reglab/housing_qa huggingface dataset:
MO Rev Stat § 143.441 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.441 - Corporation defined — corporate tax inapplicable, when.

Effective - 28 Aug 2020, 2 histories   143.441. Corporation defined — corporate tax inapplicable, when. — 1. The term "corporation" means every corporation, association, joint stock company and joint stock association organized, authorized or existing under the laws of this state and includes:  (1) Every corporation, association, joint stock company, and joint stock association organized, authorized, or existing under the laws of this state, and every corporation, association, joint stock company, and joint stock association, licensed to do business in this state, or doing business in this state, and not organized, authorized, or existing under the laws of this state, or by any receiver in charge of the property of any such corporation, association, joint stock company or joint stock association;  (2) Every railroad corporation or receiver in charge of the property thereof which operates over rails owned or leased by it and every corporation operating any buslines, trucklines, airlines, or other forms of transportation, including qualified air freight forwarders, operating over fixed routes owned, leased, or used by it extending from this state to another state or states. For purposes of this subdivision, "qualified air freight forwarder" means a taxpayer who meets all of the following requirements:  (a) The taxpayer is primarily engaged in the facilitation of the transportation of property by air;  (b) The taxpayer does not itself operate the aircraft; and  (c) The taxpayer is in the same affiliated group as an airline;  (3) Every corporation, or receiver in charge of the property thereof, which owns or operates a bridge between this and any other state; and  (4) Every corporation, or receiver in charge of the property thereof, which operates a telephone line or lines extending from this state to another state or states or a telegraph line or lines extending from this state to another state or states.  2. The tax on corporations provided in subsection 1 of section 143.431 and section 143.071 shall not apply to:  (1) A corporation which by reason of its purposes and activities is exempt from federal income tax. The preceding sentence shall not apply to unrelated business taxable income and other income on which chapter 1 of the Internal Revenue Code imposes the federal income tax or any other tax measured by income;  (2) An express company which pays an annual tax on its gross receipts in this state;  (3) An insurance company which is subject to an annual tax on its gross premium receipts in this state;  (4) A Missouri mutual or an extended Missouri mutual insurance company organized under chapter 380; and  (5) Any other corporation that is exempt from Missouri income taxation under the laws of Missouri or the laws of the United States. ­­-------- (L. 1972 S.B. 549, A.L. 1989 S.B. 228, A.L. 2009 H.B. 577, A.L. 2020 H.B. 1963)
MO Rev Stat § 143.481 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.481 - Persons required to make returns of income.

Effective - 28 Aug 2003   143.481. Persons required to make returns of income. — An income tax return with respect to the tax imposed by sections 143.011 to 143.996 shall be made by the following:  (1) Every resident individual who has a Missouri adjusted gross income of one thousand two hundred dollars or more, or a greater amount as prescribed by the director of revenue and who is required to file a federal income tax return;  (2) Every nonresident individual who has a Missouri nonresident adjusted gross income (Missouri adjusted gross income derived from sources within this state) of six hundred dollars or more, or a greater amount as prescribed by the director of revenue and who is required to file a federal income tax return;  (3) Every resident estate or trust which is required to file a federal income tax return;  (4) Every nonresident estate which has gross income of six hundred dollars or more for the taxable year from sources within this state;  (5) Every nonresident trust which for the taxable year has from sources within this state, either:  (a) Any taxable income; or  (b) Gross income of six hundred dollars or more regardless of the amount of taxable income;  (6) Every corporation which:  (a) Is not an exempt corporation described in subsection 2 of section 143.441;  (b) Is required to file a federal income tax return; and  (c) Has gross income from sources within this state of one hundred dollars or more. ­­-------- (L. 1972 S.B. 549, A.L. 2003 S.B. 293)
MO Rev Stat § 143.491 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.491 - Returns by husband and wife.

Effective - 01 Jan 1973   143.491. Returns by husband and wife. — 1. A combined return shall be filed by a husband and wife who file a joint federal return even though one of them has neither income nor deductions. The tax liability of the two taxpayers shall be separate and not joint and several.  2. Separate returns shall be filed by a husband and wife who do not file a joint federal return. ­­-------- (L. 1972 S.B. 549)  Effective 1-1-73
MO Rev Stat § 143.501 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.501 - Returns by fiduciary and partnership.

Effective - 01 Jan 1973   143.501. Returns by fiduciary and partnership. — 1. An income tax return for any deceased individual shall be made and filed by his executor, administrator, or other person charged with the care of his property. A final return of a decedent shall be due when it would have been due if the decedent had not died.  2. An income tax return for an individual who is unable to make a return by reason of minority or other disability shall be made and filed by his duly authorized agent, his guardian or other person charged with the care of his person or property.  3. The income tax return of an estate or trust shall be made and filed by the fiduciary thereof.  4. If two or more fiduciaries are acting jointly, the return may be made by any one of them.  5. An income tax return for a partnership shall be filed in accordance with the provisions of section 143.581. ­­-------- (L. 1972 S.B. 549)  Effective 1-1-73
MO Rev Stat § 143.511 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.511 - Time and place for filing returns and paying tax, exception.

Effective - 31 Dec 1994   143.511. Time and place for filing returns and paying tax, exception. — Income tax returns required by sections 143.011 to 143.996 shall be filed on or before the fifteenth day of the fourth month following the close of the taxpayer's taxable year except where the taxpayer is an exempt organization. Exempt organizations shall have the same due date as set by the Internal Revenue Code of 1986, as amended. A person required to make and file a return under sections 143.011 to 143.996 shall, without assessment, notice, or demand, pay any tax due thereon to the director of revenue on or before the date fixed for filing such return (determined without regard to any extension of time for filing the return). The director of revenue shall prescribe by regulation the place for filing any return, declaration, statement, or other document required pursuant to this chapter and for the payment of any tax. ­­-------- (L. 1972 S.B. 549, A.L. 1994 S.B. 477, et al.)  Effective 12-31-94, and shall apply to all tax periods beginning on or after 1-1-95 (S.B. 477 § C, 1994)
MO Rev Stat § 143.531 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.531 - Time for filing declaration of estimated tax.

Effective - 01 Jan 1990   143.531. Time for filing declaration of estimated tax. — 1. A declaration of estimated tax, other than by a farmer, shall be filed on or before April fifteenth of the taxable year, except that if the requirements of section 143.521 are first met:  (1) After April first and before June second of the taxable year, the declaration shall be filed on or before June fifteenth, or  (2) After June first and before September second of the taxable year, the declaration shall be filed on or before September fifteenth, or  (3) After September first of the taxable year, the declaration shall be filed on or before January fifteenth of the succeeding year by an individual or shall be filed on or before December fifteenth of the taxable year by a corporation.  2. A declaration of estimated tax required by section 143.521 from an individual having an estimated Missouri gross income from farming for the taxable year which is at least two-thirds of his total estimated Missouri gross income taxable in this state for the taxable year, may be filed at any time on or before January fifteenth of the succeeding taxable year, in lieu of the time otherwise prescribed. ­­-------- (L. 1972 S.B. 549, A.L. 1989 H.B. 35, et al.)  Effective 1-01-90
MO Rev Stat § 143.551 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.551 - Extension of time for filing and payment.

Effective - 01 Jan 1973   143.551. Extension of time for filing and payment. — 1. The director of revenue may grant a reasonable extension of time for payment of tax or estimated tax or any installment thereof, or for filing any return, declaration, statement, or other document required in sections 143.011 to 143.996 on such terms and conditions as he may require. Except for a taxpayer who is outside the United States, no such extension for filing any return, declaration, statement, or document, shall exceed six months.  2. If a taxpayer has been granted an extension of time for filing his or its federal income tax return, the filing of a copy of the extension or the form relating to an automatic extension with the director of revenue shall automatically extend the due date of the income tax return required by sections 143.011 to 143.996.  3. If a taxpayer has been granted an extension of time for paying his or its federal income tax, the filing of a copy of the extension with the director of revenue shall automatically extend the time for the payment of the tax required by sections 143.011 to 143.996.  4. If the time for filing a return is extended under subsection 2, but the time for payment is not extended under subsection 3, the taxpayer shall pay, on or before the date prescribed for the filing of the return (determined without regard to any extensions of time for such filing), the amount properly estimated as his or its tax for the taxable year. ­­-------- (L. 1972 S.B. 549)  Effective 1-1-73
MO Rev Stat § 143.561 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.561 - Signing of returns and other documents.

Effective - 01 Jan 1973   143.561. Signing of returns and other documents. — 1. Any return, declaration, statement, or other document required to be made pursuant to sections 143.011 to 143.966 shall be signed in accordance with regulations or instructions prescribed by the director of revenue. The fact that an individual's name is signed to a return, declaration, statement or other document shall be prima facie evidence that the return, declaration, statement, or other document was signed by him.  2. The making or filing of any return, declaration, statement or other document or copy thereof required to be made or filed pursuant to sections 143.011 to 143.996, including a copy of a federal return, shall constitute a certification by the person making or filing such return, declaration, statement or other document or copy thereof that the statements contained therein are true and that any copy filed is a true copy.  3. The director of revenue may by regulations require that a person preparing a return or other document for another person indicate thereon whether it is based on all information of which he has knowledge. ­­-------- (L. 1972 S.B. 549)  Effective 1-1-73
MO Rev Stat § 143.571 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.571 - Requirements — returns, notices, records, and statements.

Effective - 01 Jan 1973   143.571. Requirements — returns, notices, records, and statements. — The director of revenue may prescribe regulations as to the keeping of records, the content and form of returns and statements, and the filing of copies of federal income returns and determinations. The director of revenue may require any person, by regulation or notice served on such person, to make such returns, render such statements, or keep such records as the director of revenue may deem sufficient to show whether or not such person is liable under sections 143.011 to 143.996 for tax or for the collection of tax. ­­-------- (L. 1972 S.B. 549)  Effective 1-1-73
MO Rev Stat § 143.581 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.581 - Partnership returns.

Effective - 01 Jan 1973   143.581. Partnership returns. — Every partnership having a resident partner or having any income derived from sources in this state, determined in accordance with the applicable rules of section 143.181 as in the case of a nonresident individual, shall make a return for the taxable year setting forth all items of income, gain, loss, and deduction, and the names and addresses of the individuals whether residents or nonresidents who would be entitled to share in the net income if distributed and the amount of the distributed share of each individual and such other pertinent information as the director of revenue may prescribe by regulations and instructions. Such return shall be filed on or before the fifteenth day of the fourth month following the close of each taxable year. For purposes of this section, "taxable year" means a year or period which would be a taxable year of the partnership if it were subject to tax under sections 143.011 to 143.996. ­­-------- (L. 1972 S.B. 549)  Effective 1-1-73
MO Rev Stat § 143.591 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.591 - Information returns.

Effective - 28 Aug 2016, 2 histories   143.591. Information returns. — The director of revenue may prescribe regulations and instructions requiring returns of information to be made and filed on or before February twenty-eighth of each year by any person making payment or crediting in any calendar year the amounts of one thousand two hundred dollars or more (one hundred dollars or more in the case of interest or dividends) to any person who may be subject to the tax imposed under sections 143.011 to 143.996. Such returns may be required of any person, including lessees or mortgagors of real or personal property, fiduciaries, employers, and all officers and employees of this state, or of any municipal corporation or political subdivision of this state, having the control, receipt, custody, disposal or payment of dividends, interest, rents, salaries, wages, premiums, annuities, compensations, remunerations, emoluments or other fixed or determinable gains, profits, or income, except interest coupons payable to bearer. A duplicate of the statement as to tax withheld on wages, required to be furnished by an employer to an employee, shall constitute the return of information required to be made under this section with respect to such wages. Such return shall not be required unless the person is required to file a return or report containing the same or similar information to the United States Internal Revenue Service. Beginning January 1, 2018, such returns for tax withheld on wages paid in the previous tax year submitted by an employer with at least two hundred fifty employees shall be submitted electronically by January thirty-first. Such returns shall be submitted using the same file specifications for filing forms electronically with the Social Security Administration. If an employer is granted a waiver of the federal requirement to file electronically by the Internal Revenue Service, the filing of a copy of the approved waiver with the director shall automatically waive the requirement to file electronically with the director. ­­-------- (L. 1972 S.B. 549, A.L. 2016 H.B. 1582)
MO Rev Stat § 143.601 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.601 - Report of change in federal taxable income.

Effective - 01 Jan 1973   143.601. Report of change in federal taxable income. — If the amount of a taxpayer's federal taxable income reported on his federal income tax return for any taxable year is changed or corrected by the United States Internal Revenue Service or other competent authority, or as the result of a renegotiation of a contract or subcontract with the United States, the taxpayer shall report such change or correction in federal taxable income within ninety days after the final determination of such change, correction, or renegotiation, or as otherwise required by the director of revenue. Each such report shall state whether and wherein the determination is believed to be erroneous. Any taxpayer filing an amended federal income tax return shall also file within ninety days thereafter an amended return under sections 143.011 to 143.996, and shall give such information as the director of revenue may require. If a taxpayer does not file a federal income tax return under sections 143.011 to 143.996, then  (1) For purposes of the first sentence of this section, he shall be deemed to have filed a return indicating no taxable income, and  (2) For purposes of the third sentence of this section, his initial federal income tax return shall be deemed to be an amended return. ­­The director of revenue may by regulation prescribe such exceptions to the requirements of this section as he deems appropriate. ­­-------- (L. 1972 S.B. 549)  Effective 1-1-73
MO Rev Stat § 143.611 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.611 - Examination of return.

Effective - 01 Jan 1973   143.611. Examination of return. — 1. As soon as practical after the return is filed, the director of revenue shall examine it to determine the correct amount of tax. If the director of revenue finds that the amount of tax shown on the return is less than the correct amount, he shall notify the taxpayer of the amount of the deficiency proposed to be assessed. If the director of revenue finds that the tax paid is more than the correct amount, he shall credit the overpayment against any taxes due under sections 143.011 to 143.996 from the taxpayer and refund the difference. No deficiency shall be proposed and no refund shall be made pursuant to this or any section of sections 143.011 to 143.996 unless the amount exceeds one dollar.  2. If the taxpayer fails to file an income tax return, the director of revenue shall estimate the taxpayer's taxable income and the tax thereon from any available information and notify the taxpayer of the amount proposed to be assessed as in the case of a deficiency.  3. The notice required by subsections 1 and 2 of this section, hereafter referred to as a notice of deficiency, shall set forth the reason for the proposed assessment. The notice of deficiency shall be mailed by certified or registered mail to the taxpayer at his last known address. In the case of a combined return, the notice of deficiency may be a single combined notice except that if the director of revenue is notified by either spouse that separate residences have been established he shall mail notices to each spouse. If the taxpayer is deceased, is under a legal disability, or, in the case of a corporation, has terminated its existence, a notice of deficiency may be mailed to his last known address unless the director of revenue has received notice of the existence and address of a person to receive notices with respect to such taxpayer. ­­-------- (L. 1972 S.B. 549)  Effective 1-1-73
MO Rev Stat § 143.621 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.621 - Assessment final if no protest.

Effective - 01 Jan 1984   143.621. Assessment final if no protest. — Sixty days after the date on which it was mailed (one hundred fifty days if the taxpayer is outside the United States), a notice of deficiency shall constitute a final assessment of the amount of tax specified together with interest, additions to tax, and penalties except only for such amounts as to which the taxpayer has filed a protest with the director of revenue. ­­-------- (L. 1972 S.B. 549, A.L. 1983 1st Ex. Sess. H.B. 10)  Effective 1-1-84
MO Rev Stat § 143.641 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.641 - Notice of determination after protest.

Effective - 01 Jan 1973   143.641. Notice of determination after protest. — Notice of the director of revenue's determination shall be mailed to the taxpayer by certified or registered mail and such notice shall set forth briefly the director of revenue's findings of fact and the basis of decision in each case decided in whole or in part adversely to the taxpayer. ­­-------- (L. 1972 S.B. 549)  Effective 1-1-73
MO Rev Stat § 143.651 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.651 - Action of director of revenue final — review.

Effective - 28 Aug 1978   143.651. Action of director of revenue final — review. — The action of the director of revenue on the taxpayer's protest is final upon the expiration of thirty days from the date when he mails notice of his action to the taxpayer unless within this period the taxpayer seeks review of the director of revenue's determination by the administrative hearing commission. ­­-------- (L. 1972 S.B. 549, A.L. 1978 S.B. 661)
MO Rev Stat § 143.661 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.661 - Burden of proof on taxpayer, exceptions.

Effective - 28 Aug 1978   143.661. Burden of proof on taxpayer, exceptions. — In any proceeding before the director of revenue or on appeal under sections 143.011 to 143.996 the burden of proof shall be on the taxpayer except for the following issues, as to which the burden of proof shall be on the director of revenue:  (1) Whether the taxpayer has been guilty of fraud with attempt to evade tax;  (2) Whether the petitioner is liable as the transferee of property of a taxpayer (but not to show that the taxpayer was liable for the tax); and  (3) Whether the taxpayer is liable for any increase in a deficiency where such increase is asserted initially after the notice of deficiency was mailed and a protest under section 143.631 filed, unless such increase in deficiency is the result of a change or correction of federal taxable income required to be reported under section 143.601, and of which change or correction the director of revenue had no notice or knowledge at the time he mailed the notice of deficiency. ­­-------- (L. 1972 S.B. 549, A.L. 1978 S.B. 661)
MO Rev Stat § 143.671 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.671 - Evidence of related federal determination admissible, when.

Effective - 28 Aug 1978   143.671. Evidence of related federal determination admissible, when. — Evidence of a federal determination relating to issues raised in a proceeding under section 143.631 shall be admissible, under rules established by the administrative hearing commission. ­­-------- (L. 1972 S.B. 549, A.L. 1978 S.B. 661)