Effective - 28 Aug 2004
143.241. Employer's and corporate officer's liability for withheld taxes — sale of business, liabilities. — 1. Every employer required to deduct and withhold tax under sections 143.011 to 143.996 is hereby made liable for such tax. For purposes of assessment and collection, any amount required to be withheld and paid over to the director of revenue, and any penalties, interest, and additions to tax with respect thereto, shall be considered the tax of the employer. Any amount of tax actually deducted and withheld under sections 143.011 to 143.996 shall be a special fund in trust for the director of revenue. No employee shall have any right of action against his employer in respect to any money deducted and withheld from his wages and paid over to the director of revenue in compliance or in good faith compliance with sections 143.011 to 143.996.
2. Any officer, director, or statutory trustee of any corporation, including administratively dissolved corporations, or foreign corporations that have had their certificate of authority revoked, subject to the provisions of sections 143.191 to 143.265, who has the direct control, supervision or responsibility for filing returns and making payment of the amount of tax imposed in accordance with sections 143.191 to 143.265, and who fails to file or pay such return with the director of revenue shall be personally assessed for such amounts, including interest, additions to tax and penalties thereon. This assessment shall be imposed only in the event that the assessment on the corporation is final, and such corporation fails to pay such amounts to the director of revenue. Notice shall be given of the director of revenue's intent to make the assessment against such officers, directors, statutory trustees or employees. The personal liability of such officers, directors, statutory trustees or employees as provided in this section shall survive the administrative dissolution of the corporation or, if a foreign corporation, the revocation of the corporation's certificate of authority.
3. If any employer required to withhold and remit tax under sections 143.191 to 143.265 or his successors shall sell all or substantially all of his or their business or shall quit the business, such employer or successor shall file a final return within fifteen days after the date of selling or quitting business.
4. If any employer required to withhold and remit tax under sections 143.191 to 143.265 or his successors shall contract to sell all or substantially all of his or their business, the seller shall request from the director of revenue a statement or certificate as provided in subsection 6 of this section. The seller shall present such statement or certificate to the purchaser prior to consummation of the sale and secure the purchaser's signature thereon as validation of receipt. Failure to comply with this provision shall result in the seller being liable for an additional penalty equal to twenty-five percent of the seller's delinquency at the time of the sale. The provisions of this section to the contrary notwithstanding, this additional penalty shall be the sole liability of the seller and shall not be a liability of the purchaser.
5. Except as provided in subsections 6, 7, and 8 of this section, all successors, if any, shall be required to withhold an amount of the purchase money sufficient to cover the taxes, interest, additions to tax or penalties due and unpaid until such time as the former owner or predecessor, whether immediate or not, shall produce a receipt from the director of revenue showing that the taxes have been paid, or a certificate stating that no taxes are due. If the purchaser of a business shall fail to withhold the purchase money as required by this section and remit at the time of purchase all amounts so withheld to the director to pay all unpaid taxes, interest, additions to tax and penalties due from the former owner or predecessor, the purchaser shall be personally liable for the payment of the taxes, interest, additions to tax and penalties accrued and unpaid by the former owner of the business.
6. The director of revenue shall, notwithstanding the provisions of section 32.057, upon written request, furnish within fifteen days from the receipt of such a request by certified mail, return receipt requested, or such other methods as may be mutually agreed upon, to any owner, successor, secured creditor, purchaser, or in the case of a proposed purchaser, if joined in writing by the owner, a statement showing the amount of taxes, interest, additions to tax or penalties due and owing or a certificate showing that no taxes, interest, additions to tax or penalties are due under this chapter, including the date for the last payment for such taxes, interest, additions to tax or penalties as shown by the records of the director of revenue.
7. A secured creditor who shall enforce a lien against a business subject to the provisions of this chapter shall be entitled to obtain from the director of revenue a statement of employer withholding tax due and the status of the employer withholding tax payments from the director of revenue in accordance with subsection 6 of this section. If the director of revenue does not respond within fifteen days from the date of receipt of such request by the secured creditor seeking to enforce its lien, it shall be conclusively presumed that all such employer withholding tax has been paid as to the secured creditor or any successor of the secured creditor, whether such successor be immediate or not. Nothing in this section shall eliminate the liability of the owner of the business owing employer withholding tax from the liability to pay such employer withholding tax. Any purchaser who acquires the business as a result of an enforcement action by a creditor shall be exempt from the liability set forth in subsection 5 of this section, whether such purchaser be immediate or subsequent thereto.
8. Any such creditor who shall enforce a lien against a business subject to the provisions of this section shall be entitled to be paid the principal sums due, all accrued interest to the date of the payment, and the expenses of enforcing the lien of the secured creditor including attorney's fees. The balance, if any, shall be paid to the creditors having a priority interest thereto under the laws of the state of Missouri or the United States of America. Any balance then remaining, up to the amount of the tax, interest, additions to tax and penalties then due, shall be remitted to the director of revenue as provided by this section. Nothing in this section shall affect the priority of any lien filed by the director of revenue against the former owner or predecessor.
9. Mailing of notices or requests, by first class mail, postage prepaid, certified with return receipt requested, or such other methods as may be mutually agreed upon, shall be prima facie evidence that the party to whom it is addressed received the correspondence, notice or request.
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(L. 1972 S.B. 549, A.L. 1990 H.B. 960, A.L. 1991 H.B. 219, A.L. 1994 S.B. 477, et al., A.L. 2004 S.B. 1394)
Structure Missouri Revised Statutes
Title X - Taxation and Revenue
Section 143.005 - Sections 143.181 and 143.471 effective date.
Section 143.009 - Effective date.
Section 143.011 - Resident individuals — tax rates — rate reductions, when.
Section 143.021 - Tax determined by rates in section 143.011 — no tax on taxable income, when.
Section 143.031 - Combined return of husband and wife.
Section 143.051 - Part-year resident.
Section 143.061 - Fiduciaries.
Section 143.071 - Corporations — inapplicable to out-of-state businesses, when.
Section 143.081 - Credit for income tax paid to another state.
Section 143.091 - Meaning of terms.
Section 143.101 - Definitions.
Section 143.111 - Missouri taxable income.
Section 143.113 - Deduction for health insurance costs of self-employed individuals, rules.
Section 143.118 - Health care sharing ministry deduction — rulemaking authority.
Section 143.121 - Missouri adjusted gross income.
Section 143.125 - Social Security benefits income tax exemption — amount — rulemaking authority.
Section 143.131 - Missouri standard deduction, when used, amount.
Section 143.141 - Itemized deductions, when authorized, how computed.
Section 143.143 - Provisions of sections 143.131 and 143.141 effective, when.
Section 143.151 - Missouri personal exemptions.
Section 143.161 - Missouri dependency exemptions.
Section 143.171 - Federal income tax deduction, amount, corporate and individual taxpayers.
Section 143.174 - Tax deduction for compensation received as an active duty military member.
Section 143.175 - Military personnel, reserves and inactive duty training, deduction, amount.
Section 143.181 - Missouri nonresident adjusted gross income.
Section 143.201 - Information statement for employee.
Section 143.211 - Credit for tax withheld.
Section 143.221 - Employer's return and payment of tax withheld.
Section 143.251 - Employer's failure to withhold.
Section 143.261 - Compensation.
Section 143.265 - Retirement income, withholding authorized, when.
Section 143.271 - Period for computation of taxable income.
Section 143.281 - Methods of accounting.
Section 143.291 - Adjustments.
Section 143.301 - Transitional adjustments.
Section 143.311 - Missouri taxable income and tax.
Section 143.321 - Exempt associations, trusts, and organizations.
Section 143.331 - Resident estate or trust defined.
Section 143.341 - Missouri taxable income of resident estate or trust.
Section 143.351 - Fiduciary adjustment.
Section 143.361 - Credit for income tax paid to another state.
Section 143.371 - Nonresident estate or trust defined.
Section 143.381 - Missouri taxable income of nonresident estate or trust.
Section 143.401 - General treatment of partners and partnerships.
Section 143.421 - Nonresident partner — adjusted gross income from Missouri sources.
Section 143.431 - Missouri taxable income and tax.
Section 143.433 - No corporate income tax return or other document filing required, when.
Section 143.441 - Corporation defined — corporate tax inapplicable, when.
Section 143.461 - Elective division of income.
Section 143.481 - Persons required to make returns of income.
Section 143.491 - Returns by husband and wife.
Section 143.501 - Returns by fiduciary and partnership.
Section 143.511 - Time and place for filing returns and paying tax, exception.
Section 143.521 - Declarations of estimated tax.
Section 143.531 - Time for filing declaration of estimated tax.
Section 143.541 - Payments of estimated tax.
Section 143.551 - Extension of time for filing and payment.
Section 143.561 - Signing of returns and other documents.
Section 143.571 - Requirements — returns, notices, records, and statements.
Section 143.581 - Partnership returns.
Section 143.591 - Information returns.
Section 143.601 - Report of change in federal taxable income.
Section 143.611 - Examination of return.
Section 143.621 - Assessment final if no protest.
Section 143.641 - Notice of determination after protest.
Section 143.651 - Action of director of revenue final — review.
Section 143.661 - Burden of proof on taxpayer, exceptions.
Section 143.671 - Evidence of related federal determination admissible, when.
Section 143.681 - Mathematical error.
Section 143.691 - Waiver of restriction.
Section 143.701 - Assessment of tax.
Section 143.711 - Limitations on assessment.
Section 143.721 - Recovery of erroneous refund.
Section 143.731 - Interest on underpayments.
Section 143.741 - Failure to file tax returns.
Section 143.751 - Failure to pay tax.
Section 143.761 - Failure to pay estimated income tax.
Section 143.771 - Additions treated as tax.
Section 143.773 - Penalty for filing incomplete or misleading return — procedure.
Section 143.782 - Definitions.
Section 143.787 - Director's duties, forms — rules and regulations, procedure.
Section 143.801 - Limitations on credit or refund.
Section 143.811 - Interest on overpayment.
Section 143.821 - Refund claim.
Section 143.831 - Notice of director's action.
Section 143.841 - Protest of denied claim.
Section 143.851 - Timely mailing.
Section 143.861 - Collection procedures.
Section 143.871 - Income tax claim of other states.
Section 143.881 - Transferees.
Section 143.891 - Jeopardy assessments.
Section 143.901 - Bankruptcy or receivership, claims for deficiency.
Section 143.911 - Attempt to evade or defeat tax, penalty.
Section 143.921 - Failure to collect or pay over tax, penalty.
Section 143.931 - Failure to file return, supply information, pay tax, penalty.
Section 143.941 - False statements, penalty.
Section 143.946 - Prior conviction, effect of.
Section 143.951 - Limitations.
Section 143.961 - Rules and regulations.
Section 143.971 - Returns and forms.
Section 143.986 - Closing agreements.
Section 143.991 - Armed Forces relief provision — Christopher J. Bosche memorial act.
Section 143.996 - Prohibition of legislator representation.
Section 143.998 - Tax return to contain number assigned by director to school district.
Section 143.1000 - Funding — income tax refund, designating authorized amount, when — contributions.
Section 143.1004 - Tax refund may be designated to the Missouri military family relief fund.
Section 143.1006 - Childhood lead testing fund — refund donation designation.
Section 143.1016 - Organ Donor Program fund, designation of refund permitted — director's duties.
Section 143.1020 - Designation of state tax refund to general revenue — transfer of contributions.
Section 143.1029 - Soldiers Memorial Military Museum in St. Louis Fund tax refund designation.
Section 143.1032 - Missouri medal of honor fund tax refund designation.
Section 143.2100 - Definitions — report, contents — rulemaking authority.
Section 143.2110 - Income tax deduction for cargo — amount, claiming procedure.