reglab/housing_qa huggingface dataset:
MO Rev Stat § 145.711 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 145 - Estate Tax|Section 145.711 - Deficiency in tax paid — notice — assessment — time limitations.

Effective - 01 Jan 1981   145.711. Deficiency in tax paid — notice — assessment — time limitations. — 1. Except as otherwise provided in this section, a notice of deficiency shall be mailed to the taxpayer within three years after the return was filed. No deficiency shall be assessed or collected unless the notice is mailed within the three-year period or the period otherwise fixed.  2. If no return is filed or a false and fraudulent return is filed with intent to evade the tax imposed by sections 145.011 to 145.995, a notice of deficiency may be mailed to the taxpayer at any time.  3. If a taxpayer fails to comply with the requirements of section 145.601 by not reporting a change or correction or by not filing an amended return, a notice of deficiency may be mailed to the taxpayer within one year after the director of revenue shall become aware of the determination. A notice under this subsection shall be limited to the effects on the Missouri estate tax of the issues on which the federal determination is based.  4. If the taxpayer shall, pursuant to section 145.601, report a change or correction or file an amended return or report a change or correction which is treated in the same manner as if it were a deficiency for federal estate tax purposes, the assessment (if not deemed to have been made upon the filing of the report or amended return) may be made at any time within one year after the report or amended return was filed. A notice under this subsection shall be limited in the manner provided in subsection 3 of this section.  5. Where, before the expiration of the time prescribed in this section for the assessment of a deficiency, both the director of revenue and the taxpayer shall have consented in writing to its assessment after such time, the deficiency may be assessed at any time prior to the expiration of period agreed upon. The period so agreed may be extended by subsequent agreement in writing made before the expiration of the period previously agreed upon.  6. For purposes of this section a return filed before the last day prescribed by law or by regulation promulgated pursuant to law for the filing thereof shall be deemed to be filed on such last day. ­­-------- (L. 1980 S.B. 539)  Effective 1-1-81
MO Rev Stat § 145.846 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 145 - Estate Tax|Section 145.846 - Application for review, filing.

Effective - 01 Jan 1981   145.846. Application for review, filing. — An application for review of the director of revenue's determination pursuant to sections 145.011 to 145.995 shall be filed by the executor with the administrative hearing commission under section 621.050. ­­-------- (L. 1980 S.B. 539)  Effective 1-1-81
MO Rev Stat § 145.871 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 145 - Estate Tax|Section 145.871 - Reciprocity with other states in enforcement of liabilities for estate and transfer taxes.

Effective - 01 Jan 1981   145.871. Reciprocity with other states in enforcement of liabilities for estate and transfer taxes. — The courts of this state shall recognize and enforce liabilities for estate and transfer taxes lawfully imposed by any 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 the other state that an officer suing for the collection of the 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 liabilities for the 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 the other state permit the enforcement in its courts of liability for the taxes, additions to a tax, interest, and penalties due this state under sections 145.011 to 145.995. ­­-------- (L. 1980 S.B. 539)  Effective 1-1-81
MO Rev Stat § 145.961 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 145 - Estate Tax|Section 145.961 - Director to administer and enforce law — rules and regulations to follow federal rules.

Effective - 01 Jan 1981   145.961. Director to administer and enforce law — rules and regulations to follow federal rules. — 1. The director of revenue shall administer and enforce the tax imposed by sections 145.011 to 145.995 and he is authorized to make such rules and regulations and to require such facts and information to be reported as he may deem necessary to enforce the provisions of sections 145.011 to 145.995.  2. The rules and regulations prescribed by the director of revenue shall follow as nearly as practicable the rules and regulations of the Secretary of the Treasury of the United States. This construction of sections 145.011 to 145.995 will further its purposes to simplify the preparation of tax returns, aid in its interpretation through use of federal precedents, and improve its enforcement. ­­-------- (L. 1980 S.B. 539)  Effective 1-1-81
MO Rev Stat § 145.971 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 145 - Estate Tax|Section 145.971 - Director to determine form and content of returns, documents — investigative powers — retention period for reports and returns.

Effective - 01 Jan 1981   145.971. Director to determine form and content of returns, documents — investigative powers — retention period for reports and returns. — 1. The director of revenue may prescribe the form and contents of any return or other documents, including a copy of part or all of a federal return, required to be filed under the provisions of sections 145.011 to 145.995.  2. The director of revenue for the purpose of ascertaining the corrections of any return, or for the purpose of making an estimate of any person, shall have power to examine or to cause to have examined, by any agent or representative designated by him for that purpose, any books, papers, records, or memoranda bearing upon the matters required to be included in the return, and may require the attendance of the person rendering the return or any officer or employee of such person, or the attendance of any other person having knowledge in the premises, and may take testimony and require proof material for his information, with power to administer oaths to such person or persons.  3. Reports and returns required to be filed under sections 145.011 to 145.995 shall be preserved for four years and thereafter until the director of revenue orders them destroyed. ­­-------- (L. 1980 S.B. 539)  Effective 1-1-81
MO Rev Stat § 145.985 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 145 - Estate Tax|Section 145.985 - Procedure — income tax laws applicable.

Effective - 01 Jan 1981   145.985. Procedure — income tax laws applicable. — Except as otherwise specifically provided in sections 145.011 to 145.995, procedural matters under the provisions of sections 145.011 to 145.995 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 143.561, 143.571, 143.611, 143.621, 143.631, 143.641, 143.651, 143.661, 143.671, 143.681, 143.691, 143.701, 143.721, 143.731, 143.741, 143.751, 143.771, 143.781, 143.791, 143.811, 143.821, 143.831, 143.841, 143.851, 143.861, 143.881, 143.891, 143.901, and 143.986. ­­-------- (L. 1980 S.B. 539)  Effective 1-1-81
MO Rev Stat § 145.995 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 145 - Estate Tax|Section 145.995 - Generation-skipping credit tax imposed — amount.

Effective - 01 Jan 1990   145.995. Generation-skipping credit tax imposed — amount. — 1. A generation-skipping credit tax is imposed on every generation-skipping transfer which consists in whole or in part of property having a tax situs within the state of Missouri. The Missouri generation-skipping credit tax shall be the maximum credit for state death taxes allowed by Internal Revenue Code, section 2604.  2. The other sections of sections 145.011 to 145.995 shall be applied by substituting:  (1) "Missouri generation-skipping credit tax" for "Missouri estate tax";  (2) "Tax imposed by section 145.995" for "tax imposed by section 145.011";  (3) "Property included in the generation-skipping transfer" for "gross estate";  (4) "Generation-skipping tax credit" for "credit for state death taxes"; and  (5) "Federal generation-skipping tax return" for "federal estate tax return". ­­-------- (L. 1980 S.B. 539, A.L. 1989 H.B. 35, et al.)  Effective 1-1-90
MO Rev Stat § 145.1000 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 145 - Estate Tax|Section 145.1000 - Repeal of federal estate tax, effect on state tax — effective date.

Effective - 28 Aug 2001   145.1000. Repeal of federal estate tax, effect on state tax — effective date. — Other provisions of this chapter to the contrary notwithstanding, if the federal estate tax imposed pursuant to Section 2011 of the Internal Revenue Code, as amended, is repealed, then no tax shall be imposed on the transfer of a decedent's estate in Missouri. The provisions of this section shall become effective on the same date as the effective date of the repeal of the federal estate tax*. ­­-------- (L. 2001 H.B. 241)  *Effective 12-19-14 *Revisor's Note: Section 2011 of the Internal Revenue Code (26 U.S.C. § 2011) was repealed effective December 19, 2014.
MO Rev Stat § 146.040 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 146 - Intangible Personal Property Tax|Section 146.040 - Taxable situs of intangible personal property — how determined when title divided.

Effective - 28 Aug 1945   146.040. Taxable situs of intangible personal property — how determined when title divided. — 1. Intangible personal property shall be deemed to have a taxable situs in this state for the purpose of being subject to a property tax for the year 1947 and each succeeding year, where, at any time during the calendar year preceding the year for which the property is subject to said tax, the legal title thereto is owned by a person domiciled in this state, or by a domestic corporation, or where said intangible property acquires a business situs in this state when the legal title thereto is owned by a person not domiciled in this state, or by a foreign corporation.  2. In all cases where both the persons holding or owning the legal title and the equitable title or beneficial interest in the same property are domiciled in this state, only the holder of the legal title shall be liable for such tax. In all cases where the legal title is not held in this state the person holding the equitable title or beneficial interest shall be liable for the tax. Intangible personal property the legal title to which is held or owned by a person domiciled in this state in the fiduciary capacity by virtue of conveyance or disposition of a nonresident person shall not be deemed to have a situs in this state solely because of the fiduciary title thereto. ­­-------- (L. 1945 p. 1914 § 6)
MO Rev Stat § 146.056 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 146 - Intangible Personal Property Tax|Section 146.056 - County treasurer to mail forms to taxpayers — lists confidential.

Effective - 28 Aug 1951   146.056. County treasurer to mail forms to taxpayers — lists confidential. — 1. On or before the fifteenth day of January of each year every county treasurer shall mail to each intangible taxpayer as listed by the director of revenue, and to such other persons as he may have reason to believe may be possessed of taxable intangible property a form prescribed and furnished by the director of revenue, together with a brief statement of what is required of the taxpayer under sections 146.055 and 146.056. Every county treasurer shall mail, on or before the first day of February of each year, to the director of revenue, a list of the additional names to whom he has mailed said form, which said list of additional names shall be added to the list held by the director of revenue as those who have intangible personal property subject to taxation.  2. The county treasurer shall keep all such lists strictly confidential and shall not reveal the contents thereof to any person except as herein provided. ­­-------- (L. 1951 p. 867 § 2)
MO Rev Stat § 146.060 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 146 - Intangible Personal Property Tax|Section 146.060 - Rate of interest on delinquent tax — how collected.

Effective - 28 Aug 1982   146.060. Rate of interest on delinquent tax — how collected. — Every person who is liable for any tax pursuant to the provisions of this chapter and who fails to pay the same when it is due shall be required to pay as part of such tax interest thereon at the rate determined by section 32.065 from such time, and the method of collecting the tax and penalty shall be the same as provided by law in the case of delinquent income taxes. ­­-------- (L. 1945 p. 1914 § 11, A.L. 1982 H.B. 1351, et al.)
MO Rev Stat § 146.070 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 146 - Intangible Personal Property Tax|Section 146.070 - Estates to pay tax — fiduciary to file return.

Effective - 02 Jan 1979   146.070. Estates to pay tax — fiduciary to file return. — No estate in which there is intangible personal property subject to tax under this chapter shall be closed without the payment of the tax levied under this chapter, both in respect to the liability of the estate and the decedent prior to his death. In all estates in which there is intangible personal property subject to tax under this chapter, a return shall be filed by the fiduciary with the director of revenue, within thirty days of filing of the final or annual settlement with the probate division of the circuit court. ­­-------- (L. 1945 p. 1914 § 12, A.L. 1978 H.B. 1634)  Effective 1-2-79
MO Rev Stat § 146.100 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 146 - Intangible Personal Property Tax|Section 146.100 - Director of revenue may extend time — rate of interest.

Effective - 28 Aug 1945   146.100. Director of revenue may extend time — rate of interest. — The director of revenue may, for good cause shown, extend the time for filing said property tax returns on intangibles; provided, however, that taxes due on such return shall bear interest at the rate of one percent per month, or part thereof, from the last date on which the return should have been filed. ­­-------- (L. 1945 p. 1914 § 10)
MO Rev Stat § 146.130 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 146 - Intangible Personal Property Tax|Section 146.130 - Penalty for violation.

Effective - 28 Aug 1945   146.130. Penalty for violation. — Every person who fails or refuses to make the return required by this chapter; or who makes any false or fraudulent return or false statement in any return, with intent to evade the payment of the tax or any part thereof, imposed by this chapter; or who aids or abets another in any attempt to evade the payment of the tax, or any part thereof, imposed by this chapter; and every officer or employee of any company or association who shall make or participate in the making of any false return, or any false statement in any return required by this chapter, with the intent to evade the payment of any tax hereunder, shall, upon conviction, be deemed guilty of a misdemeanor. ­­-------- (L. 1945 p. 1914 § 13)
MO Rev Stat § 147.020 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 147 - Corporation Franchise Tax|Section 147.020 - Corporation to make report to director of revenue — content — extensions.

Effective - 28 Aug 2018, 2 histories   147.020. Corporation to make report to director of revenue — content — extensions. — 1. For each taxable year beginning on or after January 1, 1980, but before January 1, 2016, every corporation liable for the tax prescribed in section 147.010 shall make a report in writing showing the financial condition of the corporation at the beginning of business on the first day of its taxable year to the director of revenue annually on or before the due date of the corporation's state income tax return pursuant to chapter 143 in such form as the director of revenue may prescribe. The report shall be signed by an officer of the corporation.  2. For each taxable year beginning on or after January 1, 1980, but before January 1, 2016, if a corporation obtains an extension of time for filing its annual Missouri income tax return pursuant to section 143.551, such corporation shall also be granted a corresponding extension of time for filing the report required pursuant to sections 147.010 to 147.120 for its taxable year immediately succeeding the taxable year for which the income tax extension is granted.  3. Every corporation having a transitional year liable for the tax prescribed in section 147.010 shall make a report in writing, showing the financial condition of the corporation at the beginning of business on the first day of its transitional year, on or before April 15, 1980, in such form as the director may prescribe. The report shall be signed by an officer of the corporation. ­­-------- (RSMo 1939 § 5114, A.L. 1943 p. 410 § 136, A.L. 1945 p. 711, A.L. 1947 V. II p. 221, A.L. 1969 p. 257, A.L. 1979 H.B. 773, A.L. 1987 H.B. 349, A.L. 1999 H.B. 516, A.L. 2018 S.B. 975 & 1024 Revision)  Prior revisions: 1929 § 4642; 1919 § 9837
MO Rev Stat § 147.030 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 147 - Corporation Franchise Tax|Section 147.030 - Payment of tax, when.

Effective - 01 Jan 2000   147.030. Payment of tax, when. — 1. For each taxable year beginning on or after January 1, 1980, the franchise tax provided for in this chapter shall be paid on or before the due date of the corporation's state income tax return pursuant to chapter 143.  2. For each taxable year beginning on or after January 1, 1980, if a corporation shall obtain an extension of time for paying its annual Missouri income tax pursuant to section 143.551 such corporation will also be granted a corresponding extension of time for paying the franchise tax due pursuant to this chapter for its taxable year immediately succeeding the taxable year for which the income tax extension is granted.  3. If the time for filing the franchise tax report is extended pursuant to section 147.020, but the time for payment of the franchise tax is not extended pursuant to this section, the corporation shall pay, on or before the due date of such corporation's state income tax return pursuant to chapter 143, the amount properly estimated as its franchise tax for the taxable year.  4. Every corporation having a transitional year shall pay the franchise tax provided for in this chapter on or before the fifteenth day of April, 1980. ­­-------- (RSMo 1939 § 5115, A.L. 1943 p. 410 § 137, A.L. 1945 p. 711, A.L. 1969 p. 257, A.L. 1979 H.B. 773, A.L. 1999 H.B. 516)  Prior revisions: 1929 § 4643; 1919 § 9838  Effective 1-1-00
MO Rev Stat § 147.050 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 147 - Corporation Franchise Tax|Section 147.050 - Corporations with no shares to report to director of revenue, when, content.

Effective - 28 Aug 2018, 2 histories   147.050. Corporations with no shares to report to director of revenue, when, content. — 1. For each taxable year beginning on or after January 1, 1980, but before January 1, 2016, every corporation organized pursuant to any laws of this state and every foreign corporation engaged in business in this state and having no shares shall make a report in writing to the director of revenue, annually, on or before the fifteenth day of the fourth month of the corporation's taxable year, in the form as the director of revenue may prescribe.  2. The report shall be signed by an officer of the corporation, and forwarded to the director of revenue.  3. Every corporation having a transitional year and coming under the provisions of this section shall make the report required in this section on or before the fifteenth day of April, 1980. ­­-------- (RSMo 1939 § 5116, A.L. 1943 p. 410 § 138, A.L. 1945 p. 711, A.L. 1969 p. 257, A.L. 1979 H.B. 773, A.L. 1987 H.B. 349, A.L. 1999 H.B. 516, A.L. 2018 S.B. 975 & 1024 Revision)
MO Rev Stat § 147.090 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 147 - Corporation Franchise Tax|Section 147.090 - Taxes and penalties shall be first lien.

Effective - 28 Aug 1943   147.090. Taxes and penalties shall be first lien. — The taxes and penalties to be paid by the provisions of this chapter shall be a first lien on all property and assets of the corporation within this state. ­­-------- (RSMo 1939 § 5119, A.L. 1943 p. 410 § 141)  Prior revisions: 1929 § 4647; 1919 § 9842
MO Rev Stat § 147.100 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 147 - Corporation Franchise Tax|Section 147.100 - Director of revenue, may request information, when — administrative hearing commission, review of tax levy.

Effective - 01 Jan 2000   147.100. Director of revenue, may request information, when — administrative hearing commission, review of tax levy. — If any corporation fails or refuses to make full and complete answers to the questions contained in the report required to be filed by it, or if the director of revenue finds that any answer contained in such report is untrue, or if the director has reason to believe that any corporation has made a false statement or concealed any facts which are material in determining the amount of tax for which such corporation is liable pursuant to the provisions of sections 147.010 to 147.120, then the director may require the delinquent corporation, its officers, agents, or employees to furnish information concerning its shares which is necessary in determining the tax to be paid by it. Any corporation may seek a review of the determination of the tax due by the administrative hearing commission. ­­-------- (RSMo 1939 § 5123, A.L. 1943 p. 410 § 145, A.L. 1945 p. 711, A.L. 1949 S.B. 1030, A.L. 1978 S.B. 661, A.L. 1979 H.B. 773, A.L. 1987 H.B. 349, A.L. 1999 H.B. 516)  Prior revisions: 1929 § 4651; 1919 § 9846  Effective 1-1-00
MO Rev Stat § 148.010 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 148 - Taxation of Financial Institutions|Section 148.010 - Title of law.

Effective - 28 Aug 1945   148.010. Title of law. — Sections 148.010 to 148.110 may be designated as the "Bank Tax Law of 1946". ­­-------- (L. 1945 p. 1921 § 1)