Section 143.941 – False statements, penalty.
Effective – 28 Aug 1974 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 correct as to every […]
Section 143.871 – Income tax claim of other states.
Effective – 01 Jan 1973 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 collection […]
Section 143.881 – Transferees.
Effective – 01 Jan 1973 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 provisions […]
Section 143.891 – Jeopardy assessments.
Effective – 28 Aug 1978 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 […]
Section 143.901 – Bankruptcy or receivership, claims for deficiency.
Effective – 28 Aug 1978 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 territory or of the District […]
Section 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.
Effective – 28 Aug 1992 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 sections 143.005 […]
Section 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.
Effective – 01 Oct 1990 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 competent jurisdiction or the administrative […]
Section 143.911 – Attempt to evade or defeat tax, penalty.
Effective – 28 Aug 1974 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 fined not more […]
Section 143.921 – Failure to collect or pay over tax, penalty.
Effective – 28 Aug 1974 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 account for and pay over […]
Section 143.931 – Failure to file return, supply information, pay tax, penalty.
Effective – 28 Aug 1974 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 information, who willfully […]