Title X, TAXATION AND REVENUE

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, add…

143.631. Protest by taxpayer, effect of — request for informal hearing — payment under protest, written statement required, content — receipt of deposit, duties of director — request for return of deposit, when, effect. — 1. Within sixty days (one hundred fifty days if the taxpay…

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…

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 revie…

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 direct…

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. ­­-------- (L. 1972 S.…

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…

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 noti…

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 re…

143.711. Limitations on assessment. — 1. Except as otherwise provided in this section and section 143.721, a notice of deficiency shall be mailed to the taxpayer within three years after the return was filed. No deficiency shall be assessed or collected with respect to the year f…

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 a…

143.731. Interest on underpayments. — 1. If any amount of tax imposed by sections 143.011 to 143.996, including tax withheld by an employer, is not paid on or before the last date prescribed for payment, interest on such amount at the rate determined by section 32.065 shall be pa…

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 ch…

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 caus…

143.751. Failure to pay tax. — 1. If any part of a deficiency is due to negligence or intentional disregard of rules and regulations (but without intent to defraud) there shall be added to the tax an amount equal to five percent of the deficiency. The director shall apprise the t…

143.761. Failure to pay estimated income tax. — 1. In the case of any underpayment of estimated tax by an individual or a corporation, except as provided in subsection 4 of this section, there shall be added to the tax for the taxable year an amount determined at the rate determi…

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 t…

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)…

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 r…

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…

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…

143.784. Debt owed to state agency, setoff procedure — contesting setoff, taxpayer's rights, how waived — joint returns only one taxpayer liable for setoff, procedure — deposit of funds — reciprocal agreements with other state. — 1. Within the time frame specified by the departme…

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 ha…

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 defau…

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 pursua…

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 …

143.790. Unpaid health care services to hospitals or health care providers, claim may be made on debtor's tax refund — remainder to be debt of department of health and senior services. — 1. Any hospital or health care provider who has provided health care services to an individua…

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 th…

143.801. Limitations on credit or refund. — 1. A claim for credit or refund of an overpayment of any tax imposed by sections 143.011 to 143.996 shall be filed by the taxpayer within three years from the time the return was filed or two years from the time the tax was paid, whiche…

143.811. Interest on overpayment. — 1. Under regulations prescribed by the director of revenue, interest shall be allowed and paid at the rate determined by section 32.068 on any overpayment in respect of the tax imposed by sections 143.011 to 143.996; except that, where the over…

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 …

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…

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 sha…

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 dat…

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…

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 colle…

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 provi…

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, togethe…

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. 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. 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. 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. 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. 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. 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. 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…