Missouri Revised Statutes

Mo. Rev. Stat. § 143.791 (2026)

Abatements

✓ current as of May 2026

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143.791. Abatements. — The director of revenue is authorized to abate the unpaid portion of the assessment of any tax or any liability in respect thereof, which

(1) Is excessive in amount, or

(2) Is assessed after the expiration of the period of limitations properly applicable thereto, or

(3) Is erroneously or illegally assessed.

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(L. 1972 S.B. 549)

Effective 1-1-73, see § 143.109

Notes of Decisions

Cited in 1 case, 1989–1989 · leading case: Hackman v. Dir. of Revenue, 771 S.W.2d 77 (Mo. 1989).

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Hackman v. Dir. of Revenue, 771 S.W.2d 77 (Mo. 1989). · cites it 4× “All parties involved also concede that the Davis holding would be equally applicable to the Missouri taxing statute and that if Davis were to be applied retroactively, that a refund could be made under §§ 143.791 and 143.801. [1] The principal opinion begins by stating that "we…”

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