Mo. Rev. Stat. » Chapter 143
Missouri Revised Statutes

Mo. Rev. Stat. § 143.631 (2026)

Protest by taxpayer, effect of

✓ current as of May 2026
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  143.631.  Protest by taxpayer, effect of — request for informal hearing — payment under protest, written statement required, content — receipt of deposit, duties of director — request for return of deposit, when, effect. — 1.  Within sixty days (one hundred fifty days if the taxpayer is outside the United States) after the mailing of a notice of deficiency, the taxpayer may file with the director of revenue a written protest against the proposed assessment in which he shall set forth the grounds on which the protest is based.  If a protest is filed, the director of revenue shall reconsider the proposed deficiency.

  2.  A taxpayer's protest may include a request for an informal hearing with the director.  If such a request is made, an informal hearing shall be heard.  The informal hearing shall be a forum for discussion of the merits of the proposed assessment.  The parties shall also consider the possibility of negotiating a settlement of the contested tax liability.

  3.  If a taxpayer has filed a timely protest under subsection 1 of this section, the taxpayer may, at any time before an assessment has become final, make a deposit with the director of revenue of any part or all of the tax, interest, additions to tax or penalties proposed in the notice of deficiency.  The deposit shall be accompanied by a written statement setting forth:

  (1)  The identification of the tax and the tax period to which the deposit applies;

  (2)  The amount of tax, interest, additions to tax or penalties to which the deposit is to be applied by the director; and

  (3)  Such other identifying information as the director of revenue may by regulation provide.

  4.  Upon receipt of a timely deposit under subsection 2 of this section, the director of revenue shall issue a receipt to the taxpayer acknowledging receipt of the deposit, and confirming the amount of tax, interest, additions to tax and penalty to which the deposit has been applied.  All such deposits shall be deposited in the general revenue fund of the state as payments of tax, interest, additions to tax and penalty, as the case may be.  The director of revenue shall refuse the tender of any deposit which does not satisfy the requirements of this section, and shall return such payment to the taxpayer.

  5.  A taxpayer which had made a deposit under this section which has been accepted by the director of revenue may at any time before an assessment has become final or an action has been filed in the circuit court of Cole County under subsection 5 of section 143.841, request in writing that the director of revenue return the deposit to the taxpayer.  The director of revenue shall return such deposit without interest if a written request is made.  The taxpayer's request for return of a deposit shall not be treated under this chapter as a claim for refund for purposes of section 143.821.

  6.  The payment under protest provision provided by this section shall only apply to taxes imposed by this chapter and shall not be incorporated by reference to apply to taxes imposed by other chapters.

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(L. 1972 S.B. 549, A.L. 1978 S.B. 661, A.L. 1983 1st Ex. Sess. H.B. 10, A.L. 1988 H.B. 1335, A.L. 1996 H.B. 1098)

Notes of Decisions
Cited in 6 cases, 1988–2016 · leading case: Ford Motor Co. v. City of Hazelwood, 155 S.W.3d 795 (Mo. Ct. App. 2005).
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Ford Motor Co. v. City of Hazelwood, 155 S.W.3d 795 (Mo. Ct. App. 2005). · cites it 4× “See Section 143.631, R.S.Mo. However, for a remittance to be treated as a deposit, rather than a payment, it must be accompanied by a written statement which clearly notifies the director of revenue that the funds are to be treated as a deposit.”
State Ex Rel. Fischer v. Brooks, 150 S.W.3d 284 (Mo. 2004). · cites it 4× “The appellant did not file a protest as permitted by section 143.631, which is the exclusive remedy for challenging the assessment.”
Harry Fischer v. Dir. of Revenue, 483 S.W.3d 858 (Mo. 2016). · cites it 2× “In order to challenge the Director’s assessment of tax liability for a given year, the taxpayer must file a timely protest under section 143.631. State ex rel. Fischer v.”
Crum v. Missouri Dir. of Revenue, 455 F. Supp. 2d 978 (W.D. Mo. 2006). “§ 143.631. Then, if DOR issued a decision that was not favorable to them, Plaintiffs could have filed a complaint with Missouri’s Administrative Hearing Commission (“AHC”) under Mo.”
Homestake Lead Co. v. Dir. of Revenue, 759 S.W.2d 847 (Mo. 1988). “The taxpayers protested the deficiency as provided by § 143.631, but placed in issue only that part of the assessment involving foreign tax credits.”
Eddie Bauer, Inc. v. Dir. of Revenue, 70 S.W.3d 434 (Mo. 2002). · cites it 6× “Section 143.631 allows a taxpayer to withhold payment of the tax and file a written protest with the Director and to request an informal hearing on the matter.”
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