reglab/housing_qa huggingface dataset:
MO Rev Stat § 143.946 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.946 - Prior conviction, effect of.

Effective - 28 Aug 1974   143.946. Prior conviction, effect of. — If any person convicted of an offense, or of the attempt to commit an offense under sections 143.911, 143.921, 143.931, or 143.941 is charged thereafter with having committed or having attempted to commit a subsequent offense under such sections, and is convicted, he shall be punished by imprisonment by the department of corrections and human resources for a term of not less than five nor more than ten years. If the prior conviction is appealed, then this section shall not apply until after the judgment is affirmed or the appeal is dismissed. ­­-------- (L. 1972 S.B. 549, A.L. 1974 H.B. 1286)
MO Rev Stat § 143.951 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.951 - Limitations.

Effective - 01 Jan 1973   143.951. Limitations. — Any prosecution under sections 143.011 to 143.996 shall be instituted within three years after the commission of the offense, provided that if such offense is the failure to do an act required by or under the provisions of sections 143.011 to 143.996 to be done by a certain date, a prosecution for such offense may be commenced not later than four years after such date. Any prosecution under sections 143.011 to 143.996 may be conducted in any county where the person or corporation to whose liability the proceeding relates resides or has a place of business or in any county where any element of the offense occurred. ­­-------- (L. 1972 S.B. 549)  Effective 1-1-73
MO Rev Stat § 143.961 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.961 - Rules and regulations.

Effective - 01 Jan 1973   143.961. Rules and regulations. — 1. The director of revenue shall administer and enforce the tax imposed by sections 143.011 to 143.996 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 143.011 to 143.996. The director of revenue may for enforcement and administrative purposes establish temporary or permanent branch offices.  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 or his delegate regarding income taxation. Such construction of sections 143.011 to 143.996 will further their purposes to simplify the preparation of income tax returns, aid in their interpretation through use of federal precedents, and improve their enforcement. ­­-------- (L. 1972 S.B. 549)  Effective 1-1-73
MO Rev Stat § 143.971 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.971 - Returns and forms.

Effective - 01 Jan 1973   143.971. Returns and forms. — 1. The director of revenue may prescribe the form and contents of any return or other document required to be filed under the provisions of sections 143.011 to 143.996.  2. The director of revenue for the purpose of ascertaining the correctness of any return, or for the purpose of making an estimate of taxable income 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 143.011 to 143.996 shall be preserved for four years and thereafter until the director of revenue orders them to be destroyed. ­­-------- (L. 1972 S.B. 549)  Effective 1-1-73
MO Rev Stat § 143.986 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.986 - Closing agreements.

Effective - 01 Jan 1973   143.986. Closing agreements. — 1. The director of revenue, or any person authorized in writing by him, is authorized to enter into an agreement with any person relating to the liability of such person in respect to the tax imposed by sections 143.011 to 143.996 for any taxable period.  2. Any such agreement shall be final and conclusive and, except upon a showing of fraud or malfeasance, or misrepresentation of a material fact:  (1) The case shall not be reopened as to matters agreed upon or the agreement modified by any officer, employee, or agent of this state, and  (2) In any suit, action, or proceeding under such agreement, or any determination, assessment, collection, payment, abatement, refund, or credit made in accordance therewith, shall not be annulled, modified, set aside, or disregarded. ­­-------- (L. 1972 S.B. 549)  Effective 1-1-73
MO Rev Stat § 143.991 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.991 - Armed Forces relief provision — Christopher J. Bosche memorial act.

Effective - 28 Aug 2020, 2 histories   143.991. Armed Forces relief provision — Christopher J. Bosche memorial act. — 1. The period of service in the Armed Forces of the United States in a combat zone plus any period of continuous hospitalization outside this state attributable to such service plus the next one hundred eighty days shall be disregarded in determining, under regulations to be promulgated by the director of revenue, whether any act required by sections 143.011 to 143.996 was performed by a taxpayer within the time prescribed therefor.  2. In the case of any individual who dies during an induction period while in active service as a member of the Armed Forces of the United States, if such death occurred while the individual was serving in a combat zone or as a result of wounds, disease, or injury incurred while so serving, the tax imposed by sections 143.011 to 143.996 shall not apply with respect to the taxable year in which falls the date of his or her death, or with respect to any prior taxable year ending on or after the first day he or she so served in a combat zone.  3. (1) This subsection shall be known and may be cited as the "Christopher J. Bosche Memorial Act".  (2) In the case of a specified terrorist victim, the tax imposed pursuant to this chapter shall not apply:  (a) With respect to the taxable year in which falls the date of death; and  (b) With respect to any prior taxable year in the period beginning with the last taxable year ending before the taxable year in which the wounds or injury were incurred from an attack as described in subdivision (5)* of this subsection.  (3) The provisions of subdivision (1) of this subsection shall not apply to the amount of any tax imposed pursuant to this chapter which would be computed by only taking into account the items of income, gain, or other amounts determined to be taxable pursuant to 26 U.S.C. Section 692(d)(3), as amended.  (4) The provisions of subsection 1 of section 143.801 shall not apply to claims for a refund made pursuant to this subsection.  (5) For the purposes of this subsection, the term "specified terrorist victim" means any decedent who dies:  (a) As a result of wounds or injury incurred as a result of the terrorist attacks against the United States on September 11, 2001; or  (b) As a result of illness incurred as a result of an attack involving anthrax occurring on or after September 11, 2001, and before January 1, 2002. ­­Such term shall not include any individual identified by the Attorney General of the United States to have been a participant or conspirator in any such attack or a representative of such an individual. ­­-------- (L. 1972 S.B. 549, A.L. 2020 S.B. 676)  *Subdivision "(3)" appears in original rolls.
MO Rev Stat § 143.996 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.996 - Prohibition of legislator representation.

Effective - 01 Jan 1973   143.996. Prohibition of legislator representation. — No member of the general assembly shall represent a client for a fee in negotiations or discussions with the department of revenue for an adjustment or revision of the client's alleged or actual tax liability. ­­-------- (L. 1972 S.B. 549)  Effective 1-1-73
MO Rev Stat § 143.997 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.997 - Income excluded by statute or rule held invalid by supreme court, no deficiency to be charged.

Effective - 12 Jun 1990   143.997. Income excluded by statute or rule held invalid by supreme court, no deficiency to be charged. — Any provision of law to the contrary notwithstanding, where a statute or a rule promulgated by the director has excluded any income from the computation of tax imposed under this chapter and is thereafter held by a final decision of the Missouri supreme court to be invalid, the director shall not be entitled to serve a notice of deficiency of taxes which result from such court decision for any period occurring prior to the date of the court's mandate or the implementation of regulations interpreting such court decision, whichever is later. ­­-------- (L. 1990 H.B. 1554 § 1)  Effective 6-12-90
MO Rev Stat § 143.998 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.998 - Tax return to contain number assigned by director to school district.

Effective - 28 Aug 1977   143.998. Tax return to contain number assigned by director to school district. — Every person filing an individual income tax return form under this chapter shall place in the space provided on said form the number assigned by the department of revenue to the school district of which the person filing is a resident. ­­-------- (L. 1977 H.B. 131 § 2)
MO Rev Stat § 143.1000 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.1000 - Funding — income tax refund, designating authorized amount, when — contributions.

Effective - 28 Aug 1986   143.1000. Funding — income tax refund, designating authorized amount, when — contributions. — 1. In each tax year beginning on or after January 1, 1983, each individual or corporation entitled to a tax refund in an amount sufficient to make a designation under this section may designate that two dollars or any amount in excess of two dollars on a single return, and four dollars or any amount in excess of four dollars on a combined return, of the refund due be credited to the children's trust fund. The contribution designation authorized by this section shall be clearly and unambiguously printed on the first page of each income tax return form provided by this state. If any individual or corporation which is not entitled to a tax refund in an amount sufficient to make a designation under this section wishes to make a contribution to the children's trust fund, such individual or corporation may, by separate check, draft, or other negotiable instrument, send in with the payment of taxes, or may send in separately, that amount, clearly designated for the children's trust fund, the individual or corporation wishes to contribute and the department of revenue shall forward such amount to the state treasurer for deposit to the children's trust fund as provided in subsection 2 of this section.  2. The director of revenue shall transfer at least monthly all contributions designated by individuals under this section to the state treasurer for deposit to the children's trust fund.  3. The director of revenue shall transfer at least monthly all contributions designated by corporations under this section, less an amount sufficient to cover the cost of collection and handling by the department of revenue, to the state treasurer for deposit to the children's trust fund.  4. A contribution designated under this section shall only be transferred and deposited in the children's trust fund after all other claims against the refund from which such contribution is to be made have been satisfied. ­­-------- (L. 1983 H.B. 550 § 5, A.L. 1986 S.B. 688)  Transferred 2004; formerly 210.174 CROSS REFERENCE:  Children's trust fund, 210.170 to 210.173
MO Rev Stat § 143.1003 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.1003 - Tax refund may be credited to National Guard trust fund — director's duties — penalty for release of information.

Effective - 01 Jan 2017, 2 histories   143.1003. Tax refund may be credited to National Guard trust fund — director's duties — penalty for release of information. — 1. In each tax year beginning on or after January 1, 1999, each individual or corporation entitled to a tax refund in an amount sufficient to make a designation pursuant to this section may designate that two dollars or any amount in excess of two dollars on a single return and four dollars or any amount in excess of four dollars on a combined return, of the refund due be credited to the Missouri National Guard trust fund. The contribution designation authorized by this section shall be clearly and unambiguously printed on each income tax return form provided by this state. If any individual or corporation which is not entitled to a tax refund in an amount sufficient to make a designation pursuant to this section wishes to make a contribution to the Missouri National Guard trust fund, such individual or corporation may, by separate check, draft or other negotiable instrument, send in with the payment of taxes, or may send in separately, that amount, clearly designated for the Missouri National Guard trust fund, the individual or corporation wishes to contribute and the department of revenue shall forward such amount to the state treasurer for deposit to the Missouri National Guard trust fund as provided in subsection 2 of this section.  2. The director of revenue shall transfer at least monthly all contributions designated by individuals pursuant to this section to the state treasurer for deposit in the Missouri National Guard trust fund.  3. A contribution designated pursuant to this section shall only be transferred and deposited in the Missouri National Guard trust fund after all other claims against the refund from which such contribution is to be made have been satisfied.  4. Notwithstanding any other law to the contrary, the names and addresses of individuals or corporations who designate a contribution to this fund may be supplied to the office of the adjutant general, for the purpose of sending an acknowledgment and written appreciation to those individuals and corporations. Under no circumstances shall the names and addresses be used for any purpose other than that expressed in this subsection. Release or use of the names and addresses for any other purpose is a class D felony.  5. Moneys to be credited to the Missouri National Guard trust fund pursuant to subsection 1 of this section shall be placed in a subaccount and shall be used solely for the purpose authorized in section 41.958. ­­-------- (L. 1998 H.B. 1519 & 1165, A.L. 2014 S.B. 491)  Effective 1-01-17  Transferred 2004; formerly 41.215  CROSS REFERENCE:  Missouri National Guard trust fund, 41.214
MO Rev Stat § 143.1004 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.1004 - Tax refund may be designated to the Missouri military family relief fund.

Effective - 28 Aug 2011, 2 histories   143.1004. Tax refund may be designated to the Missouri military family relief fund. — 1. In each taxable year beginning on or after January 1, 2005, each individual or corporation entitled to a tax refund in an amount sufficient to make a designation under this section may designate that one dollar or any amount in excess of one dollar on a single return, and two dollars or any amount in excess of two dollars on a combined return, of the refund due be credited to the Missouri military family relief fund. The contribution designation authorized by this section shall be clearly and unambiguously printed on the first page of each income tax return form provided by this state. If any individual or corporation that is not entitled to a tax refund in an amount sufficient to make a designation under this section wishes to make a contribution to the Missouri military family relief fund, such individual or corporation may, by separate check, draft, or other negotiable instrument, send in with the payment of taxes, or may send in separately, that amount, clearly designated for the Missouri military family relief fund, the individual or corporation wishes to contribute. The department of revenue shall deposit such amount to the Missouri military family relief fund as provided in subsection 2 of this section.  2. The director of revenue shall deposit at least monthly all contributions designated by individuals under this section to the state treasurer for deposit to the Missouri military family relief fund. The fund shall be administered by a sergeant major of the Missouri National Guard, a sergeant major of a reserve component or its equivalent, and a representative of the Missouri veterans commission.  3. The director of revenue shall deposit at least monthly all contributions designated by the corporations under this section, less an amount sufficient to cover the cost of collection, handling, and administration by the department of revenue during fiscal year 2006, to the Missouri military family relief fund, not to exceed seventy thousand dollars.  4. A contribution designated under this section shall only be deposited in the Missouri military family relief fund after all other claims against the refund from which such contribution is to be made have been satisfied.  5. Moneys deposited in the Missouri military family relief fund shall be distributed by the adjutant general in accordance with the provisions of sections 41.216 and 41.218.  6. The state treasurer shall invest moneys in the fund in the same manner as other funds are invested. Any interest and moneys earned on such investments shall be credited to the fund. ­­-------- (L. 2005 H.B. 437 § 143.822, A.L. 2006 S.B. 1060, A.L. 2010 H.B. 1524 & 2260, A.L. 2011 H.B. 149)  CROSS REFERENCE:  Missouri military family relief fund, 41.218
MO Rev Stat § 143.1006 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.1006 - Childhood lead testing fund — refund donation designation.

Effective - 28 Aug 2005   143.1006. Childhood lead testing fund — refund donation designation. — 1. In each taxable year beginning on or after January 1, 2005, each individual or corporation entitled to a tax refund in an amount sufficient to make a designation under this section may designate that one dollar or any amount in excess of one dollar on a single return, and two dollars or any amount in excess of two dollars on a combined return, of the refund due be credited to the childhood lead testing fund created in section 701.345. The contribution designation authorized by this section shall be clearly and unambiguously printed on the first page of each income tax return form provided by this state. If any individual or corporation that is not entitled to a tax refund in an amount sufficient to make a designation under this section wishes to make a contribution to the childhood lead testing fund, such individual or corporation may, by separate check, draft, or other negotiable instrument, send in with the payment of taxes, or may send in separately, that amount, clearly designated for the childhood lead testing fund, the individual or corporation wishes to contribute. The department of revenue shall forward such amount to the state treasurer for deposit to the childhood lead testing fund as provided in subsection 2 of this section.  2. The director of revenue shall transfer at least monthly all contributions designated by individuals under this section to the state treasurer for deposit to the childhood lead testing fund.  3. The director of revenue shall transfer at least monthly all contributions designated by the corporations under this section, less an amount sufficient to cover the cost of collection and handling by the department of revenue, to the state treasurer for deposit to the childhood lead testing fund.  4. A contribution designated under this section shall only be transferred and deposited in the childhood lead testing fund after all other claims against the refund from which such contribution is to be made have been satisfied. ­­-------- (L. 2005 S.B. 95 § 143.603)  CROSS REFERENCE:  Childhood lead testing fund, 701.345
MO Rev Stat § 143.1015 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.1015 - Foster care and adoptive parents recruitment and retention fund, refund donation to — director's duties.

Effective - 28 Aug 2018, 2 histories   143.1015. Foster care and adoptive parents recruitment and retention fund, refund donation to — director's duties. — 1. In each taxable year beginning on or after January 1, 2011, each individual or corporation entitled to a tax refund in an amount sufficient to make a designation under this section may designate that one dollar or any amount in excess of one dollar on a single return, and two dollars or any amount in excess of two dollars on a combined return, of the refund due be credited to the foster care and adoptive parents recruitment and retention fund as established under section 453.600, hereinafter referred to as the fund. If any individual or corporation that is not entitled to a tax refund in an amount sufficient to make a designation under this section wishes to make a contribution to the fund, such individual or corporation may, by separate check, draft, or other negotiable instrument, send in with the payment of taxes, or may send in separately, that amount, clearly designated for the foster care and adoptive parents recruitment and retention fund, the individual or corporation wishes to contribute. The department of revenue shall deposit such amount to the fund as provided in subsections 2 and 3 of this section. All moneys credited to the fund shall be considered nonstate funds under the provisions of Article IV, Section 15 of the Missouri Constitution.  2. The director of revenue shall deposit at least monthly all contributions designated by individuals under this section to the state treasurer for deposit to the fund.  3. The director of revenue shall deposit at least monthly all contributions designated by corporations under this section, less an amount sufficient to cover the costs of collection and handling by the department of revenue, to the state treasury for deposit to the fund.  4. A contribution designated under this section shall only be deposited in the fund after all other claims against the refund from which such contribution is to be made have been satisfied.  5. Moneys deposited in the fund shall be distributed by the department of social services in accordance with the provisions of this section and section 453.600. ­­-------- (L. 2011 H.B. 431 merged with H.B. 604, A.L. 2018 S.B. 843)