# Mo. Rev. Stat. § 147.100: 147.100 Director of revenue, may request information, when — administrative hearing ..

> Missouri · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MO_C147_S147.100

## Section

- **Citation:** Mo. Rev. Stat. § 147.100
- **Heading:** 147.100 Director of revenue, may request information, when — administrative hearing ..
- **Jurisdiction:** Missouri
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** MO Code / Chapter 147 / Section 147.100

## Text

147.100. Director of revenue, may request information, when — administrative hearing commission, review of tax levy. — If any corporation fails or refuses to make full and complete answers to the questions contained in the report required to be filed by it, or if the director of revenue finds that any answer contained in such report is untrue, or if the director has reason to believe that any corporation has made a false statement or concealed any facts which are material in determining the amount of tax for which such corporation is liable pursuant to the provisions of sections 147.010 to 147.120 , then the director may require the delinquent corporation, its officers, agents, or employees to furnish information concerning its shares which is necessary in determining the tax to be paid by it. Any corporation may seek a review of the determination of the tax due by the administrative hearing commission.

(RSMo 1939 § 5123, A.L. 1943 p. 410 § 145, A.L. 1945 p. 711, A.L. 1949 S.B. 1030, A.L. 1978 S.B. 661, A.L. 1979 H.B. 773, A.L. 1987 H.B. 349, A.L. 1999 H.B. 516) Prior revisions: 1929 § 4651; 1919 § 9846 Effective 1-1-00

## Nearby sections

- [Mo. Rev. Stat. § 147.010 147.010 Annual franchise tax, rate — exceptions.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C147_S147.010.md)
- [Mo. Rev. Stat. § 147.020 147.020 Corporation to make report to director of revenue — content — extensions.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C147_S147.020.md)
- [Mo. Rev. Stat. § 147.030 147.030 Payment of tax, when.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C147_S147.030.md)
- [Mo. Rev. Stat. § 147.040 147.040 Director of revenue to determine amount — protest procedure — certificate ...](https://www.frixlaw.com/law-library/statutes/STATE_MO_C147_S147.040.md)
- [Mo. Rev. Stat. § 147.050 147.050 Corporations with no shares to report to director of revenue, when, content.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C147_S147.050.md)
- [Mo. Rev. Stat. § 147.090 147.090 Taxes and penalties shall be first lien.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C147_S147.090.md)
- [Mo. Rev. Stat. § 147.100 147.100 Director of revenue, may request information, when — administrative hearing ...](https://www.frixlaw.com/law-library/statutes/STATE_MO_C147_S147.100.md)
- [Mo. Rev. Stat. § 147.120 147.120 Director of revenue to report delinquency to attorney general and secretary ...](https://www.frixlaw.com/law-library/statutes/STATE_MO_C147_S147.120.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MO_C147_S147.100. Check the current official text before relying on it. Not legal advice.