Papers may be destroyed, when.
Mo. Rev. Stat. § 138.480
in effect138.480. Papers may be destroyed, when. — The state tax commission is hereby authorized to cause to be destroyed, by burning, in the presence of the state tax commission, the papers herein designated, after a period of five years after the filing thereof, to wit: All tax returns of all individuals, firms, partnerships, and corporations; provided, that no such returns shall be burned as long as any tax based thereon shall be in litigation, or unpaid.
(RSMo 1939 § 11033, A.L. 1945 p. 1805 § 19) Prior revision: 1929 § 9860
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://revisor.mo.gov/main/OneSection.aspx?section=138.480Fetched: 10/17/2026