reglab/statecodes huggingface dataset:
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.501 - Returns by fiduciary and partnership.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jan 1973, see footnote
143.501. Returns by fiduciary and partnership. —
1. An income tax return for any deceased individual shall be made and filed by his executor, administrator, or other person charged with the care of his property. A final return of a decedent shall be due when it would have been due if the decedent had not died.
2. An income tax return for an individual who is unable to make a return by reason of minority or other disability shall be made and filed by his duly authorized agent, his guardian or other person charged with the care of his person or property.
3. The income tax return of an estate or trust shall be made and filed by the fiduciary thereof.
4. If two or more fiduciaries are acting jointly, the return may be made by any one of them.
5. An income tax return for a partnership shall be filed in accordance with the provisions of section 143.581.
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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 143.511 - Time and place for filing returns and paying tax, exception.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 31 Dec 1994, see footnote
143.511. Time and place for filing returns and paying tax, exception. —
Income tax returns required by sections 143.011 to 143.996 shall be filed on or before the fifteenth day of the fourth month following the close of the taxpayer's taxable year except where the taxpayer is an exempt organization. Exempt organizations shall have the same due date as set by the Internal Revenue Code of 1986, as amended. A person required to make and file a return under sections 143.011 to 143.996 shall, without assessment, notice, or demand, pay any tax due thereon to the director of revenue on or before the date fixed for filing such return (determined without regard to any extension of time for filing the return). The director of revenue shall prescribe by regulation the place for filing any return, declaration, statement, or other document required pursuant to this chapter and for the payment of any tax.
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(L. 1972 S.B. 549, A.L. 1994 S.B. 477, et al.)
Effective 12-31-94, and shall apply to all tax periods beginning on or after 1-1-95 (S.B. 477 § C, 1994)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.531 - Time for filing declaration of estimated tax.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jan 1990, see footnote
143.531. Time for filing declaration of estimated tax. —
1. A declaration of estimated tax, other than by a farmer, shall be filed on or before April fifteenth of the taxable year, except that if the requirements of section 143.521 are first met:
(1) After April first and before June second of the taxable year, the declaration shall be filed on or before June fifteenth, or
(2) After June first and before September second of the taxable year, the declaration shall be filed on or before September fifteenth, or
(3) After September first of the taxable year, the declaration shall be filed on or before January fifteenth of the succeeding year by an individual or shall be filed on or before December fifteenth of the taxable year by a corporation.
2. A declaration of estimated tax required by section 143.521 from an individual having an estimated Missouri gross income from farming for the taxable year which is at least two-thirds of his total estimated Missouri gross income taxable in this state for the taxable year, may be filed at any time on or before January fifteenth of the succeeding taxable year, in lieu of the time otherwise prescribed.
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(L. 1972 S.B. 549, A.L. 1989 H.B. 35, et al.)
Effective 1-01-90
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.551 - Extension of time for filing and payment.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jan 1973, see footnote
143.551. Extension of time for filing and payment. —
1. The director of revenue may grant a reasonable extension of time for payment of tax or estimated tax or any installment thereof, or for filing any return, declaration, statement, or other document required in sections 143.011 to 143.996 on such terms and conditions as he may require. Except for a taxpayer who is outside the United States, no such extension for filing any return, declaration, statement, or document, shall exceed six months.
2. If a taxpayer has been granted an extension of time for filing his or its federal income tax return, the filing of a copy of the extension or the form relating to an automatic extension with the director of revenue shall automatically extend the due date of the income tax return required by sections 143.011 to 143.996.
3. If a taxpayer has been granted an extension of time for paying his or its federal income tax, the filing of a copy of the extension with the director of revenue shall automatically extend the time for the payment of the tax required by sections 143.011 to 143.996.
4. If the time for filing a return is extended under subsection 2, but the time for payment is not extended under subsection 3, the taxpayer shall pay, on or before the date prescribed for the filing of the return (determined without regard to any extensions of time for such filing), the amount properly estimated as his or its tax for the taxable year.
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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 143.561 - Signing of returns and other documents.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jan 1973, see footnote
143.561. Signing of returns and other documents. —
1. Any return, declaration, statement, or other document required to be made pursuant to sections 143.011 to 143.966 shall be signed in accordance with regulations or instructions prescribed by the director of revenue. The fact that an individual's name is signed to a return, declaration, statement or other document shall be prima facie evidence that the return, declaration, statement, or other document was signed by him.
2. The making or filing of any return, declaration, statement or other document or copy thereof required to be made or filed pursuant to sections 143.011 to 143.996, including a copy of a federal return, shall constitute a certification by the person making or filing such return, declaration, statement or other document or copy thereof that the statements contained therein are true and that any copy filed is a true copy.
3. The director of revenue may by regulations require that a person preparing a return or other document for another person indicate thereon whether it is based on all information of which he has knowledge.
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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 143.571 - Requirements — returns, notices, records, and statements.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jan 1973, see footnote
143.571. Requirements — returns, notices, records, and statements. —
The director of revenue may prescribe regulations as to the keeping of records, the content and form of returns and statements, and the filing of copies of federal income returns and determinations. The director of revenue may require any person, by regulation or notice served on such person, to make such returns, render such statements, or keep such records as the director of revenue may deem sufficient to show whether or not such person is liable under sections 143.011 to 143.996 for tax or for the collection of 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 143.581 - Partnership returns.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jan 1973, see footnote
143.581. Partnership returns. —
Every partnership having a resident partner or having any income derived from sources in this state, determined in accordance with the applicable rules of section 143.181 as in the case of a nonresident individual, shall make a return for the taxable year setting forth all items of income, gain, loss, and deduction, and the names and addresses of the individuals whether residents or nonresidents who would be entitled to share in the net income if distributed and the amount of the distributed share of each individual and such other pertinent information as the director of revenue may prescribe by regulations and instructions. Such return shall be filed on or before the fifteenth day of the fourth month following the close of each taxable year. For purposes of this section,
"taxable year"
means a year or period which would be a taxable year of the partnership if it were subject to tax under 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 143.591 - Information returns.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 28 Aug 2016, 2 histories
143.591. Information returns. —
The director of revenue may prescribe regulations and instructions requiring returns of information to be made and filed on or before February twenty-eighth of each year by any person making payment or crediting in any calendar year the amounts of one thousand two hundred dollars or more (one hundred dollars or more in the case of interest or dividends) to any person who may be subject to the tax imposed under sections 143.011 to 143.996. Such returns may be required of any person, including lessees or mortgagors of real or personal property, fiduciaries, employers, and all officers and employees of this state, or of any municipal corporation or political subdivision of this state, having the control, receipt, custody, disposal or payment of dividends, interest, rents, salaries, wages, premiums, annuities, compensations, remunerations, emoluments or other fixed or determinable gains, profits, or income, except interest coupons payable to bearer. A duplicate of the statement as to tax withheld on wages, required to be furnished by an employer to an employee, shall constitute the return of information required to be made under this section with respect to such wages. Such return shall not be required unless the person is required to file a return or report containing the same or similar information to the United States Internal Revenue Service. Beginning January 1, 2018, such returns for tax withheld on wages paid in the previous tax year submitted by an employer with at least two hundred fifty employees shall be submitted electronically by January thirty-first. Such returns shall be submitted using the same file specifications for filing forms electronically with the Social Security Administration. If an employer is granted a waiver of the federal requirement to file electronically by the Internal Revenue Service, the filing of a copy of the approved waiver with the director shall automatically waive the requirement to file electronically with the director.
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(L. 1972 S.B. 549, A.L. 2016 H.B. 1582)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.601 - Report of change in federal taxable income.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jan 1973, see footnote
143.601. Report of change in federal taxable income. —
If the amount of a taxpayer's federal taxable income reported on his federal income tax return for any taxable year is changed or corrected by the United States Internal Revenue Service or other competent authority, or as the result of a renegotiation of a contract or subcontract with the United States, the taxpayer shall report such change or correction in federal taxable income within ninety days after the final determination of such change, correction, or renegotiation, or as otherwise required by the director of revenue. Each such report shall state whether and wherein the determination is believed to be erroneous. Any taxpayer filing an amended federal income tax return shall also file within ninety days thereafter an amended return under sections 143.011 to 143.996, and shall give such information as the director of revenue may require. If a taxpayer does not file a federal income tax return under sections 143.011 to 143.996, then
(1) For purposes of the first sentence of this section, he shall be deemed to have filed a return indicating no taxable income, and
(2) For purposes of the third sentence of this section, his initial federal income tax return shall be deemed to be an amended return.
­­The director of revenue may by regulation prescribe such exceptions to the requirements of this section as he deems appropriate.
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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 143.611 - Examination of return.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jan 1973, see footnote
143.611. Examination of return. —
1. As soon as practical after the return is filed, the director of revenue shall examine it to determine the correct amount of tax. If the director of revenue finds that the amount of tax shown on the return is less than the correct amount, he shall notify the taxpayer of the amount of the deficiency proposed to be assessed. If the director of revenue finds that the tax paid is more than the correct amount, he shall credit the overpayment against any taxes due under sections 143.011 to 143.996 from the taxpayer and refund the difference. No deficiency shall be proposed and no refund shall be made pursuant to this or any section of sections 143.011 to 143.996 unless the amount exceeds one dollar.
2. If the taxpayer fails to file an income tax return, the director of revenue shall estimate the taxpayer's taxable income and the tax thereon from any available information and notify the taxpayer of the amount proposed to be assessed as in the case of a deficiency.
3. The notice required by subsections 1 and 2 of this section, hereafter referred to as a notice of deficiency, shall set forth the reason for the proposed assessment. The notice of deficiency shall be mailed by certified or registered mail to the taxpayer at his last known address. In the case of a combined return, the notice of deficiency may be a single combined notice except that if the director of revenue is notified by either spouse that separate residences have been established he shall mail notices to each spouse. If the taxpayer is deceased, is under a legal disability, or, in the case of a corporation, has terminated its existence, a notice of deficiency may be mailed to his last known address unless the director of revenue has received notice of the existence and address of a person to receive notices with respect to such taxpayer.
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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 143.621 - Assessment final if no protest.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jan 1984, see footnote
143.621. Assessment final if no protest. —
Sixty days after the date on which it was mailed (one hundred fifty days if the taxpayer is outside the United States), a notice of deficiency shall constitute a final assessment of the amount of tax specified together with interest, additions to tax, and penalties except only for such amounts as to which the taxpayer has filed a protest with the director of revenue.
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(L. 1972 S.B. 549, A.L. 1983 1st Ex. Sess. H.B. 10)
Effective 1-1-84
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.641 - Notice of determination after protest.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jan 1973, see footnote
143.641. Notice of determination after protest. —
Notice of the director of revenue's determination shall be mailed to the taxpayer by certified or registered mail and such notice shall set forth briefly the director of revenue's findings of fact and the basis of decision in each case decided in whole or in part adversely to the taxpayer.
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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 143.651 - Action of director of revenue final — review.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 28 Aug 1978
143.651. Action of director of revenue final — review. —
The action of the director of revenue on the taxpayer's protest is final upon the expiration of thirty days from the date when he mails notice of his action to the taxpayer unless within this period the taxpayer seeks review of the director of revenue's determination by the administrative hearing commission.
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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 143.661 - Burden of proof on taxpayer, exceptions.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 28 Aug 1978
143.661. Burden of proof on taxpayer, exceptions. —
In any proceeding before the director of revenue or on appeal under sections 143.011 to 143.996 the burden of proof shall be on the taxpayer except for the following issues, as to which the burden of proof shall be on the director of revenue:
(1) Whether the taxpayer has been guilty of fraud with attempt to evade tax;
(2) Whether the petitioner is liable as the transferee of property of a taxpayer (but not to show that the taxpayer was liable for the tax); and
(3) Whether the taxpayer is liable for any increase in a deficiency where such increase is asserted initially after the notice of deficiency was mailed and a protest under section 143.631 filed, unless such increase in deficiency is the result of a change or correction of federal taxable income required to be reported under section 143.601, and of which change or correction the director of revenue had no notice or knowledge at the time he mailed the notice of deficiency.
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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 143.671 - Evidence of related federal determination admissible, when.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 28 Aug 1978
143.671. Evidence of related federal determination admissible, when. —
Evidence of a federal determination relating to issues raised in a proceeding under section 143.631 shall be admissible, under rules established by the administrative hearing commission.
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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 143.681 - Mathematical error.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jan 1973, see footnote
143.681. Mathematical error. —
In the event that the amount of tax is understated on the taxpayer's return due to a mathematical error, the director of revenue shall notify the taxpayer that an amount of tax in excess of that shown on the return is due and has been assessed. Such a notice of additional tax due shall not be considered a notice of deficiency nor shall the taxpayer have any right to file a protest under section 143.631.
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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 143.691 - Waiver of restriction.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jan 1973, see footnote
143.691. Waiver of restriction. —
The taxpayer at any time, whether or not a notice of deficiency has been issued, shall have the right to waive the restrictions on assessment and collection of the whole or any part of the deficiency. This waiver may only be made by a signed notice that refers to the right to file a protest and is filed with the director of revenue.
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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 143.701 - Assessment of tax.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 28 Aug 1978
143.701. Assessment of tax. —
1. The amount of tax which is shown to be due on the return (including revisions for mathematical errors) shall be deemed to be assessed on the date of filing of the return including any amended returns showing an increase of tax. In the case of a return properly filed without the computation of the tax, the tax computed by the director of revenue shall be deemed to be assessed on the date when payment is due. If a notice of deficiency has been mailed, the amount of the deficiency shall be deemed to be assessed on the date provided in section 143.621 if no protest is filed; or, if a protest is filed, then upon the date when the determination of the administrative hearing commission becomes final. If an amended return or report filed pursuant to section 143.601 concedes the accuracy of a federal change or correction, any deficiency in tax under sections 143.011 to 143.996 resulting therefrom shall be deemed to be assessed on the date of filing such report or amended return and such assessment shall be timely notwithstanding any other provisions of sections 143.011 to 143.996. Any amount paid as a tax or in respect of a tax, other than amounts withheld at the source or paid as estimated income tax, shall be deemed to be assessed upon the date of receipt of payment, notwithstanding any other provision of sections 143.011 to 143.996.
2. If the mode or time for the assessment of any tax under sections 143.011 to 143.996, including interest, additions to tax, and penalties is not otherwise provided for, the director of revenue may establish the same by regulation.
3. The director of revenue may, at any time within the period prescribed for assessment, make a supplemental assessment, subject to the provisions of section 143.611 where applicable, whenever it is found that any assessment is imperfect or incomplete in any material aspect.
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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 143.721 - Recovery of erroneous refund.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jan 1973, see footnote
143.721. Recovery of erroneous refund. —
An erroneous refund shall be considered an underpayment of tax on the date made, and an assessment of a deficiency arising out of an erroneous refund may be made at any time within two years from the making of the refund, except that the assessment may be made within five years from the making of the refund if any part of the refund was induced by fraud or the misrepresentation of a material fact.
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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 143.732 - Penalties for delayed payments or underpayments of individual tax liability not assessed for tax year 2018, when, interest — rulemaking — sunset provision.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 11 Jul 2019, see footnote
143.732. Penalties for delayed payments or underpayments of individual tax liability not assessed for tax year 2018, when, interest — rulemaking — sunset provision. —
1. Notwithstanding any provision of law to the contrary, no taxpayer who has an individual tax liability under chapter 143 for the tax year beginning January 1, 2018, and ending December 31, 2018, shall be assessed any penalty before December 31, 2019, for a delayed payment or underpayment on such liability, provided that such taxpayer timely files his or her individual income tax return for such tax year and participates, in good faith, in any payment plan authorized by the department of revenue with respect to such liability. Such taxpayer may nonetheless be assessed interest on such liability under the provisions of section 143.731 and any other relevant provision of law, provided that no interest on such liability shall be assessed before May 15, 2019. If such taxpayer paid interest or penalty on such liability under the provisions of section 143.731 and any other relevant provision of law before May 15, 2019, he or she shall be entitled to a refund of such interest or penalty, which shall be due no later than December 31, 2019.
2. The department of revenue is authorized to adopt such rules and regulations as are reasonable and necessary to implement the provisions of this section. Any rule or portion of a rule, as that term is defined in section 536.010, that is created under the authority delegated in this section shall become effective only if it complies with and is subject to all of the provisions of chapter 536 and, if applicable, section 536.028. This section and chapter 536 are nonseverable and if any of the powers vested with the general assembly pursuant to chapter 536 to review, to delay the effective date, or to disapprove and annul a rule are subsequently held unconstitutional, then the grant of rulemaking authority and any rule proposed or adopted after July 11, 2019, shall be invalid and void.
3. Under section 23.253 of the Missouri sunset act:
(1) The provisions of the new program authorized under this section shall automatically sunset on December 31, 2019; and
(2) This section shall terminate on December thirty-first of the calendar year immediately following the calendar year in which the program authorized under this section is sunset.
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(L. 2019 S.B. 87)
Effective 7-11-19
Sunset date 12-31-19
Termination date 12-31-20
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.741 - Failure to file tax returns.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jan 1973, see footnote
143.741. Failure to file tax returns. —
1. In case of failure to file any return required under sections 143.011 to 143.996 on the date prescribed therefor (determined with regard to any extension of time for filing), unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the amount required to be shown as tax on such return five percent of the amount of such tax if the failure is not for more than one month, with an additional five percent for each additional month or fraction thereof during which such failure continues, not exceeding twenty-five percent in the aggregate. For purposes of this section, the amount of tax required to be shown on the return shall be reduced by the amount of any part of the tax which is paid on or before the date prescribed for payment of the tax and by the amount of any credit against the tax which may be claimed upon the return.
2. In case of each failure to file a statement of payment to another person required under the authority of sections 143.011 to 143.996 including the duplicate statement of tax withheld on wages on the date prescribed therefor (determined with regard to any extension of time for filing), unless it is shown that such failure is due to reasonable cause and not to willful neglect, there shall be paid upon notice and demand by the director of revenue and in same manner as tax, by the person so failing to file a statement, a penalty of two dollars for each statement not so filed, but the total amount imposed on the delinquent person for all such failures during any calendar year shall not exceed one thousand dollars.
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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 143.771 - Additions treated as tax.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jan 1973, see footnote
143.771. Additions treated as tax. —
The additions to tax and penalties provided by sections 143.011 to 143.996 shall be paid upon notice and demand and shall be assessed, collected, and paid in the same manner as taxes and any reference in sections 143.011 to 143.996 to income tax or the tax imposed by sections 143.011 to 143.996 shall be deemed also to refer to additions to the tax, and penalties provided by this section. For purposes of the deficiency procedures provided in section 143.611, this subsection shall not apply to:
(1) Any addition to tax under subsection 1 of section 143.741 except as to that portion attributable to a deficiency;
(2) Any addition to tax for failure to pay estimated tax as provided in section 143.761;
(3) Any additional penalty under subsection 5 of section 143.751.
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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 143.773 - Penalty for filing incomplete or misleading return — procedure.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 28 Aug 1984
143.773. Penalty for filing incomplete or misleading return — procedure. —
1. A penalty of not more than five hundred dollars shall be imposed on any individual who files what purports to be an income tax return of the tax imposed under sections 143.011 to 143.996, but which:
(1) Does not contain information on which the substantial correctness of the self-assessment may be judged; or
(2) Contains information that on its face indicates that the self-assessment is substantially incorrect; and
(3) The conduct referred to in subdivision (1) or (2) is intentional and due to a position which is frivolous or a desire (which appears on the purported return) to delay or impede the administration of Missouri tax laws; and
(4) The individual has not filed a proper tax return within ninety days (one hundred fifty days if taxpayer is outside the United States) after the date on which notice that the individual's original return otherwise violated subdivisions (1) or (2) and (3) of this subsection was mailed by the director of revenue.
2. The penalty imposed by subsection 1 shall be in addition to any other penalty provided by law.
3. The director of revenue shall, upon expiration of the time period specified in subdivision (4) of subsection 1, notify the taxpayer by certified mail of the assessment of penalty under the provisions of this section. The imposition of the penalty is final upon the expiration of thirty days from the date when the director of revenue mails notice to the taxpayer unless within this period the taxpayer seeks review of the assessment by the administrative hearing commission. The notice of assessment shall inform the taxpayer of his right of review. The provisions of section 143.661, to the contrary notwithstanding, in any proceeding before the administrative hearing commission or on appeal for a review of the assessment of the penalty imposed pursuant to this section, the burden of proof shall be on the director of revenue. Notice of the penalty provisions of this section shall be printed upon all Missouri state income tax return forms in a prominent place beginning January 1, 1985.
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(L. 1984 H.B. 1229 § 1)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.781 - Authority to make credits or refunds — authority to make setoffs for debts owed to state agencies.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jul 1993, see footnote
143.781. Authority to make credits or refunds — authority to make setoffs for debts owed to state agencies. —
1. The director of revenue within the applicable period of limitations may credit an overpayment of income tax and interest on such overpayment against any liability in respect of any tax imposed by the tax laws of this state on the person who made the overpayment, and the balance shall be refunded if it exceeds one dollar. Overpayments shall be determined by taking into account any deposit made by a taxpayer under section 143.631, except a deposit which has been returned to a taxpayer pursuant to a written request. Unless directed otherwise by a taxpayer, the director of revenue may credit all or part of the overpayment of a taxpayer on a joint or combined return against the amount of tax due from his spouse.
2. If the amount allowable as a credit for tax withheld from the taxpayer exceeds his tax to which the credit relates, the excess shall be considered an overpayment.
3. If there has been an overpayment of tax required to be deducted and withheld under section 143.191, refund shall be made to the employer only to the extent that the amount of the overpayment was not deducted and withheld by the employer.
4. The director of revenue may prescribe regulations providing for the crediting against the estimated income tax for any taxable year of the amount determined to be an overpayment of the income tax for a preceding taxable year.
5. If any amount of income tax is assessed or collected after the expiration of the period of limitations properly applicable thereto, such amount shall be considered an overpayment.
6. The provisions of sections 143.781 to 143.841 to the contrary notwithstanding, a refund, or any portion thereof, shall be transferred to the state agency to set off a debt due and owing to the state agency as provided in sections 143.782 to 143.788. When any action is taken pursuant to sections 143.782 to 143.788, the provisions of sections 143.782 to 143.788 shall govern all aspects of any rights and entitlement to refunds covered by such action. If there is a final determination that the taxpayer is entitled to receive all or part of the setoff pursuant to the provisions of sections 143.782 to 143.788, the amount to which the taxpayer is entitled shall bear interest as provided in section 143.811, beginning sixty days after such setoff.
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(L. 1972 S.B. 549, A.L. 1982 H.B. 946, A.L. 1984 H.B. 1275, A.L. 1988 H.B. 1335, A.L. 1993 H.B. 874)
Effective 7-1-93
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.782 - Definitions.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 28 Aug 2014, 4 histories
143.782. Definitions. —
As used in sections 143.782 to 143.788, unless the context clearly requires otherwise, the following terms shall mean and include:
(1)
"Court"
, the supreme court, court of appeals, or any circuit court of the state;
(2)
"Debt"
, any sum due and legally owed to any state agency which has accrued through contract, subrogation, tort, or operation of law regardless of whether there is an outstanding judgment for that sum, court costs as defined in section 488.010, fines and fees owed, or any support obligation which is being enforced by the family support division on behalf of a person who is receiving support enforcement services pursuant to section 454.425, or any claim for unpaid health care services which is being enforced by the department of health and senior services on behalf of a hospital or health care provider under section 143.790;
(3)
"Debtor"
, any individual, sole proprietorship, partnership, corporation or other legal entity owing a debt;
(4)
"Department"
, the department of revenue of the state of Missouri;
(5)
"Refund"
, the Missouri income tax refund which the department determines to be due any taxpayer pursuant to the provisions of this chapter. The amount of a refund shall not include any senior citizens property tax credit provided by sections 135.010 to 135.035 unless such refund is being offset for a delinquency or debt relating to individual income tax or a property tax credit; and
(6)
"State agency"
, any department, division, board, commission, office, or other agency of the state of Missouri, including public community college districts and housing authorities as defined in section 99.020.
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(L. 1982 H.B. 946 § 1, A.L. 1984 H.B. 1275, A.L. 1996 H.B. 1237, A.L. 2003 H.B. 600, A.L. 2004 S.B. 1394, A.L. 2007 H.B. 818 merged with S.B. 162, A.L. 2014 H.B. 1299 Revision)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.783 - Debt requirement, exception — revenue department's priority — setoff in addition to other remedies.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 28 Aug 1984
143.783. Debt requirement, exception — revenue department's priority — setoff in addition to other remedies. —
1. Any state agency may submit to the department any debt in excess of twenty-five dollars for collection through setoff, under the procedure established by sections 143.782 to 143.788, except in cases where such collection would result in a loss of federal funds or federal assistance.
2. Upon request of any state agency, the department shall set off any refund, as defined in section 143.782, against the sum certified by that state agency as provided in sections 143.782 to 143.788 provided that the department shall not be required to set off any refund if the cost of the determination of the refund exceeds the amount of the refund.
3. The department has priority, pursuant to section 143.781, over every other state agency for collection by setoff under sections 143.782 to 143.788.
4. The collection remedy authorized by sections 143.782 to 143.788 is in addition to and not in substitution for any other remedy available by law.
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(L. 1982 H.B. 946 §§ 2, 3, 7, A.L. 1984 H.B. 1275)
CROSS REFERENCE:
Child support, income tax setoff, Chap. 454
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.785 - Hearing before agency requesting setoff to determine validity of claim, when — appeal.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 28 Aug 1984
143.785. Hearing before agency requesting setoff to determine validity of claim, when — appeal. —
1. If the state agency receives written application for a hearing contesting the setoff or the claim upon which the setoff is based, which application raises a factual issue which has not previously been litigated, the state agency shall grant a hearing to the taxpayer on the issues raised by the application, according to the procedures established under the provisions of chapter 536. If the sum asserted as due and owing is not correct, an adjustment to the claimed sum shall be made.
2. The hearing required by subsection 1 of this section shall be in lieu of a hearing before the department of revenue, and the department shall not grant a hearing to determine the validity of the claimed sum or the propriety of the setoff.
3. If no factual issue has been raised by an application for a hearing contesting a setoff or the claim upon which the setoff is based, or the only issues raised have been previously litigated, the state agency may enter its order without there being an evidentiary hearing, and such order shall be a final decision entitled to judicial review as provided in sections 536.100 to 536.140.
4. Appeals from actions taken at the hearing allowed under this section shall be in accordance with the provisions of chapter 536.
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(L. 1982 H.B. 946 § 5, A.L. 1984 H.B. 1275)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.786 - Setoff finalization procedure — refund deemed granted, when — excess over setoff paid to taxpayer — interest on escrow account deposited.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jul 1993, see footnote
143.786. Setoff finalization procedure — refund deemed granted, when — excess over setoff paid to taxpayer — interest on escrow account deposited. —
1. Upon final determination of the amount of the debt due and owing by means provided by section 143.785 or by the taxpayer's default through failure to comply with section 143.784 mandating timely request for review, the state agency shall credit the debtor's account, and shall notify the debtor and the state treasurer in writing of the finalization of the setoff. Such notice shall include a final accounting of the refund which was set off, including the amount of the refund to which the debtor was entitled prior to setoff, the amount of the debt due and owing, the amount of the refund in excess of the debt which has been returned to the debtor by the department pursuant to section 143.784, and the amount of the setoff pursuant to section 143.784 in excess of the debt determined to be due and owing at a hearing held pursuant to section 143.785, if such a hearing was held. At such time, the state agency shall refund to the debtor the amount of the claimed debt originally certified and set off by the department in excess of the amount of debt finally found to be due and owing, including interest thereon as provided in section 143.781, and the state agency shall transfer the remaining balance to the appropriate fund or funds. All interest accumulated in the escrow account in excess of the maximum amount that could be required for debtor refunds shall be transferred monthly to the general revenue fund.
2. When the setoff authorized by sections 143.782 to 143.788 is exercised, the refund against which such setoff is applied shall be deemed granted.
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(L. 1982 H.B. 946 §§ 6, 10, A.L. 1984 H.B. 1275, A.L. 1993 H.B. 874)
Effective 7-1-93
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.787 - Director's duties, forms — rules and regulations, procedure.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 28 Aug 1995
143.787. Director's duties, forms — rules and regulations, procedure. —
The director of revenue may prescribe the form and contents of any forms or other documents required by sections 143.782 to 143.788. The director of revenue shall have the authority to promulgate rules pursuant to this section and chapter 536 in order to carry out the provisions of sections 143.782 to 143.788. No rule or portion of a rule promulgated under the authority of sections 143.782 to 143.788 shall become effective unless it has been promulgated pursuant to the provisions of section 536.024.
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(L. 1982 H.B. 946 § 8, A.L. 1993 S.B. 52, A.L. 1995 S.B. 3)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.788 - Confidential information, disclosure by department, when, exception — limitation on use, violation, penalties.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 16 Mar 1982, see footnote
143.788. Confidential information, disclosure by department, when, exception — limitation on use, violation, penalties. —
1. The provisions of section 32.057 and any other confidentiality statute of this state to the contrary notwithstanding, the department may provide any state agency submitting a claim for setoff and collection under sections 143.782 to 143.788 all information necessary to accomplish and carry out the provisions of sections 143.782 to 143.788, but shall not provide any state agency with any information whose disclosure is prohibited by Section 6103(d) of the Internal Revenue Code.
2. The information obtained by a state agency from the department of revenue in accordance with the provisions of sections 143.782 to 143.788 shall retain its confidentiality and shall only be used by another state agency in the pursuit of its debt collection duties and practices; and any employee or prior employee of any state agency who unlawfully discloses any such information for any other purpose, except as otherwise specifically authorized by law, shall be subject to the same penalties specified by section 32.057 for unauthorized disclosure of confidential information by an agent or employee of the department of revenue.
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(L. 1982 H.B. 946 § 9)
Effective 3-16-82
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.791 - Abatements.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jan 1973, see footnote
143.791. Abatements. —
The director of revenue is authorized to abate the unpaid portion of the assessment of any tax or any liability in respect thereof, which
(1) Is excessive in amount, or
(2) Is assessed after the expiration of the period of limitations properly applicable thereto, or
(3) Is erroneously or illegally assessed.
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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 143.821 - Refund claim.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 28 Aug 1988
143.821. Refund claim. —
Every claim for refund shall be filed with the director of revenue in writing and shall state the specific grounds upon which it is founded. A taxpayer which has made a deposit under subsection 2 of section 143.631 and has received a determination of the director of revenue pursuant to section 143.641 shall be deemed for purposes of this chapter to have filed a claim for refund of an amount not greater than the deposit, on such grounds as were set forth in the taxpayer's protest filed under subsection 1 of section 143.631.
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(L. 1972 S.B. 549, A.L. 1978 S.B. 661, A.L. 1988 H.B. 1335)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.831 - Notice of director's action.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jan 1984, see footnote
143.831. Notice of director's action. —
The director of revenue shall mail notice of his action on the claim for refund within one hundred twenty days of the mailing of such claim. The action denying a claim for refund is final upon the expiration of sixty days from the date when he mails notice of his action to the taxpayer, except only for such amounts as to which the taxpayer has filed a protest with the director of revenue.
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(L. 1972 S.B. 549, A.L. 1978 S.B. 661, A.L. 1983 1st Ex. Sess. H.B. 10)
Effective 1-1-84
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.841 - Protest of denied claim.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 28 Aug 1988
143.841. Protest of denied claim. —
1. Within sixty days after denial of the claim, the taxpayer may file with the director of revenue a written protest against such denial setting forth the grounds on which the protest is based. If a protest is filed, the director of revenue shall reconsider the denial.
2. Within ninety days after the filing of a protest, notice of the director of revenue's determination shall be mailed to the taxpayer by certified or registered mail and such notice shall set forth briefly the director of revenue's findings of fact and the basis of decision in each case decided in whole or in part adversely to the taxpayer.
3. The action of the director of revenue on the taxpayer's protest is final upon the expiration of thirty days from the date when he mails notice of his action to the taxpayer unless within this period the taxpayer seeks review of the director of revenue's determination by the administrative hearing commission.
4. The administrative hearing commission shall hold all hearings under this section in the county in which the taxpayer resides, or if a corporation, in the county of its principal place of business in this state.
5. A taxpayer which has made a deposit with the director of revenue under subsection 2 of section 143.631, in lieu of seeking review by the administrative hearing commission of a determination by the director of revenue under section 143.641 or subsection 2 of section 143.841, may, within the time permitted for filing an action in the administrative hearing commission seeking review of such action of the director of revenue, bring an action against the director of revenue by filing a petition for recovery of an overpayment in the circuit court of Cole County. Trial of the action in the circuit court shall be in the manner prescribed for nonjury civil proceedings, and, after determination of the issues, the court shall make such orders as may be just and equitable to refund to the taxpayer all or any part of the taxes paid for the tax periods at issue, with interest as prescribed in section 143.811. The director of revenue may be represented by legal counsel from the department of revenue in such proceedings. Either party to the proceedings may appeal the determination of the circuit court.
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(L. 1972 S.B. 549, A.L. 1978 S.B. 661, A.L. 1983 1st Ex. Sess. H.B. 10, A.L. 1988 H.B. 1335)