Chapter 363B - Business Tax
- ADMINISTRATION
- 363B.060 - Duties of Department. [Effective through June 30, 2011.]
- 363B.070 - Maintenance and availability of records of taxpayer; penalty.
- 363B.080 - Examination of records by Department; payment of expenses of Department for examination of records outside State.
- 363B.090 - Authority of Executive Director to request information to carry out chapter.
- 363B.100 - Confidentiality of records and files of Department.
- 363B.105 - Disbursement of certain proceeds to regional organization for economic development; restrictions on expenditure; quarterly reports; audits. [Effective through June 30, 2011.]
- GENERAL PROVISIONS
- IMPOSITION AND COLLECTION
- MISCELLANEOUS PROVISIONS
- OVERPAYMENTS AND REFUNDS
- 363B.140 - Certification of excess amount collected; credit and refund.
- 363B.150 - Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver; service of notice of rejection of claim.
- 363B.160 - Interest on overpayments; disallowance of interest.
- 363B.170 - Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund.
- 363B.180 - Action for refund: Period for commencement; venue; waiver.
- 363B.190 - Rights of claimant upon failure of Department to mail notice of action on claim; allocation of judgment for claimant.
- 363B.200 - Allowance of interest in judgment for amount illegally collected.
- 363B.210 - Standing to recover.
- 363B.220 - Action for recovery of erroneous refund: Jurisdiction; venue; prosecution.
- 363B.230 - Cancellation of illegal determination.