™Your Policy Risk Impact Agent
21 chapters · 1,305 sections in this title.
§ 136.362 RSMo Advisory opinion to director, tax liability — taxpayer may obtain
0.4K chars
136.362. Advisory opinion to director, tax liability — taxpayer may obtain. — When determining the tax liability of a taxpayer, the department of revenue shall be permitted to issue, follow or seek an informal advisory opinion from the attorney general or the department's legal c…
§ 136.365 RSMo Appeal, taxpayer's right to, notice to be given, when
0.5K chars
136.365. Appeal, taxpayer's right to, notice to be given, when. — Subject to chapter 143 and chapter 144, the director shall inform all taxpayers against whom an assessment of additional tax, interest or penalty has been issued of the taxpayer's right to appeal. Such written noti…
§ 136.370 RSMo Employee error, cause of late return — no penalty to taxpayer, when
0.7K chars
136.370. Employee error, cause of late return — no penalty to taxpayer, when. — Pursuant to chapter 143 and chapter 144, the director shall waive any interest or penalty assessed against any taxpayer when it is determined by the director, the administrative hearing commission, or…
§ 136.375 RSMo Fair and consistent application of Missouri tax laws
0.2K chars
136.375. Fair and consistent application of Missouri tax laws. — Missouri taxpayers shall have the right to fair and consistent application of Missouri tax laws by the department of revenue. -------- (L. 2015 H.B. 384)