Section 143.998 – Tax return to contain number assigned by director to school district.
Effective – 28 Aug 1977 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 which the person […]
Section 143.946 – Prior conviction, effect of.
Effective – 28 Aug 1974 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 sections, and is convicted, he shall […]
Section 143.951 – Limitations.
Effective – 01 Jan 1973 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 done by a […]
Section 143.961 – Rules and regulations.
Effective – 01 Jan 1973 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 enforce the […]
Section 143.971 – Returns and forms.
Effective – 01 Jan 1973 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 return, or […]
Section 143.980 – Citation of law — definitions — preparer tax identification number required, when, penalties — director may commence suit, injunctive relief.
Effective – 28 Aug 2019 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 mean: (1) “Department”, the Missouri department of […]
Section 143.986 – Closing agreements.
Effective – 01 Jan 1973 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 period. 2. […]
Section 143.991 – Armed Forces relief provision — Christopher J. Bosche memorial act.
Effective – 28 Aug 2020, 2 histories 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 hundred eighty […]
Section 143.996 – Prohibition of legislator representation.
Effective – 01 Jan 1973 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. 1972 S.B. 549) Effective 1-1-73
Section 143.997 – Income excluded by statute or rule held invalid by supreme court, no deficiency to be charged.
Effective – 12 Jun 1990 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 this chapter and […]