- Section 143.781 - Authority to make credits or refunds - authority to make setoffs for debts owed to state agencies
- Section 143.782 - Definitions
- Section 143.783 - Debt requirement, exception - revenue department's priority - setoff in addition to other remedies
- Section 143.784 - Debt owed to state agency, setoff procedure - contesting setoff, taxpayer's rights, how waived - joint returns only one taxpayer liable for setoff, procedure - deposit of funds - reciprocal agreements with other state
- Section 143.785 - Hearing before agency requesting setoff to determine validity of claim, when - appeal
- Section 143.786 - Setoff finalization procedure - refund deemed granted, when - excess over setoff paid to taxpayer - interest on escrow account deposited
- Section 143.787 - Director's duties, forms - rules and regulations, procedure
- Section 143.788 - Confidential information, disclosure by department, when, exception - limitation on use, violation, penalties
- Section 143.790 - Unpaid health care services to hospitals or health care providers, claim may be made on debtor's tax refund - remainder to be debt of department of health and senior services
- Section 143.791 - Abatements
- 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