Papers may be destroyed, when.

138.480. The state tax commission is hereby authorized tocause to be destroyed, by burning, in the presence of the statetax commission, the papers herein designated, after a period offive years after the filing thereof, to wit: All tax returns ofall individuals, firms, partnerships, and corporations; provided,that no such returns shall be burned as long as any tax basedthereon shall be in litigation, or unpaid.

(RSMo 1939 § 11033, A.L. 1945 p. 1805 § 19)

Prior revision: 1929 § 9860