135.429 Penalties and procedural matters how determined.

135.429. Penalties and procedural matters how determined. — Except as otherwise specifically provided in sections 135.400 to 135.430 , interest and penalty provisions and procedural matters under the provisions of sections 135.400 to 135.430 shall be determined pursuant to and in the manner prescribed in chapter 143 , chapter 147 , chapter 148 , or chapter 153 , whichever is applicable. (L. 1992 S.B. 661 & 620 §§ 14, E, A.L. 1994 H.B. 1547 & 961)