2017 Missouri Revised Statutes
Title X TAXATION AND REVENUE
Chapter 143 Income Tax
Section 143.785 Hearing before agency requesting setoff to determine validity of claim, when — appeal.
Effective 28 Aug 1984
Title X TAXATION AND REVENUE
Chapter 143143.785. Hearing before agency requesting setoff to determine validity of claim, when — appeal. — 1. If the state agency receives written application for a hearing contesting the setoff or the claim upon which the setoff is based, which application raises a factual issue which has not previously been litigated, the state agency shall grant a hearing to the taxpayer on the issues raised by the application, according to the procedures established under the provisions of chapter 536. If the sum asserted as due and owing is not correct, an adjustment to the claimed sum shall be made.
2. The hearing required by subsection 1 of this section shall be in lieu of a hearing before the department of revenue, and the department shall not grant a hearing to determine the validity of the claimed sum or the propriety of the setoff.
3. If no factual issue has been raised by an application for a hearing contesting a setoff or the claim upon which the setoff is based, or the only issues raised have been previously litigated, the state agency may enter its order without there being an evidentiary hearing, and such order shall be a final decision entitled to judicial review as provided in sections 536.100 to 536.140.
4. Appeals from actions taken at the hearing allowed under this section shall be in accordance with the provisions of chapter 536.
(L. 1982 H.B. 946 § 5, A.L. 1984 H.B. 1275)
