Missouri § 143.785 - Hearing before agency requesting setoff to determine validity of claim, when — appeal.
Full text of Missouri Revised Statutes of Missouri § 143.785 — Hearing before agency requesting setoff to determine validity of claim, when — appeal., with citation guidance and answers to common questions.
§ 143.785. 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.
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(L. 1982 H.B. 946 § 5, A.L. 1984 H.B. 1275)
---- end of effective 28 Aug 1984 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 143.785
What does Revised Statutes of Missouri § 143.785 cover?
Section 143.785 ("Hearing before agency requesting setoff to determine validity of claim, when — appeal.") is part of the Revised Statutes of Missouri, the codified statutory law of Missouri. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Missouri § 143.785?
A common citation format is "Revised Statutes of Missouri § 143.785" (Missouri). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Missouri law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Missouri official source linked on this page or consult a licensed Missouri attorney.
How does Missouri § 143.785 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Missouri can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Missouri.