General Index

INCOME TAX (STATE)

Charitable checkoff program (Cont.)

INCOME TAX (STATE)

Political party contributions (Cont.)

INCOME TAX (STATE)

Payments to party treasurers, 305.757, 305.758

INCOME TAX (STATE)

Rules

INCOME TAX (STATE)

(Generally), 305.753

INCOME TAX (STATE)

Distribution of moneys, 305.747

INCOME TAX (STATE)

Financial reports, 305.730

INCOME TAX (STATE)

Qualifying entities, classification, 305.720

INCOME TAX (STATE)

State Treasurer, soliciting donations, 305.753

INCOME TAX (STATE)

Voter support, signature collection, 305.720

INCOME TAX (STATE)

Charitable entities and activities (generally)

INCOME TAX (STATE)

Annuity contract on behalf of employee of charitable organization, subtraction from income, 316.159

INCOME TAX (STATE)

Checkoff program, see Charitable checkoff program, this topic

See CHARITABLE CHECKOFF PROGRAM

INCOME TAX (STATE)

Disqualification, 128.760, 128.763, 128.766, 128.769, 316.747

INCOME TAX (STATE)

Resident status determinations, 316.026

INCOME TAX (STATE)

Children, see Minors, this topic

See MINORS

INCOME TAX (STATE)

Citation of law, 316.002

INCOME TAX (STATE)

Cities, see INCOME TAX (LOCAL), generally

See INCOME TAX (LOCAL)

INCOME TAX (STATE)

Civic service, employees of Department of Revenue, subject to, 314.810

INCOME TAX (STATE)

Claim of right income repayment adjustment, credit, 315.068

INCOME TAX (STATE)

Closing agreements, Department of Revenue’s power to enter, 305.150

INCOME TAX (STATE)

Cloud on title

INCOME TAX (STATE)

Department, party to suits involving, 305.130

INCOME TAX (STATE)

Release by department, 305.140

INCOME TAX (STATE)

Collection

INCOME TAX (STATE)

See also Deficiencies, this topic

See DEFICIENCIES

INCOME TAX (STATE)

(Generally), 314.430

INCOME TAX (STATE)

Alternative energy devices, forfeited credits, 469B.118

INCOME TAX (STATE)

At source of wages, see Withholding of tax, this topic

See WITHHOLDING OF TAX

INCOME TAX (STATE)

Bonds and undertakings, 314.430, 316.164

INCOME TAX (STATE)

Charges, 314.419, 314.430

INCOME TAX (STATE)

Closing agreements, tax liability, 305.150, 314.105, 314.115

INCOME TAX (STATE)

Consumer reporting agencies, reports to, 314.843

INCOME TAX (STATE)

Credits (generally); suspension, revocation, or forfeiture, 315.061

INCOME TAX (STATE)

Decedents, 116.083, 316.387

INCOME TAX (STATE)

Delinquent tax debts, posting on website, 305.806

INCOME TAX (STATE)

Effect of statutes, 316.970

INCOME TAX (STATE)

Enforcement of liens, 314.407, 314.419, 314.430, 316.207

INCOME TAX (STATE)

Executions, earnings not exempt, 18.385

INCOME TAX (STATE)

Financial institution data match system, see

INCOME TAX (STATE)

FINANCIAL INSTITUTIONS

INCOME TAX (STATE)

Foreclosures, see Foreclosures, this topic

See FORECLOSURES

INCOME TAX (STATE)

Interagency Compliance Network, 670.700, 670.705

INCOME TAX (STATE)

Local taxes, 305.620 et seq.

INCOME TAX (STATE)

Pollution control facility certification

INCOME TAX (STATE)

Reinstatement, 468.185

INCOME TAX (STATE)

Revocation, 314.255, 468.185

INCOME TAX (STATE)

Priority of lien, 314.407, 314.417, 314.421, 314.423, 314.430

INCOME TAX (STATE)

Release of lien, 305.140

INCOME TAX (STATE)

Remittances by mail, when received, 305.820

INCOME TAX (STATE)

Renewable energy resource equipment manufacturing facilities, 285C.559

INCOME TAX (STATE)

Renewable energy resources, forfeited credits, 469B.169

INCOME TAX (STATE)

Returns, see Returns, this topic

See RETURNS

INCOME TAX (STATE)

Suspension, 305.155

INCOME TAX (STATE)

Tax as debt, 314.440

INCOME TAX (STATE)

Terminated tax period, 314.440

INCOME TAX (STATE)

Title actions, foreclosures, liens on property involved, 305.130

INCOME TAX (STATE)

Collection (Cont.)

INCOME TAX (STATE)

Transferees not bona fide purchasers, 314.310

INCOME TAX (STATE)

Uncollectible, cancellation, 305.155

INCOME TAX (STATE)

Waiver, reduction, compromise, 305.145

INCOME TAX (STATE)

Withholding of tax, see Withholding of tax, this topic

See WITHHOLDING OF TAX

INCOME TAX (STATE)

Colleges and community colleges, see Higher education, this topic

See HIGHER EDUCATION

INCOME TAX (STATE)

Commissioners of Internal Revenue, information exchange with, 314.840

INCOME TAX (STATE)

Common carriers, withholding exceptions, certain employees, 316.162

INCOME TAX (STATE)

Common trust fund, tax treatment, 316.472

INCOME TAX (STATE)

Compensation and salaries

INCOME TAX (STATE)

Definition, 314.610

INCOME TAX (STATE)

Independent contractors, 316.162

INCOME TAX (STATE)

Payroll factor, 314.660

INCOME TAX (STATE)

Severance pay, investing, subtraction, 316.856

INCOME TAX (STATE)

Wages, defined, 316.162

INCOME TAX (STATE)

Withholding, see Withholding of tax, this topic

See WITHHOLDING OF TAX

INCOME TAX (STATE)

Compromise of tax liability, 305.145

INCOME TAX (STATE)

Computation of deficiency by Department, 305.265

INCOME TAX (STATE)

Computation of taxes, accounting periods and methods, see Accounting periods and methods, this topic

See ACCOUNTING PERIODS AND METHODS

INCOME TAX (STATE)

Conference, purpose and procedure, 305.265

INCOME TAX (STATE)

Conflicting claims, returns or reports, 305.215

INCOME TAX (STATE)

Constitutional provisions

INCOME TAX (STATE)

Federal law, tax defined by, CONST. IV §32

INCOME TAX (STATE)

Legislative review, CONST. IV §32

INCOME TAX (STATE)

Veterans’ bonus, exemption, CONST. XI-F(2) §7

INCOME TAX (STATE)

Construction of tax laws, Department of Revenue, 305.110

INCOME TAX (STATE)

Construction workers, traveling expenses, 316.811, 316.812, 316.818

INCOME TAX (STATE)

Consumer reporting agencies, reports to, 314.843

INCOME TAX (STATE)

Contempt proceedings, 305.190

INCOME TAX (STATE)

Contracts, Governor, qualifying investments, single sales factor method, 314.668, 314.669, 314.671, 314.673

INCOME TAX (STATE)

Conversion or exchange, deferral of recognition, 316.680

INCOME TAX (STATE)

Copyrights, royalties, allocation, 314.645

INCOME TAX (STATE)

Corporations

INCOME TAX (STATE)

(Generally), see CORPORATE TAXATION, generally

See CORPORATE TAXATION

INCOME TAX (STATE)

S corporations, see S corporations, this topic

See S CORPORATIONS

INCOME TAX (STATE)

Costs

INCOME TAX (STATE)

Allowed by Tax Court, 305.490

INCOME TAX (STATE)

Upon appeal to Supreme Court, 305.447

INCOME TAX (STATE)

Counties, see INCOME TAX (LOCAL), generally

See INCOME TAX (LOCAL)

INCOME TAX (STATE)

Credits

INCOME TAX (STATE)

(General provisions)

INCOME TAX (STATE)

Amount, maximum, claiming, 314.078

INCOME TAX (STATE)

Approval information, agencies to provide to