Section 136.362 – Advisory opinion to director, tax liability — taxpayer may obtain.
Effective – 28 Aug 1992 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 counsel, but such informal advisory opinion […]
Section 136.365 – Appeal, taxpayer’s right to, notice to be given, when.
Effective – 28 Aug 1998 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 notification shall accompany each notice […]
Section 136.370 – Employee error, cause of late return — no penalty to taxpayer, when.
Effective – 28 Aug 1998 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 a court of law that […]
Section 136.375 – Fair and consistent application of Missouri tax laws.
Effective – 28 Aug 2015 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)
Section 136.380 – Identification number of department employee provided to taxpayer, when.
Effective – 28 Aug 2015 136.380. Identification number of department employee provided to taxpayer, when. — Any employee of the department of revenue which communicates with an individual taxpayer either in writing or by telephone shall provide the taxpayer with an identifying number associated with the employee. The director may develop the identifying procedure by […]
Section 136.400 – Excess revenue, certification.
Effective – 28 Aug 1996 136.400. Excess revenue, certification. — The excess revenue to be refunded shall include all revenue in excess of the limit established in Article X, Section 18, Paragraph (a) of the Missouri Constitution collected during a fiscal year. The office of administration shall certify the amount of excess revenue to be […]
Section 136.405 – Annual return defined — the filing of amended return after certain date not to be included.
Effective – 28 Aug 1996 136.405. Annual return defined — the filing of amended return after certain date not to be included. — The phrase “annual returns filed following the close of such fiscal year”, as used in Article X, Section 18, shall mean the last timely income tax returns which are filed and paid […]
Section 136.450 – Study commission established, members, vacancies, meetings — duties and authority of commission — interim reports — termination date.
Effective – 28 Aug 2015 136.450. Study commission established, members, vacancies, meetings — duties and authority of commission — interim reports — termination date. — 1. There is hereby established the “Study Commission on State Tax Policy” which shall be composed of the following members: (1) The members of the joint committee on tax policy […]
Section 136.315 – Litigation expenses may be allowed in certain tax cases, when, definitions, procedure — award may be denied or reduced.
Effective – 01 Jan 1984 136.315. Litigation expenses may be allowed in certain tax cases, when, definitions, procedure — award may be denied or reduced. — 1. As used in this section the following terms shall mean: (1) “Party”, a natural person or sole proprietorship with a Missouri adjusted gross income of less than seventy-five […]
Section 136.350 – Citation of law.
Effective – 28 Aug 1992 136.350. Citation of law. — Sections 136.350 to 136.380 shall be known as the “Missouri Taxpayer’s Bill of Rights”. ——– (L. 1992 S.B. 716)