reglab/statecodes huggingface dataset:
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.851 - Timely mailing.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jan 1973, see footnote
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.
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(L. 1972 S.B. 549)
Effective 1-1-73
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.861 - Collection procedures.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jan 1973, see footnote
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.
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(L. 1972 S.B. 549)
Effective 1-1-73
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.871 - Income tax claim of other states.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jan 1973, see footnote
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.
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(L. 1972 S.B. 549)
Effective 1-1-73
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.881 - Transferees.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jan 1973, see footnote
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.
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(L. 1972 S.B. 549)
Effective 1-1-73
*....* This language appears in original rolls twice.
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.891 - Jeopardy assessments.

Title X TAXATION AND REVENUE
Chapter 143
• 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.
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(L. 1972 S.B. 549, A.L. 1978 S.B. 661)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.901 - Bankruptcy or receivership, claims for deficiency.

Title X TAXATION AND REVENUE
Chapter 143
• 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.
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(L. 1972 S.B. 549, A.L. 1978 S.B. 661)
2023 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.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Oct 1990, see footnote
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.
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(L. 1990 H.B. 960 § 2)
Effective 10-1-90
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.911 - Attempt to evade or defeat tax, penalty.

Title X TAXATION AND REVENUE
Chapter 143
• 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.
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(L. 1972 S.B. 549, A.L. 1974 H.B. 1286)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.921 - Failure to collect or pay over tax, penalty.

Title X TAXATION AND REVENUE
Chapter 143
• 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.
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(L. 1972 S.B. 549, A.L. 1974 H.B. 1286)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.931 - Failure to file return, supply information, pay tax, penalty.

Title X TAXATION AND REVENUE
Chapter 143
• 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.
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(L. 1972 S.B. 549, A.L. 1974 H.B. 1286)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.941 - False statements, penalty.

Title X TAXATION AND REVENUE
Chapter 143
• 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.
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(L. 1972 S.B. 549, A.L. 1974 H.B. 1286)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.946 - Prior conviction, effect of.

Title X TAXATION AND REVENUE
Chapter 143
• 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.
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(L. 1972 S.B. 549, A.L. 1974 H.B. 1286)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.951 - Limitations.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jan 1973, see footnote
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.
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(L. 1972 S.B. 549)
Effective 1-1-73
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.961 - Rules and regulations.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jan 1973, see footnote
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.
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(L. 1972 S.B. 549)
Effective 1-1-73
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.971 - Returns and forms.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jan 1973, see footnote
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.
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(L. 1972 S.B. 549)
Effective 1-1-73
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.986 - Closing agreements.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jan 1973, see footnote
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.
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(L. 1972 S.B. 549)
Effective 1-1-73
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.991 - Armed Forces relief provision — Christopher J. Bosche memorial act.

Title X TAXATION AND REVENUE
Chapter 143
• 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.
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(L. 1972 S.B. 549, A.L. 2020 S.B. 676)
*Subdivision "(3)" appears in original rolls.
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.996 - Prohibition of legislator representation.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jan 1973, see footnote
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.
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(L. 1972 S.B. 549)
Effective 1-1-73
2023 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.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 12 Jun 1990, see footnote
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.
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(L. 1990 H.B. 1554 § 1)
Effective 6-12-90
2023 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.

Title X TAXATION AND REVENUE
Chapter 143
• 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.
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(L. 1977 H.B. 131 § 2)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.1000 - Funding — income tax refund, designating authorized amount, when — contributions.

Title X TAXATION AND REVENUE
Chapter 143
• 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.
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(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
2023 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.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jan 2017, 2 histories, see footnote
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.
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(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
2023 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.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 28 Aug 2011, 4 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.
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(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
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.1006 - Childhood lead testing fund — refund donation designation.

Title X TAXATION AND REVENUE
Chapter 143
• 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.
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(L. 2005 S.B. 95 § 143.603)
CROSS REFERENCE:
Childhood lead testing fund, 701.345
2023 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.

Title X TAXATION AND REVENUE
Chapter 143
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.
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(L. 2011 H.B. 431 merged with H.B. 604, A.L. 2018 S.B. 843)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.1016 - Organ Donor Program fund, designation of refund permitted — director's duties.

Title X TAXATION AND REVENUE
Chapter 143
Effective - 28 Aug 2017, 2 histories
143.1016. Organ Donor Program fund, designation of refund permitted — director's duties. —
1. For all tax years 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 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 organ donor program fund established in section 194.297. 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 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 organ donor program fund, such individual may, by separate check, draft, or other negotiable instrument, send in with the payment of taxes, or may send in separately, clearly designated for the organ donor program fund, the amount the individual wishes to contribute. The department of revenue shall deposit such amount to the organ donor program 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, less an amount sufficient to cover the cost of collecting and handling by the department of revenue which shall not exceed five percent of the transferred contributions, to the state treasurer for deposit in the state treasury to the credit of the organ donor program fund. A contribution designated under this section shall only be transferred and deposited in the organ donor program fund after all other claims against the refund from which such contribution is to be made have been satisfied.
3. All moneys transferred to the fund shall be distributed as provided in this section and sections 194.297 and 194.299.
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(L. 2011 H.B. 151 merged with S.B. 226, A.L. 2017 S.B. 248)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.1020 - Designation of state tax refund to general revenue — transfer of contributions.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jul 2003, see footnote
143.1020. Designation of state tax refund to general revenue — transfer of contributions. —
1. For each taxable year beginning on or after January 1, 2003, each individual or corporation entitled to a tax refund may designate that all or part of the refund due be credited to the state general revenue 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 wishes to make a contribution to the state general revenue 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 state general revenue 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 state general revenue fund as provided in subsection 2 of this section.
2. The director of revenue shall transfer at least monthly all contributions designated by individuals or corporations pursuant to this section to the state treasurer for deposit to the state general revenue fund.
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(L. 2003 H.B. 600)
Effective 7-01-03
CROSS REFERENCE:
General revenue fund, 33.543
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.1025 - Workers memorial fund, tax refund contribution may be designated — director's duties.

Title X TAXATION AND REVENUE
Chapter 143
Effective - 28 Aug 2003
143.1025. Workers memorial fund, tax refund contribution may be designated — director's duties. —
1. In each tax year beginning on or after January 1, 2003, 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 workers memorial 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 workers memorial 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 workers memorial 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 workers memorial 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 workers memorial 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 workers memorial fund.
4. A contribution designated under this section shall only be transferred and deposited in the workers memorial fund after all other claims against the refund from which such contribution is to be made have been satisfied.
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(L. 2003 S.B. 248, et al. § 3)
CROSS REFERENCE:
Workers memorial fund, 8.900