138.480 Papers may be destroyed, when.

138.480. 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