Mo. Rev. Stat. » Chapter 144
Missouri Revised Statutes

Mo. Rev. Stat. § 144.720 (2026)

Sales tax interest and penalty provisions applicable

✓ current as of May 2026
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  144.720.  Sales tax interest and penalty provisions applicable. — Sections 144.170, 144.220, 144.230, and 144.240, pertaining to interest on delinquent taxes, the time within which additional assessments shall be made, the time within which assessed penalties and taxes shall be paid and the procedure for requesting review of additional assessments are applicable to the assessment and payment of the tax levied by this law.

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(L. 1959 H.B. 35 § 18, A.L. 1994 S.B. 477, et al.)

Notes of Decisions
Cited in 3 cases, 1990–2014 · leading case: Travelhost of Ozark Mountain Country v. Dir. of Revenue, 785 S.W.2d 541 (Mo. 1990).
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Travelhost of Ozark Mountain Country v. Dir. of Revenue, 785 S.W.2d 541 (Mo. 1990). · cites it 3× “Section 144.720, RSMo 1986, applies Section 144.”
Com. Barge Line Co. & Am. Com. Barge Line, LLC, n/k/a Am. Com. Lines, LLC v. Dir. of Revenue, 431 S.W.3d 479 (Mo. 2014). · cites it 2× “Section 144.720 sets the same limitation period with respect to use tax assessments.”
Hewitt Well Drilling & Pump Serv., Inc. v. Dir. of Revenue, 847 S.W.2d 795 (Mo. 1993). “§§ 144.720, 144-170, RSMo 1986; Travel-host, 785 S.”
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