Section 136.400 – Excess revenue, certification.

Effective – 28 Aug 1996 136.400. Excess revenue, certification. — The excess revenue to be refunded shall include all revenue in excess of the limit established in Article X, Section 18, Paragraph (a) of the Missouri Constitution collected during a fiscal year. The office of administration shall certify the amount of excess revenue to be […]

Section 136.405 – Annual return defined — the filing of amended return after certain date not to be included.

Effective – 28 Aug 1996 136.405. Annual return defined — the filing of amended return after certain date not to be included. — The phrase “annual returns filed following the close of such fiscal year”, as used in Article X, Section 18, shall mean the last timely income tax returns which are filed and paid […]