Effective - 28 Aug 2015
143.801. Limitations on credit or refund. — 1. A claim for credit or refund of an overpayment of any tax imposed by sections 143.011 to 143.996 shall be filed by the taxpayer within three years from the time the return was filed or two years from the time the tax was paid, whichever of such periods expires the later; or if no return was filed by the taxpayer, within two years from the time the tax was paid. No credit or refund shall be allowed or made after the expiration of the period of limitation prescribed in this subsection for the filing of a claim for credit or refund, unless a claim for credit or refund is filed by the taxpayer within such period.
2. If the claim is filed by the taxpayer during the three-year period prescribed in subsection 1 of this section, the amount of the credit or refund shall not exceed the portion of the tax paid within the three years immediately preceding the filing of the claim plus the period of any extension of time for filing the return. If the claim is not filed within such three-year period, but is filed within the two-year period, the amount of the credit or refund shall not exceed the portion of the tax paid during the two years immediately preceding the filing of the claim. If no claim is filed, the credit or refund shall not exceed the amount which would be allowable under either of the preceding sentences, as the case may be, if a claim was filed on the date the credit or refund is allowed.
3. If pursuant to subsection 6 of section 143.711 an agreement for an extension of the period for assessment of income taxes is made within the period prescribed in subsection 1 of this section for the filing of a claim for credit or refund, the period for filing a claim for credit or for making a credit or refund if no claim is filed, shall not expire prior to six months after the expiration of the period within which an assessment may be made pursuant to the agreement or any extension thereof. The amount of such credit or refund shall not exceed the portion of the tax paid after the execution of the agreement and before the filing of the claim or the making of the credit or refund, as the case may be, plus the portion of the tax paid within the period which would be applicable under subsection 1 of this section if a claim had been filed on the date the agreement was executed.
4. If a taxpayer is required by section 143.601 to report a change or correction in federal taxable income reported on his federal income tax return, or to report a change or correction which is treated in the same manner as if it were an overpayment for federal income tax purposes, an amended return or a claim for credit or refund of any resulting overpayment of tax shall be filed by the taxpayer within one year from the time the notice of such change or correction or such amended return was required to be filed with the director of revenue. If the report or amended return required by section 143.601 is not filed within the ninety-day period therein specified, interest on any resulting refund or credit shall cease to accrue after such ninetieth day. The amount of such credit or refund shall not exceed the amount of the reduction in tax attributable to:
(1) The issues on which such federal change or correction or the items amended on the taxpayer's amended federal income tax return are based, and
(2) Any change in the amount of the taxpayer's federal income tax deduction under the provisions of subsection 1 of section 143.171. No effect shall be given in the preceding sentence to any federal change or correction or to any item on an amended return unless it is timely under the applicable federal period of limitations.
The time and amount provisions of this subsection shall be in lieu of any other provisions of this section. This subsection shall not affect the time within which or the amount for which a claim for credit or refund may be filed apart from this subsection.
5. If the claim for credit or refund relates to an overpayment of tax on account of the deductibility by the taxpayer of a debt as a debt which became worthless or a loss from worthlessness of a security or the effect that the deductibility of a debt or of a loss has on the application to the taxpayer of a carryover, the claim may be made, under regulations prescribed by the director of revenue within seven years from the date prescribed by law for filing the return for the year with respect to which the claim is made.
6. If the claim for credit or refund relates to an overpayment attributable to a net operating loss carryback or a capital loss carryback, in lieu of the three-year period of limitations prescribed in subsection 1 of this section, the period shall be that period which ends with the expiration of the fifteenth day of the fortieth month (or the thirty-ninth month, in the case of a corporation) following the end of the taxable year of the net operating loss or net capital loss which results in such carryback, or the period prescribed in subsection 3 of this section in respect of such taxable year, whichever expires later. In the case of such a claim, the amount of the credit or refund may exceed the portion of the tax paid within the period provided in subsections 2, 3 and 4 of this section, whichever is applicable, to the extent of the amount of the overpayment attributable to such carryback.
7. (1) No period of limitations provided in subsections 1 to 6 of this section shall apply if a taxpayer amends, or the federal Internal Revenue Service or its successor agency changes, the taxpayer's federal income tax return for the same tax period and:
(a) Such amendment or change occurs after any period of limitations provided in subsections 1 to 6 of this section has expired;
(b) Such amendment or change reveals that the taxpayer is eligible to claim a credit or refund of an overpayment of any tax imposed under this chapter; and
(c) A period of limitations provided in subsections 1 to 6 of this section prohibits the taxpayer from claiming such credit or refund.
(2) If the taxpayer files a claim for such credit or refund, the claim shall be filed in the manner provided in this chapter and shall be filed within one year from the time the taxpayer amends or the federal Internal Revenue Service changes the taxpayer's federal income tax return.
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(L. 1972 S.B. 549, A.L. 2015 H.B. 517 & 754)
(1989) Missouri's income tax scheme violates principles of intergovernmental tax immunity. Taxpayers who paid state income tax for federal military retirement benefits are entitled to a refund to the extent that such refund is permitted by this section. (Mo banc) Hackman v. Director of Revenue, 771 S.W.2d 77.
(1989) Date taxes are due starts the running of the limitation period for a claim for refund, even though the return may have been received earlier by the Department of Revenue. Claim for refund was not barred by the three-year limitation period when tax was due April 15, 1986, but received by the Department of Revenue on April 4, 1986, and claim for refund was filed April 14, 1989. (Mo. banc) Hamacher v. Director of Revenue 779 S.W.2d 565.
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.