136.255. Period of stay or suspension not part of time limits for assessment or collection of taxes, interest or penalties. - Missouri Statutes

Period of stay or suspension not part of time limits for assessment orcollection of taxes, interest or penalties.

136.255. When the administrative hearing commission or anycourt of competent jurisdiction issues an order to stay orsuspend any action of the director of revenue with respect to theassessment or collection of any taxes, interest or penalties, theperiod of such stay or suspension shall not be deemed or taken asany part of the time limited for the assessment or collection ofsuch taxes, interest or penalties.

(L. 1978 S.B. 661)