Mo. Rev. Stat. § 144.026
The director of revenue shall not send notice to any taxpayer under subsection 2 of section 144.021 regarding the decision in IBM Corporation v. Director of Revenue, 491 S.W.3d 535 (Mo. banc 2016) prior to August 28, 2018.
(L. 2016 S.B. 823, A.L. 2017 S.B. 49)