Except as otherwise specifically provided in sections 348.300 to 348.318 * , interest and penalty provisions and procedural matters under the provisions of sections 348.300 to 348.318 * shall be determined pursuant to and in the manner prescribed in the following sections of the revised statutes of Missouri, the state income tax law, governing similar procedures thereunder: sections 143.271 to 143.301 , 143.511 , 143.551 to 143.571 , 143.611 to 143.751 , 143.771 , 143.791 to 143.861 , 143.881 to 143.971 , and 143.986 .
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