Missouri Revised Statutes

Mo. Rev. Stat. § 138.480 (2026)

Papers may be destroyed, when

✓ current as of May 2026

Find cases: SyfertCases citing this section MO-REVrevisor.mo.gov Justiaon Justia CornellLII Search CasesGoogle Scholar

138.480. Papers may be destroyed, when. — The state tax commission is hereby authorized to cause to be destroyed, by burning, in the presence of the state tax commission, the papers herein designated, after a period of five years after the filing thereof, to wit: All tax returns of all individuals, firms, partnerships, and corporations; provided, that no such returns shall be burned as long as any tax based thereon shall be in litigation, or unpaid.

--------

(RSMo 1939 § 11033, A.L. 1945 p. 1805 § 19)

Prior revision: 1929 § 9860

Notes of Decisions

Cited in 1 case, 1984–1984 · leading case: O'Flaherty v. State Tax Comm'n of Missouri, 680 S.W.2d 153 (Mo. 1984).

Sort: Relevance Newest Treatment

O'Flaherty v. State Tax Comm'n of Missouri, 680 S.W.2d 153 (Mo. 1984). · cites it 3× “Section 138.480, RSMo Supp.1983 became effective September 28, 1983; however, this case is governed by § 138.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.