Section 143.786 – Setoff finalization procedure — refund deemed granted, when — excess over setoff paid to taxpayer — interest on escrow account deposited.
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 […]
Section 143.787 – Director’s duties, forms — rules and regulations, procedure.
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 […]
Section 143.761 – Failure to pay estimated income tax.
Effective – 01 Jan 1989 143.761. Failure to pay estimated income tax. — 1. In the case of any underpayment of estimated tax by an individual or a corporation, except as provided in subsection 4 of this section, there shall be added to the tax for the taxable year an amount determined at the rate […]
Section 143.771 – Additions treated as tax.
Effective – 01 Jan 1973 143.771. Additions treated as tax. — The additions to tax and penalties provided by sections 143.011 to 143.996 shall be paid upon notice and demand and shall be assessed, collected, and paid in the same manner as taxes and any reference in sections 143.011 to 143.996 to income tax or […]
Section 143.773 – Penalty for filing incomplete or misleading return — procedure.
Effective – 28 Aug 1984 143.773. Penalty for filing incomplete or misleading return — procedure. — 1. A penalty of not more than five hundred dollars shall be imposed on any individual who files what purports to be an income tax return of the tax imposed under sections 143.011 to 143.996, but which: (1) Does […]
Section 143.781 – Authority to make credits or refunds — authority to make setoffs for debts owed to state agencies.
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 […]
Section 143.782 – Definitions.
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 […]
Section 143.783 – Debt requirement, exception — revenue department’s priority — setoff in addition to other remedies.
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 […]
Section 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.
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 […]
Section 143.785 – Hearing before agency requesting setoff to determine validity of claim, when — appeal.
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, […]