136.357. Postal error cause for late return, no penalty assessed. - Missouri Statutes

Postal error cause for late return, no penalty assessed.

136.357. For purposes of the timely payment of any taxesimposed under the provisions of law and collected by the directorof revenue, no additional tax or penalty shall be imposed on anytaxpayer or other person or entity lawfully required to makepayment of such tax to the director if the payment is deliveredby United States mail and the postmaster for the jurisdictionwhere the payment was mailed verifies in writing the payment wasmailed within the prescribed time period, including any extensiongranted, and was delayed because of an error of the United Statespostal service and not because of an error by the taxpayer.

(L. 1992 S.B. 716)