GroundRules
Browse Missouri
Read the original sections, or search by topic.
- Mo. Rev. Stat. § 143.531 · Time for filing declaration of estimated tax.
- Mo. Rev. Stat. § 143.541 · Payments of estimated tax.
- Mo. Rev. Stat. § 143.551 · Extension of time for filing and payment.
- Mo. Rev. Stat. § 143.561 · Signing of returns and other documents.
- Mo. Rev. Stat. § 143.571 · Requirements — returns, notices, records, and statements.
- Mo. Rev. Stat. § 143.581 · Partnership returns.
- Mo. Rev. Stat. § 143.591 · Information returns.
- Mo. Rev. Stat. § 143.601 · Report of change in federal taxable income.
- Mo. Rev. Stat. § 143.611 · Examination of return.
- Mo. Rev. Stat. § 143.621 · Assessment final if no protest.
- Mo. Rev. Stat. § 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.
- Mo. Rev. Stat. § 143.641 · Notice of determination after protest.
- Mo. Rev. Stat. § 143.651 · Action of director of revenue final — review.
- Mo. Rev. Stat. § 143.661 · Burden of proof on taxpayer, exceptions.
- Mo. Rev. Stat. § 143.671 · Evidence of related federal determination admissible, when.
- Mo. Rev. Stat. § 143.681 · Mathematical error.
- Mo. Rev. Stat. § 143.691 · Waiver of restriction.
- Mo. Rev. Stat. § 143.701 · Assessment of tax.
- Mo. Rev. Stat. § 143.711 · Limitations on assessment.
- Mo. Rev. Stat. § 143.721 · Recovery of erroneous refund.
- Mo. Rev. Stat. § 143.731 · Interest on underpayments.
- Mo. Rev. Stat. § 143.732 · Penalties for delayed payments or underpayments of individual tax liability not assessed for tax year 2018, when, interest — rulemaking — sunset provision.
- Mo. Rev. Stat. § 143.741 · Failure to file tax returns.
- Mo. Rev. Stat. § 143.751 · Failure to pay tax.
- Mo. Rev. Stat. § 143.761 · Failure to pay estimated income tax.
- Mo. Rev. Stat. § 143.771 · Additions treated as tax.
- Mo. Rev. Stat. § 143.773 · Penalty for filing incomplete or misleading return — procedure.
- Mo. Rev. Stat. § 143.781 · Authority to make credits or refunds — authority to make setoffs for debts owed to state agencies.
- Mo. Rev. Stat. § 143.782 · Definitions.
- Mo. Rev. Stat. § 143.783 · Debt requirement, exception — revenue department's priority — setoff in addition to other remedies.
- Mo. Rev. Stat. § 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.
- Mo. Rev. Stat. § 143.785 · Hearing before agency requesting setoff to determine validity of claim, when — appeal.
- Mo. Rev. Stat. § 143.786 · Setoff finalization procedure — refund deemed granted, when — excess over setoff paid to taxpayer — interest on escrow account deposited.
- Mo. Rev. Stat. § 143.787 · Director's duties, forms — rules and regulations, procedure.
- Mo. Rev. Stat. § 143.788 · Confidential information, disclosure by department, when, exception — limitation on use, violation, penalties.
- Mo. Rev. Stat. § 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.
- Mo. Rev. Stat. § 143.791 · Abatements.
- Mo. Rev. Stat. § 143.801 · Limitations on credit or refund.
- Mo. Rev. Stat. § 143.811 · Interest on overpayment.
- Mo. Rev. Stat. § 143.821 · Refund claim.
- Mo. Rev. Stat. § 143.831 · Notice of director's action.
- Mo. Rev. Stat. § 143.841 · Protest of denied claim.
- Mo. Rev. Stat. § 143.851 · Timely mailing.
- Mo. Rev. Stat. § 143.861 · Collection procedures.
- Mo. Rev. Stat. § 143.871 · Income tax claim of other states.
- Mo. Rev. Stat. § 143.881 · Transferees.
- Mo. Rev. Stat. § 143.891 · Jeopardy assessments.
- Mo. Rev. Stat. § 143.901 · Bankruptcy or receivership, claims for deficiency.
- Mo. Rev. Stat. § 143.902 · Liens on property, notice to taxpayer, duration — effect — improperly filed liens, notice to director, contents — release of lien, procedure — fees — duties of director.
- Mo. Rev. Stat. § 143.903 · Unexpected court or administrative hearing decision shall apply only after most recently ended tax period imposed by chapters 143 and 144 — unexpected, defined.
- Mo. Rev. Stat. § 143.911 · Attempt to evade or defeat tax, penalty.
- Mo. Rev. Stat. § 143.921 · Failure to collect or pay over tax, penalty.
- Mo. Rev. Stat. § 143.931 · Failure to file return, supply information, pay tax, penalty.
- Mo. Rev. Stat. § 143.941 · False statements, penalty.
- Mo. Rev. Stat. § 143.946 · Prior conviction, effect of.
- Mo. Rev. Stat. § 143.951 · Limitations.
- Mo. Rev. Stat. § 143.961 · Rules and regulations.
- Mo. Rev. Stat. § 143.971 · Returns and forms.
- Mo. Rev. Stat. § 143.980 · Citation of law — definitions — preparer tax identification number required, when, penalties — director may commence suit, injunctive relief.
- Mo. Rev. Stat. § 143.986 · Closing agreements.
- Mo. Rev. Stat. § 143.991 · Armed Forces relief provision — Christopher J. Bosche memorial act.
- Mo. Rev. Stat. § 143.996 · Prohibition of legislator representation.
- Mo. Rev. Stat. § 143.997 · Income excluded by statute or rule held invalid by supreme court, no deficiency to be charged.
- Mo. Rev. Stat. § 143.998 · Tax return to contain number assigned by director to school district.
- Mo. Rev. Stat. § 143.999 · Exclusion of employer contributions to individual medical accounts — requirements for eligibility of exclusion — rules, procedure.
- Mo. Rev. Stat. § 143.1000 · Funding — income tax refund, designating authorized amount, when — contributions.
- Mo. Rev. Stat. § 143.1001 · Taxpayers, individuals or corporations may designate tax refund as contribution to veterans' trust fund — amount — procedure — director of revenue's duties — collection costs allowed — list of contributors — confidentiality, violation, penalty — exception.
- Mo. Rev. Stat. § 143.1002 · Tax refund credited to home delivered meals trust fund — contributions accepted — director of revenue to transfer contributions, trust fund created — state treasurer to administer fund.
- Mo. Rev. Stat. § 143.1003 · Tax refund may be credited to National Guard trust fund — director's duties — penalty for release of information.
- Mo. Rev. Stat. § 143.1004 · Tax refund may be designated to the Missouri military family relief fund.
- Mo. Rev. Stat. § 143.1005 · Income tax refunds, designation of a portion of to certain charitable organizations — transfer of contributions, procedure.
- Mo. Rev. Stat. § 143.1006 · Childhood lead testing fund — refund donation designation.
- Mo. Rev. Stat. § 143.1008 · After-school retreat reading and assessment grant program fund, tax refund contribution may be designated — director's duties — sunset provision.
- Mo. Rev. Stat. § 143.1009 · Breast cancer awareness trust fund, designation of tax refund permitted — director's duties — sunset provision.
- Mo. Rev. Stat. § 143.1013 · American Red Cross trust fund, refund donation to — fund created — director's duties — sunset provision.
- Mo. Rev. Stat. § 143.1014 · Puppy protection trust fund, refund donation to — fund created, use of moneys — director's duties — sunset provision.
- Mo. Rev. Stat. § 143.1015 · Foster care and adoptive parents recruitment and retention fund, refund donation to — director's duties.
- Mo. Rev. Stat. § 143.1016 · Organ Donor Program fund, designation of refund permitted — director's duties.
- Mo. Rev. Stat. § 143.1017 · Developmental disabilities waiting list equity trust fund, refund donation to — fund created — director's duties — sunset provision.
- Mo. Rev. Stat. § 143.1020 · Designation of state tax refund to general revenue — transfer of contributions.
- Mo. Rev. Stat. § 143.1025 · Workers memorial fund, tax refund contribution may be designated — director's duties.
- Mo. Rev. Stat. § 143.1026 · Sahara's law — pediatric cancer research donation — fund created — sunset provision.
- Mo. Rev. Stat. § 143.1027 · Missouri National Guard Foundation Fund, tax refund contribution may be designated — fund created — director's duties.
- Mo. Rev. Stat. § 143.1028 · Kansas City Regional Law Enforcement Memorial Foundation Fund tax refund designation.
- Mo. Rev. Stat. § 143.1029 · Soldiers Memorial Military Museum in St. Louis Fund tax refund designation.
- Mo. Rev. Stat. § 143.1032 · Missouri medal of honor fund tax refund designation.
- Mo. Rev. Stat. § 143.1100 · Bring jobs home act — definitions — income tax deduction allowed, amount — restrictions — rulemaking authority — sunset.
- Mo. Rev. Stat. § 143.1150 · First-time home buyer tax deduction — definitions — deduction amount — rulemaking authority — sunset provision.
- Mo. Rev. Stat. § 143.1160 · Long-term dignity savings account tax deduction — definitions — deduction amount — rulemaking authority — sunset provision.
- Mo. Rev. Stat. § 143.1170 · Foster parent tax deduction — definitions — amount — procedure — rulemaking authority.
- Mo. Rev. Stat. § 143.2100 · Definitions — report, contents — rulemaking authority.
- Mo. Rev. Stat. § 143.2105 · Definitions — income tax deduction for port cargo volume increase, calculation — claiming procedure.
- Mo. Rev. Stat. § 143.2110 · Income tax deduction for cargo — amount, claiming procedure.
- Mo. Rev. Stat. § 143.2115 · Definitions — income tax deduction for increased qualified trade activities or capital investment for trade activities — amount, claiming procedure, exclusions — aggregation of claims — recapture — guidelines.
- Mo. Rev. Stat. § 144.008 · Nonseverability clause.
- Mo. Rev. Stat. § 144.010 · Definitions.
- Mo. Rev. Stat. § 144.011 · Sale at retail not to include certain transfers — assumption of liability, effect of.
- Mo. Rev. Stat. § 144.012 · Sales of tangible property to vending machine owners or operators deemed a sale at retail subject to certain sales tax, exceptions.
- Mo. Rev. Stat. § 144.013 · Tax imposed in accordance with federal Mobile Telecommunications Sourcing Act.
- Mo. Rev. Stat. § 144.014 · Food, retail sales of, rate of tax, revenue deposited in school district trust fund — definition of food.