reglab/housing_qa huggingface dataset:
MO Rev Stat § 136.255 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 136 - Collection of State Taxes|Section 136.255 - Period of stay or suspension not part of time limits for assessment or collection of taxes, interest or penalties.

Effective - 28 Aug 1978   136.255. Period of stay or suspension not part of time limits for assessment or collection of taxes, interest or penalties. — When the administrative hearing commission or any court of competent jurisdiction issues an order to stay or suspend any action of the director of revenue with respect to the assessment or collection of any taxes, interest or penalties, the period of such stay or suspension shall not be deemed or taken as any part of the time limited for the assessment or collection of such taxes, interest or penalties. ­­-------- (L. 1978 S.B. 661)
MO Rev Stat § 136.300 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 136 - Collection of State Taxes|Section 136.300 - Burden of proof in proceedings or appeal on director of revenue — when, exceptions.

Effective - 10 Oct 2014   *136.300. Burden of proof in proceedings or appeal on director of revenue — when, exceptions. — 1. With respect to any issue relevant to ascertaining the tax liability of a taxpayer all laws of the state imposing a tax shall be strictly construed against the taxing authority in favor of the taxpayer. The director of revenue shall have the burden of proof with respect to any factual issue relevant to ascertaining the liability of a taxpayer only if:  (1) The taxpayer has produced evidence that establishes that there is a reasonable dispute with respect to the issue; and  (2) The taxpayer has adequate records of its transactions and provides the department of revenue reasonable access to these records.  2. This section shall not apply to any issue with respect to the applicability of any tax credit. ­­-------- (L. 1978 S.B. 661, A.L. 1999 H.B. 516, A.L. 2014 S.B. 829)  *Effective 10-10-14, see § 21.250. S.B. 829 was vetoed June 11, 2014. The veto was overridden on September 10, 2014.
MO Rev Stat § 136.303 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 136 - Collection of State Taxes|Section 136.303 - Audit, supporting statement on request by taxpayer, content — innocent spouse, how determined — tax delinquency, certain federal laws to apply.

Effective - 28 Aug 1999   136.303. Audit, supporting statement on request by taxpayer, content — innocent spouse, how determined — tax delinquency, certain federal laws to apply. — 1. Audit findings conducted by the department of revenue shall be accompanied, upon written request by the taxpayer under audit, by a statement from the supervising auditor of the basis for such findings, including relevant statutes, regulations, case law and private letter rulings, if applicable.  2. Any taxpayer who has been determined to be an innocent spouse pursuant to Section 6015 of the Internal Revenue Code and who filed a combined state income tax return for the same taxable year shall be considered an innocent spouse for state income tax purposes, and shall be accorded the same protections and relief of liability as provided under the federal law.  3. All agents and employees of the department of revenue shall be subject to the same provisions of the Fair Debt Collections Practices Act as made applicable to the Internal Revenue Service pursuant to the Internal Revenue Service Restructuring and Reform Act of 1998. A taxpayer shall have standing to bring a civil action for damages limited to the actual economic loss, subject to appropriation, against the department of revenue in the circuit court of the county in which the taxpayer resides for any collection practice which violates these provisions. ­­-------- (L. 1999 H.B. 516)
MO Rev Stat § 136.310 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 136 - Collection of State Taxes|Section 136.310 - Evidence of related federal determination admissible, when.

Effective - 28 Aug 1978   136.310. Evidence of related federal determination admissible, when. — Evidence of a final federal determination relating to issues raised in any proceeding before the director of revenue or upon review of the director of revenue's determination by the administrative hearing commission shall be admissible. ­­-------- (L. 1978 S.B. 661)
MO Rev Stat § 136.350 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 136 - Collection of State Taxes|Section 136.350 - Citation of law.

Effective - 28 Aug 1992   136.350. Citation of law. — Sections 136.350 to 136.380 shall be known as the "Missouri Taxpayer's Bill of Rights". ­­-------- (L. 1992 S.B. 716)
MO Rev Stat § 136.352 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 136 - Collection of State Taxes|Section 136.352 - Amount of collections due to audit, not basis of employee performance, department of revenue.

Effective - 28 Aug 1992   136.352. Amount of collections due to audit, not basis of employee performance, department of revenue. — The director of revenue shall ensure that the work performance of any department of revenue employee shall not be evaluated based solely upon the number or amount of assessments or collections attributable to audits of taxpayer returns. ­­-------- (L. 1992 S.B. 716)
MO Rev Stat § 136.355 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 136 - Collection of State Taxes|Section 136.355 - Statement of taxpayer rights, director to compile, contents — distribution.

Effective - 28 Aug 1992   136.355. Statement of taxpayer rights, director to compile, contents — distribution. — 1. The director of revenue shall compile a statement of taxpayer's rights applicable to taxes imposed under the provisions of chapters 143 and 144 and for any other taxes which the director determines such a statement would be sufficiently useful to the general population. Each such statement shall summarize in a clear and concise manner state laws, rules, regulations and procedures of general applicability concerning tax collections, deficiencies, appeals, refunds and other information the director determines is necessary to inform the public of applicable state laws, departmental policies and procedures and taxpayer's rights.  2. Subject to appropriations, the director of revenue may require that the statement of taxpayer's rights be distributed as part of taxpayer instruction manuals, tax notices and other departmental communications with taxpayers as determined appropriate by the director to ensure the statement is widely distributed and available to taxpayers. ­­-------- (L. 1992 S.B. 716)
MO Rev Stat § 136.357 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 136 - Collection of State Taxes|Section 136.357 - Postal error cause for late return, no penalty assessed.

Effective - 28 Aug 1992   136.357. Postal error cause for late return, no penalty assessed. — For purposes of the timely payment of any taxes imposed under the provisions of law and collected by the director of revenue, no additional tax or penalty shall be imposed on any taxpayer or other person or entity lawfully required to make payment of such tax to the director if the payment is delivered by United States mail and the postmaster for the jurisdiction where the payment was mailed verifies in writing the payment was mailed within the prescribed time period, including any extension granted, and was delayed because of an error of the United States postal service and not because of an error by the taxpayer. ­­-------- (L. 1992 S.B. 716)
MO Rev Stat § 136.360 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 136 - Collection of State Taxes|Section 136.360 - Electronic transmission, adequate service on director, when.

Effective - 28 Aug 1992   136.360. Electronic transmission, adequate service on director, when. — Whenever a notice is required to be sent by United States mail to be served on the director of revenue, an electronic transmission known as a "fax" shall be adequate notice by a taxpayer if otherwise timely sent. ­­-------- (L. 1992 S.B. 716)
MO Rev Stat § 136.362 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 136 - Collection of State Taxes|Section 136.362 - Advisory opinion to director, tax liability — taxpayer may obtain.

Effective - 28 Aug 1992   136.362. Advisory opinion to director, tax liability — taxpayer may obtain. — When determining the tax liability of a taxpayer, the department of revenue shall be permitted to issue, follow or seek an informal advisory opinion from the attorney general or the department's legal counsel, but such informal advisory opinion shall become a matter of record and available to the taxpayer. ­­-------- (L. 1992 S.B. 716)
MO Rev Stat § 136.365 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 136 - Collection of State Taxes|Section 136.365 - Appeal, taxpayer's right to, notice to be given, when.

Effective - 28 Aug 1998   136.365. Appeal, taxpayer's right to, notice to be given, when. — Subject to chapter 143 and chapter 144, the director shall inform all taxpayers against whom an assessment of additional tax, interest or penalty has been issued of the taxpayer's right to appeal. Such written notification shall accompany each notice of assessment and shall set forth the time period within which the taxpayer must file an appeal, and how to proceed with the appeal should he desire. ­­-------- (L. 1992 S.B. 716, A.L. 1998 H.B. 1301)
MO Rev Stat § 136.370 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 136 - Collection of State Taxes|Section 136.370 - Employee error, cause of late return — no penalty to taxpayer, when.

Effective - 28 Aug 1998   136.370. Employee error, cause of late return — no penalty to taxpayer, when. — Pursuant to chapter 143 and chapter 144, the director shall waive any interest or penalty assessed against any taxpayer when it is determined by the director, the administrative hearing commission, or a court of law that the negligence of an employee of the department resulted in undue delay, as defined by rule or regulation, in either assessing tax or notifying the taxpayer of the liability owed. Such waiver of interest or penalty shall be for that amount attributable to the period of delay and for any time that the penalty or interest is under appeal. ­­-------- (L. 1992 S.B. 716, A.L. 1998 H.B. 1301)
MO Rev Stat § 136.375 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 136 - Collection of State Taxes|Section 136.375 - Fair and consistent application of Missouri tax laws.

Effective - 28 Aug 2015   136.375. Fair and consistent application of Missouri tax laws. — Missouri taxpayers shall have the right to fair and consistent application of Missouri tax laws by the department of revenue. ­­-------- (L. 2015 H.B. 384)
MO Rev Stat § 136.380 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 136 - Collection of State Taxes|Section 136.380 - Identification number of department employee provided to taxpayer, when.

Effective - 28 Aug 2015   136.380. Identification number of department employee provided to taxpayer, when. — Any employee of the department of revenue which communicates with an individual taxpayer either in writing or by telephone shall provide the taxpayer with an identifying number associated with the employee. The director may develop the identifying procedure by policy. ­­-------- (L. 1992 S.B. 716, A.L. 2015 H.B. 384)
MO Rev Stat § 136.400 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 136 - Collection of State Taxes|Section 136.400 - Excess revenue, certification.

Effective - 28 Aug 1996   136.400. Excess revenue, certification. — The excess revenue to be refunded shall include all revenue in excess of the limit established in Article X, Section 18, Paragraph (a) of the Missouri Constitution collected during a fiscal year. The office of administration shall certify the amount of excess revenue to be refunded and certify annually to the general assembly in itemized list and definition of all sources and dollar amounts of total state revenue. Once a source of revenue has been certified as total state revenue by the office of administration, such source shall remain total state revenue in subsequent years unless the source is* subsequently excluded from total state revenue pursuant to Article X, Section 18(c) of the Missouri Constitution. The amount of excess revenue to be refunded is subject to appeal according to Article X, Section 23 of the Missouri Constitution. ­­-------- (L. 1996 S.B. 500)  *Word "in" appears in original rolls.
MO Rev Stat § 136.405 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 136 - Collection of State Taxes|Section 136.405 - Annual return defined — the filing of amended return after certain date not to be included.

Effective - 28 Aug 1996   136.405. Annual return defined — the filing of amended return after certain date not to be included. — The phrase "annual returns filed following the close of such fiscal year", as used in Article X, Section 18, shall mean the last timely income tax returns which are filed and paid by the following June thirtieth. Amended returns filed after June thirtieth shall not be included in calculating the pro rata distribution amounts pursuant to Article X, Section 18, Paragraph (b). Returns filed for any part of a year shall be included. ­­-------- (L. 1996 S.B. 500)
MO Rev Stat § 137.015 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.015 - Classification of property.

Effective - 28 Aug 1945   137.015. Classification of property. — All property in Missouri shall be classified for tax purposes as follows: Class one, real property; class two, tangible personal property; class three, intangible personal property. ­­-------- (L. 1945 p. 1799 § 2)  CROSS REFERENCE:  Property classified for taxation, Const. Art. X § 4(a) to 4(d)
MO Rev Stat § 137.017 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.017 - Agricultural and horticultural property, how assessed.

Effective - 28 Aug 2018, 2 histories   137.017. Agricultural and horticultural property, how assessed. — 1. For general property assessment purposes, the true value in money of land which is in use as agricultural and horticultural property, as defined in section 137.016, shall be that value which such land has for agricultural or horticultural use. The true value of buildings or other structures customarily associated with farming, agricultural, and horticultural uses, excluding residential dwellings and related land, shall be added to the use value of the agricultural and horticultural land to determine the value of the agricultural and horticultural property under sections 137.017 to 137.021.  2. After it has been established that the land is actually agricultural and horticultural property, as defined in section 137.016, and is being valued and assessed accordingly, the land shall remain in this category as long as the owner of the land complies with the provisions of sections 137.017 to 137.021.  3. Continuance of valuation and assessment for general property taxation under the provisions of sections 137.017 to 137.021 shall depend upon continuance of the land being used as agricultural and horticultural property, as defined in section 137.016, and compliance with the other requirements of sections 137.017 to 137.021 and not upon continuance in the same owner of title to the land.  4. For general property assessment purposes, the true value in money of vacant and unused land which is classified as agricultural and horticultural property under subsection 3 of section 137.016 shall be its fair market value. This subsection shall not apply to any reliever airport.  5. For general property assessment purposes, the true value in money of a reliever airport shall be that value which such land has for agricultural or horticultural use. ­­-------- (L. 1975 S.B. 203 § 1, A.L. 1983 S.B. 63, et al., A.L. 1989 H.B. 181 & 633, A.L. 2018 S.B. 881)
MO Rev Stat § 137.018 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.018 - Certain merchandise exempt from ad valorem taxes.

Effective - 28 Aug 2015   137.018. Certain merchandise exempt from ad valorem taxes. — 1. As used in this section, the term "merchandise" shall include short-term rentals of equipment and other merchandise offered for short-term rentals by rental companies under 532412 or 532210 of the 2012 edition of the North American Industry Classification System as prepared by the Executive Office of the President, Office of Management and Budget, which will subsequently or ultimately sell such merchandise or equipment. As used in this section, the term "short-term rental" shall mean rentals for a period of less than three hundred sixty-five consecutive days, for an undefined period, or under an open-ended contract.  2. For the purposes of Article X, Section 6 of the Constitution of Missouri, all merchandise held or owned by a merchant whether or not currently subject to a short-term rental and which will subsequently or ultimately be sold shall be considered inventory and exempt from ad valorem taxes. ­­-------- (L. 2015 H.B. 613 merged with H.B. 616)
MO Rev Stat § 137.022 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.022 - Private car company, defined — subject to assessment and taxation, manner.

Effective - 13 May 1994   137.022. Private car company, defined — subject to assessment and taxation, manner. — 1. As used in this section, "private car company" means any person, association, company or corporation, not being the owner or lessee of a railroad or street railway company, engaged in the business of furnishing or leasing any railroad cars, except dining, buffet, chair, parlor, palace or sleeping cars, which are used in the operation of any railroad or street railway company, wholly or partly within this state, or when owning and operating, or operating, any railroad freight, refrigerator or tank car on railway lines in this state for the transportation of his or its goods, wares, merchandise or products. As used in this section, "commission", means the Missouri state tax commission.  2. The property of private car companies is subject to assessment and ad valorem taxation; however, the equipment owned by such companies known as "flanged wheel equipment" shall be assessed by the commission and shall be taxed in the manner provided in this section. ­­-------- (L. 1992 S.B. 630, A.L. 1994 H.B. 1161 § 137.022 subsecs. 1, 2)  Effective 5-13-94
MO Rev Stat § 137.023 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.023 - Rules and regulations — promulgation, procedure.

Effective - 28 Aug 1995, 2 histories   137.023. Rules and regulations — promulgation, procedure. — No rule or portion of a rule promulgated under the authority of this chapter shall become effective unless it has been promulgated pursuant to the provisions of section 536.024. ­­-------- (L. 1994 H.B. 1161, A.L. 1995 S.B. 3)
MO Rev Stat § 137.030 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.030 - Levy for library purposes.

Effective - 28 Aug 1984   137.030. Levy for library purposes. — 1. Any county, or other political subdivision otherwise authorized by law to support and conduct a library, may levy for library purposes in addition to the limits prescribed in Article X of the Constitution a rate of taxation on all property subject to its taxing powers in an amount as now or hereafter prescribed by law; provided, that political subdivisions now having or hereafter having a population of not less than two hundred thousand inhabitants nor more than six hundred thousand inhabitants according to the last federal decennial census are authorized to levy for library purposes a rate which shall not exceed ten cents on the hundred dollars assessed valuation, annually, on all taxable property in such subdivision and may, upon compliance with the provisions of subsection 2 of this section, levy an additional tax, annually, on all taxable property in such subdivision.  2. In political subdivisions now having or hereafter having a population of not less than two hundred thousand inhabitants nor more than six hundred thousand inhabitants according to the last federal decennial census and levying the full tax of ten cents for library purposes provided for in subsection 1, the governing board or other governing body of the political subdivision may submit the question to the voters.  3. The question shall be submitted in substantially the following form: Shall the ______ (name of governing board or other governing body) of ______ (name of political subdivision) be authorized to levy a ______ cent tax over the present ______ cent tax for the free public library?  4. If a majority of all of the votes cast on the question is for the proposed grant of additional authority to levy tax, the governing board or other governing body of the political subdivision may thereafter annually levy a tax within the limitation of the authority granted, the tax to be collected in like manner with other taxes for the political subdivision.  5. Nothing contained in this section or done pursuant to its provisions shall be construed to waive or satisfy the duty of the general assembly, under Section 10 of Article IX of the Constitution of this state, to grant aid to any free public library supported by the political subdivision, in such manner and in such amounts as may be provided by law. Any tax rate authorized hereunder may, pursuant to Section 11(c) of Article X of the Constitution of this state, be levied in excess of the rates of taxation authorized by law for general municipal, county or school purposes of the political subdivision. ­­-------- (L. 1945 p. 1387 § 1, A.L. 1971 S.B. 33, A.L. 1972 S.B. 450, A.L. 1978 H.B. 971, A.L. 1979 H.B. 215, A.L. 1982 S.B. 495, A.L. 1984 H.B. 856 & 1358)