Effective – 01 Jan 1973 143.611. Examination of return. — 1. As soon as practical after the return is filed, the director of revenue shall examine it to determine the correct amount of tax. If the director of revenue finds that the amount of tax shown on the return is less than the correct amount, […]
Effective – 01 Jan 1984 143.621. Assessment final if no protest. — Sixty days after the date on which it was mailed (one hundred fifty days if the taxpayer is outside the United States), a notice of deficiency shall constitute a final assessment of the amount of tax specified together with interest, additions to tax, […]
Effective – 28 Aug 1996 143.631. Protest by taxpayer, effect of — request for informal hearing — payment under protest, written statement required, content — receipt of deposit, duties of director — request for return of deposit, when, effect. — 1. Within sixty days (one hundred fifty days if the taxpayer is outside the United […]
Effective – 01 Jan 1973 143.641. Notice of determination after protest. — Notice of the director of revenue’s determination shall be mailed to the taxpayer by certified or registered mail and such notice shall set forth briefly the director of revenue’s findings of fact and the basis of decision in each case decided in whole […]
Effective – 28 Aug 1978 143.651. Action of director of revenue final — review. — The action of the director of revenue on the taxpayer’s protest is final upon the expiration of thirty days from the date when he mails notice of his action to the taxpayer unless within this period the taxpayer seeks review […]
Effective – 28 Aug 1978 143.661. Burden of proof on taxpayer, exceptions. — In any proceeding before the director of revenue or on appeal under sections 143.011 to 143.996 the burden of proof shall be on the taxpayer except for the following issues, as to which the burden of proof shall be on the director […]
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)
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. […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
