reglab/housing_qa huggingface dataset:
MO Rev Stat § 143.788 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.788 - Confidential information, disclosure by department, when, exception — limitation on use, violation, penalties.

Effective - 16 Mar 1982   143.788. Confidential information, disclosure by department, when, exception — limitation on use, violation, penalties. — 1. The provisions of section 32.057 and any other confidentiality statute of this state to the contrary notwithstanding, the department may provide any state agency submitting a claim for setoff and collection under sections 143.782 to 143.788 all information necessary to accomplish and carry out the provisions of sections 143.782 to 143.788, but shall not provide any state agency with any information whose disclosure is prohibited by Section 6103(d) of the Internal Revenue Code.  2. The information obtained by a state agency from the department of revenue in accordance with the provisions of sections 143.782 to 143.788 shall retain its confidentiality and shall only be used by another state agency in the pursuit of its debt collection duties and practices; and any employee or prior employee of any state agency who unlawfully discloses any such information for any other purpose, except as otherwise specifically authorized by law, shall be subject to the same penalties specified by section 32.057 for unauthorized disclosure of confidential information by an agent or employee of the department of revenue. ­­-------- (L. 1982 H.B. 946 § 9)  Effective 3-16-82
MO Rev Stat § 143.791 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.791 - Abatements.

Effective - 01 Jan 1973   143.791. Abatements. — The director of revenue is authorized to abate the unpaid portion of the assessment of any tax or any liability in respect thereof, which  (1) Is excessive in amount, or  (2) Is assessed after the expiration of the period of limitations properly applicable thereto, or  (3) Is erroneously or illegally assessed. ­­-------- (L. 1972 S.B. 549)  Effective 1-1-73
MO Rev Stat § 143.821 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.821 - Refund claim.

Effective - 28 Aug 1988   143.821. Refund claim. — Every claim for refund shall be filed with the director of revenue in writing and shall state the specific grounds upon which it is founded. A taxpayer which has made a deposit under subsection 2 of section 143.631 and has received a determination of the director of revenue pursuant to section 143.641 shall be deemed for purposes of this chapter to have filed a claim for refund of an amount not greater than the deposit, on such grounds as were set forth in the taxpayer's protest filed under subsection 1 of section 143.631. ­­-------- (L. 1972 S.B. 549, A.L. 1978 S.B. 661, A.L. 1988 H.B. 1335)
MO Rev Stat § 143.831 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.831 - Notice of director's action.

Effective - 01 Jan 1984   143.831. Notice of director's action. — The director of revenue shall mail notice of his action on the claim for refund within one hundred twenty days of the mailing of such claim. The action denying a claim for refund is final upon the expiration of sixty days from the date when he mails notice of his action to the taxpayer, 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. 1978 S.B. 661, A.L. 1983 1st Ex. Sess. H.B. 10)  Effective 1-1-84
MO Rev Stat § 143.841 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.841 - Protest of denied claim.

Effective - 28 Aug 1988   143.841. Protest of denied claim. — 1. Within sixty days after denial of the claim, the taxpayer may file with the director of revenue a written protest against such denial setting forth the grounds on which the protest is based. If a protest is filed, the director of revenue shall reconsider the denial.  2. Within ninety days after the filing of a 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.  3. 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.  4. The administrative hearing commission shall hold all hearings under this section in the county in which the taxpayer resides, or if a corporation, in the county of its principal place of business in this state.  5. A taxpayer which has made a deposit with the director of revenue under subsection 2 of section 143.631, in lieu of seeking review by the administrative hearing commission of a determination by the director of revenue under section 143.641 or subsection 2 of section 143.841, may, within the time permitted for filing an action in the administrative hearing commission seeking review of such action of the director of revenue, bring an action against the director of revenue by filing a petition for recovery of an overpayment in the circuit court of Cole County. Trial of the action in the circuit court shall be in the manner prescribed for nonjury civil proceedings, and, after determination of the issues, the court shall make such orders as may be just and equitable to refund to the taxpayer all or any part of the taxes paid for the tax periods at issue, with interest as prescribed in section 143.811. The director of revenue may be represented by legal counsel from the department of revenue in such proceedings. Either party to the proceedings may appeal the determination of the circuit court. ­­-------- (L. 1972 S.B. 549, A.L. 1978 S.B. 661, A.L. 1983 1st Ex. Sess. H.B. 10, A.L. 1988 H.B. 1335)
MO Rev Stat § 143.851 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.851 - Timely mailing.

Effective - 01 Jan 1973   143.851. Timely mailing. — If any return, claim, statement, notice, petition, or other document required to be filed within a prescribed period or on or before a prescribed date under the authority of any provisions of sections 143.011 to 143.996 is, after such period or such date, delivered by United States mail to the director of revenue, or the officer or person therein with which or with whom such document is required to be filed, the date of the United States postmark stamped on the envelope shall be deemed to be the date of delivery. This section shall apply only if the postmark date falls within the prescribed period or on or before the prescribed date for the filing of such document, determined with regard to any extension granted for such filing, and only if such document was deposited in the mail postage prepaid, properly addressed to the office, officer, or person with which or with whom the document is required to be filed. If any document is sent by United States registered mail, such registration shall be prima facie evidence that such document was delivered to the person to which or to whom it is addressed. To the extent that the director of revenue shall prescribe by regulation, certified mail may be used in lieu of registered mail under this section. This section shall apply in the case of postmarks not made by the United States post office only if and to the extent provided by regulations of the director of revenue. When the last day prescribed under the authority of sections 143.011 to 143.996, including any extension of time, for performing any act falls on a Saturday, a Sunday, or a legal holiday in this state, the performance of such act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday, or legal holiday. The provisions of this section applicable to the timely filing of a document shall also apply to any payment required to be made under any provisions of sections 143.011 to 143.996. ­­-------- (L. 1972 S.B. 549)  Effective 1-1-73
MO Rev Stat § 143.861 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.861 - Collection procedures.

Effective - 01 Jan 1973   143.861. Collection procedures. — 1. The tax imposed by sections 143.011 to 143.996 shall be collected by the director of revenue, and he may establish the mode or time for the collection of any amount due under sections 143.011 to 143.996 if not otherwise specified. The director of revenue shall, on request, give a receipt for any amount collected under sections 143.011 to 143.996. The director of revenue may authorize banks or trust companies to receive and give a receipt for any tax imposed under sections 143.011 to 143.996, in such manner, at such times, and under such conditions as he may prescribe; provided, all banks and trust companies authorized to receive and receipt for deposits of federal withholding of income tax shall be authorized by the director of revenue to receive and receipt for any tax under sections 143.011 to 143.996. The director of revenue shall prescribe the manner, times, and conditions under which the receipt of tax by such banks and trust companies is to be treated as a payment of tax.  2. The director of revenue shall as soon as practicable give notice to each person liable for any amount of tax, addition to tax, additional amount, penalty, or interest, which has been assessed but remains unpaid, stating the amount and demanding within ten days of the date of the notice and demand payment thereof. Such notice shall be left at the dwelling place or usual place of business of such person or shall be sent by mail to such person's last known address.  3. If the amount stated in the notice provided in subsection 2 of this section remains unpaid, the director of revenue shall certify the name of any person from whom any tax under sections 143.011 to 143.996 shall be due to the attorney general. Suit shall be instituted in any court of competent jurisdiction by the attorney general, or by the prosecuting attorney of the county at the direction of the attorney general, in the name of the state, to recover such tax and enforce the lien therefor in the same manner as provided by law in civil actions. In such action, the certificate of the director of revenue showing the amount due shall be prima facie, but not conclusive, evidence of the amount due and the compliance with all provisions of sections 143.011 to 143.996 relating to the assessment of the tax. ­­-------- (L. 1972 S.B. 549)  Effective 1-1-73
MO Rev Stat § 143.871 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.871 - Income tax claim of other states.

Effective - 01 Jan 1973   143.871. Income tax claim of other states. — 1. The courts of this state shall recognize and enforce liabilities for income taxes lawfully imposed by any other state which extends a like comity to this state, and the duly authorized officer of any such state may sue for the collection of such a tax in the courts of this state. A certificate by the secretary of state of such other state that an officer suing for the collection of such a tax is duly authorized to collect the tax shall be conclusive proof of such authority. For the purposes of this section, the word "taxes" shall include additions to tax, interest, and penalties, and liability for such taxes, additions to tax, interest, and penalties shall be recognized and enforced by the courts of this state to the same extent that the laws of such other states permit the enforcement in its courts of liability for such taxes, additions to tax, interest, and penalties due to this state under sections 143.011 to 143.996.  2. For the purposes of this section, the term "any other state" shall mean only another state of the United States or a political subdivision thereof or the District of Columbia. The courts of this state shall not entertain any action for the enforcement or collection of income taxes imposed by any foreign sovereign state or political subdivision thereof. ­­-------- (L. 1972 S.B. 549)  Effective 1-1-73
MO Rev Stat § 143.881 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.881 - Transferees.

Effective - 01 Jan 1973   143.881. Transferees. — 1. The liability at law or in equity, of a transferee of property of a taxpayer for any tax, addition to tax, penalty, or interest due under sections 143.011 to 143.996, shall be assessed, paid and collected in the same manner and subject to the same provisions and limitations as in the case of the tax to which the liability relates except as hereinafter provided in this section. The term "transferee" includes donee, heir, legatee, devisee, and distributee.  2. In the case of the liability of an initial transferee, the period of limitation for assessment of any liability expires one year after the expiration of period of limitation against the transferor; in the case of the liability *of a transferee* of a transferee, it expires one year after the expiration of the period of limitation against the preceding transferee, but not more than three years after the expiration of the period of limitation for assessment against the original transferor.  3. If before the expiration of the time provided in this section for the assessment of the liability the director of revenue and the transferee have consented in writing to its assessment after such time, the liability may be assessed at any time prior to the expiration of the period agreed upon or an extension thereof. For the purpose of determining the period of limitation on credit or refund to the transferee of overpayments of tax made by the transferor of which the transferee is legally entitled to credit or refund, such agreement and any extension thereof shall be deemed an agreement or extension referred to in subsection 3 of section 143.801. If the agreement is executed after the expiration of the period of limitation for assessment against the taxpayer with reference to whom the liability of such transferee arises, then in applying the limitations under subsection 2 of section 143.801 on the amount of the credit or refund, the periods specified in subsection 1 of section 143.801 shall be increased by the period from the date of such expiration to the date of the agreement.  4. If any person is deceased, the period of limitation for assessment against such person shall be the period that would be in effect had death not occurred. ­­-------- (L. 1972 S.B. 549)  Effective 1-1-73  *....* This language appears in original rolls twice.
MO Rev Stat § 143.891 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.891 - Jeopardy assessments.

Effective - 28 Aug 1978   143.891. Jeopardy assessments. — 1. If the director of revenue finds that the assessment or the collection of a tax or a deficiency for any year, current or past, will be jeopardized in whole or in part by delay, he may mail or issue notice of his finding to the taxpayer, together with a demand for immediate payment of the tax or the deficiency declared to be in jeopardy, including additions to tax, interest, and penalties.  2. In the case of a tax for a current period, the director of revenue shall declare the taxable period of the taxpayer immediately terminated and his notice and demand for a return and immediate payment of the tax shall relate to the period declared terminated, including therein income accrued and deductions incurred up to the date of termination if not otherwise properly includable or deductible in respect of the period.  3. A jeopardy assessment is immediately due and payable, and proceedings for collection may be commenced at once. The taxpayer, however, may stay collection and prevent the jeopardy assessment from becoming final by filing, within ten days after the date of mailing or issuing the notice of jeopardy assessment, a request for reassessment, accompanied by a bond or other security in the amount of the assessment including additions to tax, penalties, and interest as to which the stay of collection is sought. If a request for reassessment, accompanied by a bond or other security in the appropriate amount, is not filed within the ten-day period, the assessment becomes final.  4. If a request for reassessment, accompanied by a bond or other security, is filed within a ten-day period, the director of revenue shall reconsider the assessment. The director of revenue's action on the request for reassessment becomes final upon the expiration of thirty days from the date when he mails notice of his action to the taxpayer, unless within that thirty-day period the taxpayer files an application to seek review of the director of revenue's determination by the administrative hearing commission.  5. The director of revenue may abate the jeopardy assessment if he finds that jeopardy does not exist. ­­-------- (L. 1972 S.B. 549, A.L. 1978 S.B. 661)
MO Rev Stat § 143.901 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.901 - Bankruptcy or receivership, claims for deficiency.

Effective - 28 Aug 1978   143.901. Bankruptcy or receivership, claims for deficiency. — 1. Upon the adjudication of bankruptcy of any taxpayer in any bankruptcy proceeding or the appointment of a receiver for any taxpayer in any receivership proceeding before any court of the United States or any state or territory or of the District of Columbia, any deficiency (together with additions to tax and interest provided by law) determined by the director of revenue may be immediately assessed.  2. Claims for the deficiency and such additions to tax and interest may be presented, for adjudication in accordance with law, to the court before which the bankruptcy or receivership proceeding is pending despite the pendency of a protest before the administrative hearing commission under section 143.651. No protest against a proposed assessment shall be filed after the adjudication of bankruptcy or appointment of the receiver. ­­-------- (L. 1972 S.B. 549, A.L. 1978 S.B. 661)
MO Rev Stat § 143.903 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.903 - Unexpected court or administrative hearing decision shall apply only after most recently ended tax period imposed by chapters 143 and 144 — unexpected, defined.

Effective - 01 Oct 1990   143.903. Unexpected court or administrative hearing decision shall apply only after most recently ended tax period imposed by chapters 143 and 144 — unexpected, defined. — 1. Any provision of law to the contrary notwithstanding, an unexpected decision by or order of a court of competent jurisdiction or the administrative hearing commission shall only apply after the most recently ended tax period of the particular class of persons subject to such tax imposed by chapters 143 and 144 and any credit, refund or additional assessment shall be only for periods after the most recently ended tax period of such persons.  2. The provisions of this section shall apply only to final decisions by or orders of a court of competent jurisdiction or the administrative hearing commission which are rendered after October 1, 1990, and which are determined by the court or the administrative hearing commission rendering the decision, or subsequently by a lower court or the administrative hearing commission, to be unexpected. For the purposes of this section the term "unexpected" shall mean that a reasonable person would not have expected the decision or order based on prior law, previous policy or regulation of the department of revenue. ­­-------- (L. 1990 H.B. 960 § 2)  Effective 10-1-90
MO Rev Stat § 143.911 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.911 - Attempt to evade or defeat tax, penalty.

Effective - 28 Aug 1974   143.911. Attempt to evade or defeat tax, penalty. — Any person who willfully attempts in any manner to evade or defeat any tax imposed by sections 143.011 to 143.996 or the payment thereof shall, in addition to other penalties provided by law, and upon conviction thereof, be fined not more than ten thousand dollars, or be imprisoned in the county jail for not more than one year or by not less than two nor more than five years in the state penitentiary or by both fine and imprisonment together with the cost of prosecution. ­­-------- (L. 1972 S.B. 549, A.L. 1974 H.B. 1286)
MO Rev Stat § 143.921 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.921 - Failure to collect or pay over tax, penalty.

Effective - 28 Aug 1974   143.921. Failure to collect or pay over tax, penalty. — Any person required under sections 143.011 to 143.996 to collect, truthfully account for, and pay over any tax imposed by sections 143.011 to 143.996 who willfully with intent to defraud fails to collect or truthfully account for and pay over such tax shall, in addition to other penalties provided by law, and upon conviction thereof, be fined not more than ten thousand dollars, or be imprisoned in the county jail for not more than one year or by not less than two nor more than five years in the state penitentiary or by both fine and imprisonment together with the cost of prosecution. ­­-------- (L. 1972 S.B. 549, A.L. 1974 H.B. 1286)
MO Rev Stat § 143.931 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.931 - Failure to file return, supply information, pay tax, penalty.

Effective - 28 Aug 1974   143.931. Failure to file return, supply information, pay tax, penalty. — Any person required under sections 143.011 to 143.996 to pay any tax, or required by sections 143.011 to 143.996 to make a return (other than a return of estimated tax), keep any records, or supply any information, who willfully with intent to defraud fails to pay such tax, make such return, keep such records, or supply such information, at the time or times required by law, shall, in addition to other penalties provided by law, and upon conviction thereof, be fined not more than ten thousand dollars, or be imprisoned in the county jail for not more than one year or by not less than two nor more than five years in the state penitentiary or by both fine and imprisonment together with the cost of prosecution. ­­-------- (L. 1972 S.B. 549, A.L. 1974 H.B. 1286)
MO Rev Stat § 143.941 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.941 - False statements, penalty.

Effective - 28 Aug 1974   143.941. False statements, penalty. — Any person who willfully makes and subscribes any returns, statement, or other document, which contains or is verified by a written declaration that it is made under the penalties of perjury, and which he does not believe to be true and correct as to every material matter; or willfully aids or procures the preparation or presentation in a matter arising under the provisions of sections 143.011 to 143.996 of a return, affidavit, claim, or other document which is fraudulent or is false as to any material shall, and upon conviction thereof, be fined not more than ten thousand dollars, or be imprisoned in the county jail for not more than one year or by not less than two nor more than five years in the state penitentiary or by both fine and imprisonment together with the cost of prosecution. ­­-------- (L. 1972 S.B. 549, A.L. 1974 H.B. 1286)