Section 143.811 – Interest on overpayment.
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 […]
Section 143.821 – Refund claim.
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 […]
Section 143.831 – Notice of director’s action.
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 […]
Section 143.841 – Protest of denied claim.
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 […]
Section 143.851 – Timely mailing.
Effective – 01 Jan 1973 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 date, delivered by United […]
Section 143.861 – Collection procedures.
Effective – 01 Jan 1973 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 of revenue shall, […]
Section 143.788 – Confidential information, disclosure by department, when, exception — limitation on use, violation, penalties.
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 […]
Section 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.
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 […]
Section 143.791 – Abatements.
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 […]
Section 143.801 – Limitations on credit or refund.
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 […]