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 […]
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 […]
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 […]
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. […]
