Section 143.671 – Evidence of related federal determination admissible, when.
Effective – 28 Aug 1978 143.671. Evidence of related federal determination admissible, when. — Evidence of a federal determination relating to issues raised in a proceeding under section 143.631 shall be admissible, under rules established by the administrative hearing commission. ——– (L. 1972 S.B. 549, A.L. 1978 S.B. 661)
Section 143.681 – Mathematical error.
Effective – 01 Jan 1973 143.681. Mathematical error. — In the event that the amount of tax is understated on the taxpayer’s return due to a mathematical error, the director of revenue shall notify the taxpayer that an amount of tax in excess of that shown on the return is due and has been assessed. […]
Section 143.691 – Waiver of restriction.
Effective – 01 Jan 1973 143.691. Waiver of restriction. — The taxpayer at any time, whether or not a notice of deficiency has been issued, shall have the right to waive the restrictions on assessment and collection of the whole or any part of the deficiency. This waiver may only be made by a signed […]
Section 143.701 – Assessment of tax.
Effective – 28 Aug 1978 143.701. Assessment of tax. — 1. The amount of tax which is shown to be due on the return (including revisions for mathematical errors) shall be deemed to be assessed on the date of filing of the return including any amended returns showing an increase of tax. In the case […]
Section 143.711 – Limitations on assessment.
Effective – 01 Jan 1973 143.711. Limitations on assessment. — 1. Except as otherwise provided in this section and section 143.721, a notice of deficiency shall be mailed to the taxpayer within three years after the return was filed. No deficiency shall be assessed or collected with respect to the year for which the return […]
Section 143.721 – Recovery of erroneous refund.
Effective – 01 Jan 1973 143.721. Recovery of erroneous refund. — An erroneous refund shall be considered an underpayment of tax on the date made, and an assessment of a deficiency arising out of an erroneous refund may be made at any time within two years from the making of the refund, except that the […]
Section 143.731 – Interest on underpayments.
Effective – 28 Aug 1988 143.731. Interest on underpayments. — 1. If any amount of tax imposed by sections 143.011 to 143.996, including tax withheld by an employer, is not paid on or before the last date prescribed for payment, interest on such amount at the rate determined by section 32.065 shall be paid for […]
Section 143.732 – Penalties for delayed payments or underpayments of individual tax liability not assessed for tax year 2018, when, interest — rulemaking — sunset provision.
Effective – 11 Jul 2019 143.732. Penalties for delayed payments or underpayments of individual tax liability not assessed for tax year 2018, when, interest — rulemaking — sunset provision. — 1. Notwithstanding any provision of law to the contrary, no taxpayer who has an individual tax liability under chapter 143 for the tax year beginning […]
Section 143.741 – Failure to file tax returns.
Effective – 01 Jan 1973 143.741. Failure to file tax returns. — 1. In case of failure to file any return required under sections 143.011 to 143.996 on the date prescribed therefor (determined with regard to any extension of time for filing), unless it is shown that such failure is due to reasonable cause and […]
Section 143.751 – Failure to pay tax.
Effective – 28 Aug 1998 143.751. Failure to pay tax. — 1. If any part of a deficiency is due to negligence or intentional disregard of rules and regulations (but without intent to defraud) there shall be added to the tax an amount equal to five percent of the deficiency. The director shall apprise the […]