Missouri Revised Statutes
Mo. Rev. Stat. § 143.831 (2026)
Notice of director's action
✓ current as of May 2026
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143.831. Notice of director's action. — The director of revenue shall mail notice of his action on the claim for refund within one hundred twenty days of the mailing of such claim. The action denying a claim for refund is final upon the expiration of sixty days from the date when he mails notice of his action to the taxpayer, except only for such amounts as to which the taxpayer has filed a protest with the director of revenue.
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(L. 1972 S.B. 549, A.L. 1978 S.B. 661, A.L. 1983 1st Ex. Sess. H.B. 10)
Effective 1-1-84
Notes of Decisions
Cited in 1
case, 1995–1995 · leading case: Farmers & Merchants Bank v. Dir. of Revenue, 896 S.W.2d 30 (Mo. 1995).
Farmers & Merchants Bank v. Dir. of Revenue, 896 S.W.2d 30 (Mo. 1995). “Under authority of Section 143.831, RSMo 1994, Farmers claims that the Director’s failure to deny its claim for refund within 120 days estops the Director from denying the refund after the expiration of that time.”
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