148.190. In the event the director of revenue determines that the correct amount of the tax is greater than that computed by the taxpayer, he shall, upon such determination, notify the taxpayer thereof by mail. The taxpayer may seek review of the determination of the director of revenue by the administrative hearing commission.
(L. 1945 p. 1937 § 8, A.L. 1978 S.B. 661)
Missouri General Assembly