Title X — TAXATION AND REVENUE
21 chapters · 1,304 sections in this title.
§ 143.901 RSMo Bankruptcy or receivership, claims for deficiency
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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…
§ 143.902 RSMo Liens on property, notice to taxpayer, duration — effect — improperly filed
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143.902. Liens on property, notice to taxpayer, duration — effect — improperly filed liens, notice to director, contents — release of lien, procedure — fees — duties of director. — 1. In any case in which any assessment of tax, interest, additions to tax or penalty imposed under …
§ 143.903 RSMo Unexpected court or administrative hearing decision shall apply only after
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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 co…
§ 143.911 RSMo Attempt to evade or defeat tax, penalty
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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 fine…
§ 143.921 RSMo Failure to collect or pay over tax, penalty
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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 accoun…
§ 143.931 RSMo Failure to file return, supply information, pay tax, penalty
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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 infor…
§ 143.941 RSMo False statements, penalty
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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 corre…
§ 143.946 RSMo Prior conviction, effect of
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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 sec…
§ 143.951 RSMo Limitations
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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…
§ 143.961 RSMo Rules and regulations
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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 e…
§ 143.971 RSMo Returns and forms
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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…
§ 143.980 RSMo Citation of law — definitions — preparer tax identification number
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143.980. Citation of law — definitions — preparer tax identification number required, when, penalties — director may commence suit, injunctive relief. — 1. This section shall be known as the "Taxpayer Protection Act". 2. For purposes of this section, the following terms shall mea…
§ 143.986 RSMo Closing agreements
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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 pe…
§ 143.991 RSMo Armed Forces relief provision — Christopher J. Bosche memorial act
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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 hundre…
§ 143.996 RSMo Prohibition of legislator representation
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143.996. Prohibition of legislator representation. — No member of the general assembly shall represent a client for a fee in negotiations or discussions with the department of revenue for an adjustment or revision of the client's alleged or actual tax liability. -------- (L. 19…
§ 143.997 RSMo Income excluded by statute or rule held invalid by supreme court, no
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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 …
§ 143.998 RSMo Tax return to contain number assigned by director to school district
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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 w…
§ 143.999 RSMo Exclusion of employer contributions to individual medical accounts —
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143.999. Exclusion of employer contributions to individual medical accounts — requirements for eligibility of exclusion — rules, procedure. — 1. Employer contributions to an individual medical account which are used to pay for health care expenses of the employee in accordance wi…