Effective – 01 Jul 1993 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 […]
Effective – 28 Aug 2014, 2 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 […]
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 […]
Effective – 28 Aug 1994 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 department, a state agency seeking to […]
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, […]
Effective – 01 Jul 1993 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 […]
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 […]
Effective – 16 Mar 1982 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 […]
Effective – 28 Aug 2014, 2 histories 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 individual […]
Effective – 01 Jan 1973 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 […]
Effective – 28 Aug 2015 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 […]
Effective – 01 Jul 2019, 5 histories 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 overpayment resulted from […]
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 […]
Effective – 01 Jan 1984 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 […]
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 […]
