Missouri Statute | Act | Code |Taxation And Revenue| US Code - US Statute

1. The division of taxation and collection shall collect all
taxes, licenses and fees payable to the state, except that county
collectors and collector-treasurers shall collect the state tax on
tangible property, which shall be transmitted promptly to the division of
taxation and collection.

2. All money payable to the state, including gifts, escheats, penalties,
federal funds, and money from every other source payable to the state
shall be promptly transmitted to the division of taxation and collection;
provided that all such money payable to the curators of the University of
Missouri, except those funds required by law or by instrument granting
the same to be paid into the seminary fund of the state, is excepted
herefrom, and in the case of other state educational institutions there
is excepted herefrom, gifts or trust funds from whatever source,
appropriations, gifts or grants from the federal government, private
organizations and individuals, funds for or from student activities, farm
or housing activities, and other funds from which the whole or some part
thereof may be liable to be repaid to the person contributing the same,
and hospital fees. All of the above excepted funds shall be reported in
detail quarterly to the governor and biennially to the general assembly.

3. The director of revenue in cooperation with the state treasurer shall
develop a uniform system of summary reporting on income, expenditures and
balances of the excepted funds in subsection 2 of this section, and for
all other funds handled by state agencies, institutions or state
officials in their official duties pursuant to any law or administrative
practice but not deposited with the state treasurer. Such forms shall be
made available to all agencies, institutions and officials responsible
for such funds. Said agencies and officials shall annually file a
complete summary report on the uniform forms provided by the director of
revenue by August first for the fiscal period July first to June
thirtieth just passed. These reports shall be compiled by the director of
revenue for inclusion in the annual report of the state treasurer and
director of revenue showing balances, income, expenditures, asset value
and form of all assets held by the account. (L. 1945 p. 1428 § 9, A. 1949
S.B. 1020, A.L. 1959 H.B. 390, A.L. 1965 p. 252, A.L. 2005 H.B. 58 merged
with S.B. 210)

CROSS REFERENCES: Itinerant vendors, state license, RSMo 150.390 Mine
inspection fees, RSMo 293.030

The director of revenue shall:

(1) Organize the division of taxation and collection in such manner as he
may deem necessary for its most efficient operation;

(2) Make provisions for the collection of the state income tax, estate
tax, motor vehicle drivers' license tax, motor vehicle registration fees,
motor vehicle fuel tax, sales and use tax and all other taxes;

(3) Arrange, administer and organize the division of taxation and
collection so that employees may be interchangeable in work assignment,
to the end that they may be shifted within the division of taxation and
collection to meet seasonal and temporary demands and that the number of
such employees shall be kept to the minimum consistent with efficient
operation; and

(4) Centralize all record keeping, filing, payroll and other services
required by the division of taxation and collection. (L. 1945 p. 1428 §
16, A.L. 1947 V. I p. 479, A. 1949 S.B. 1020, A.L. 1965 p. 139)

CROSS REFERENCES: Motor fuel use tax, collection, RSMo 142.362 to 142.621
Reimbursement of political subdivisions for loss of tax on household
goods, how computed--duties of director of revenue and of state tax
commission, RSMo 21.505

1. The director of revenue from funds appropriated shall refund
any overpayment or erroneous payment of any tax which the state is
authorized to collect. The general assembly shall appropriate and set
aside funds sufficient for the use of the director of revenue to make
refunds authorized by this section or by final judgment of court.

2. The director of revenue shall refund any overpayment or erroneous
payment of any tax on intangible personal property and the amount
refunded shall be charged against the next apportionment to the political
subdivision which was the residence or situs of the taxpayer at the time
the tax was paid.

3. No refund shall be made by the director of revenue unless a claim for
refund has been filed with him within two years from the date of payment.
Every claim must be in writing and signed by the applicant, and must
state the specific grounds upon which the claim is founded. (L. 1951 p.
866 § 1, A.L. 2001 H.B. 816)

1. The director of revenue shall employ and remove such
assistants, clerks and other employees in the division of taxation and
collection as the work of the division may require, within the limits of
the appropriation, and to fix their compensation.

2. The director of revenue shall have the power to require that any
assistants, clerks and other employees in the division of taxation and
collection shall execute bond to the state of Missouri in such amount as
he may determine and with sureties to be approved by him. The premium of
each such bond shall be paid out of the appropriation for the department
of revenue. (L. 1945 p. 1428 § 12, A.L. 1947 V. I p. 479)

The director of revenue may assign an employee or employees of
the division of taxation and collection to discharge the duties of the
division of taxation and collection in any department, institution or
agency of the state, and such employee or employees shall be afforded
office space and access to the records and property of the department,
institution or agency used in the collection of any tax, license or fee
payable to the state when approved by the director of revenue. The head
of such department, institution or agency shall cooperate with and afford
every necessary facility to such employee or employees in the discharge
of his or their duties. (L. 1945 p. 1428 § 13, A.L. 1947 V. I p. 479)

1. Any person who is selected or appointed by the state director
of revenue to act as an agent of the department of revenue, whose duties
shall be the sale of motor vehicle licenses and the collection of motor
vehicle sales and use taxes under the provisions of section 144.440,
RSMo, and who receives no salary from the department of revenue, shall be
authorized to collect from the party requiring such services additional
fees as compensation in full and for all services rendered on the
following basis:

(1) For each motor vehicle or trailer license sold, renewed or
transferred--two dollars and fifty cents beginning January 1, 1998; and
four dollars beginning July 1, 2000; and five dollars beginning August
28, 2002, for those licenses biennially renewed pursuant to section
301.147, RSMo. Beginning July 1, 2003, for each motor vehicle or trailer
license sold, renewed or transferred--three dollars and fifty cents and
seven dollars for those licenses sold or biennially renewed pursuant to
section 301.147, RSMo;

(2) For each application or transfer of title--two dollars and fifty
cents beginning January 1, 1998;

(3) For each instruction permit, nondriver license, chauffeur's,
operator's or driver's license issued for a period of three years or
less--two dollars and fifty cents and five dollars for licenses or
instruction permits issued or renewed for a period exceeding three years;

(4) For each notice of lien processed--two dollars and fifty cents
beginning August 28, 2000;

(5) No notary fee or other fee or additional charge shall be paid or
collected except for electronic telephone transmission reception--two
dollars.

2. All fees charged shall not exceed those in this section. Beginning
July 1, 2003, the fees imposed by this section shall be collected by all
permanent branch offices and all full-time or temporary offices
maintained by the department of revenue.

3. Any person acting as agent of the department of revenue for the sale
and issuance of licenses and other documents related to motor vehicles
shall have an insurable interest in all license plates, licenses, tabs,
forms and other documents held on behalf of the department.

4. The fee increases authorized by this section and approved by the
general assembly were requested by the fee agents. All fee agent offices
shall display a three foot by four foot sign with black letters of at
least three inches in height on a white background which states:

The increased fees approved by the

Missouri Legislature and charged by

this fee office were requested by the

fee agents. (L. 1951 p. 863 §§ 1, 2, A.L. 1965 p. 253, A.L. 1976 H.B.
1019, A.L. 1979 H.B. 90, A.L. 1985 H.B. 336, A.L. 1990 S.B. 560, A.L.
1997 H.B. 459, A.L. 1999 S.B. 19, A.L. 2000 S.B. 896, A.L. 2002 H.B.
1196, A.L. 2004 S.B. 1285, A.L. 2005 H.B. 487)

Effective 7-6-05

1. Except as otherwise provided by law, the director of revenue
may deputize any officer or employee of any department, institution or
agency of the state, subject to the approval of the head of such
department, institution or agency, to collect any tax, license or fee
payable to the state which has heretofore been collected by such
department, institution or agency. Upon being so deputized, such officer
or employee shall in the name of and on behalf of the director of revenue
and under such rules and regulations as the state director of revenue may
prescribe collect any such tax, license or fee, provided that all moneys
so collected shall be transmitted promptly to the division of taxation
and collection.

2. The director of revenue may require a surety bond from any person so
deputized in such amount and upon such conditions as he may deem
necessary, with sureties to be approved by him. The premium of said bond
shall be paid out of the appropriation for the department of revenue. The
compensation of any officer or employee so deputized shall be paid by
said department, institution or agency. (L. 1945 p. 1428 § 14)

The director of revenue or his agent shall have access to all
records and property used in the assessment or collection of any license,
tax or fee payable to the state in any department, institution or agency
in which such records may be. (L. 1945 p. 1428 § 15)

The director of the department of revenue may enter into
agreements with other states and the District of Columbia, providing for
the reciprocal enforcement of the sales and use tax laws imposed by the
states entering into such an agreement. Such agreement may empower the
duly authorized officer of any contracting state which extends like
authority to officers or employees of this state, to sue for the
collection of the state's sales and use taxes in the courts of this
state. In addition, the director of the department of revenue may
furnish, at his discretion, any information contained in tax reports or
returns or any audit thereof or the report of any investigation made with
respect thereto, filed pursuant to the tax laws, to the taxing officials
of any other state, the District of Columbia, the United States and the
territories thereof, where such other jurisdictions grant equivalent
privileges to this state and only where such information is to be used
for tax purposes only. (L. 1988 H.B. 1054, et al. § 3)

Effective 1-1-89

1. Neither this state nor any county of this state shall enter
into any contract or arrangement or expend any general revenue or special
revenue funds for the examination of a taxpayer's books and records if
any part of the compensation paid or payable for the services of the
person, firm or corporation conducting the examination is contingent upon
or otherwise related to the amount of tax, interest, court cost or
penalty assessed against or collected from the taxpayer. A contract or
arrangement in violation of this section, if made or entered into after
August 28, 2001, is void and unenforceable. Any assessment or preliminary
assessment of taxes, penalties or interest proposed or asserted by a
person, firm or corporation compensated pursuant to any such contract or
arrangement shall likewise be null and void. Any contract or arrangement,
if made or entered into after August 28, 2001, in which the person, firm
or corporation conducting the examination agrees or has an understanding
with the taxing authority that all or part of the compensation paid or
payable will be waived or otherwise not paid if there is no assessment or
no collection of tax or if less than a certain amount is assessed or
collected is void and unenforceable.

2. For the purposes of this section the word "tax" shall mean any tax,
license, fee or other charge payable to the state of Missouri, any agency
thereof, county or any agency thereof, or other political subdivision or
any agency thereof, including but not limited to, income, franchise,
sales and use, property, business license, gross receipts or any other
taxes payable by the taxpayer on account of its activities or property
in, or income, sales, gross receipts or the like derived from sources
within, the state, county or political subdivision.

3. The provisions of this section shall not be construed to prohibit or
restrict this state or a county of this state from entering into
contracts or arrangements for the collection of any tax, interest, court
cost or penalty when the person, firm or corporation making such
assessment or collection has no authority to determine the amount of tax,
interest, court cost or penalty owed this state or a county or other
political subdivision of this state without approval of the entity. (L.
2001 H.B. 129)

The director of revenue and the employees of the division of
taxation and collection designated by him shall have the power to
administer oaths or affirmations and to take testimony in the conduct of
the division. (L. 1945 p. 1428 § 17)

1. The director of revenue shall have the power to issue
subpoenas for the purpose of requiring attendance and testimony and for
the purpose of requiring production of designated books, records and
papers in connection with matters coming within the scope of functions of
the division of taxation and collection. Such subpoenas may be served
upon the person required to attend in any county, or in the city of St.
Louis, in the state of Missouri in which such person shall reside or
shall have a place of business. If such person shall not reside or have a
place of business in the state of Missouri then such subpoena may be
served in any place in the state in which he may be found.

2. Each witness who shall appear before the division of taxation and
collection by order of the director of revenue shall receive for his
attendance the fees and mileage now or that may hereafter be provided for
witnesses in civil cases in circuit courts of this state, which shall be
audited and paid by the state in the same manner as other expenses of the
division of taxation and collection are audited and paid, upon the
presentation of proper vouchers sworn to or affirmed by such witnesses
and approved by the director of revenue. (L. 1945 p. 1428 § 18)

1. The director of revenue may invoke the aid of the circuit
court of any county of the state of Missouri, or of the city of St.
Louis, having jurisdiction over such witness in requiring the attendance
and testimony of such witness and the production of books, records and
papers. The circuit court of the city of St. Louis or the circuit court
of any county of the state of Missouri within which such witness may be
served may, in case of contumacy or refusal to obey a subpoena, issue an
order requiring such person to appear before the director of revenue, or
his deputy, and to produce books, records and papers if so ordered and
any evidence touching the matter in question within the scope of
authority of the state director of revenue; and any failure to obey such
order of the court may be punished by such court as a contempt thereof.

2. No person shall be excused from testifying or producing any books,
papers, records or documents in any investigation, or upon any hearing in
which a subpoena shall be issued by the director of revenue, upon the
ground that the testimony or evidence, documentary or otherwise, may tend
to incriminate or subject him to a criminal penalty; but no person shall
be prosecuted or subjected to any criminal penalty for or on account of
any transaction made or thing concerning which he may be compelled to
testify or produce evidence, documentary or otherwise, before the
director of revenue or his agent. No person so testifying shall be exempt
from prosecution and punishment for perjury committed in so testifying.
(L. 1945 p. 1428 § 19)

All fees received by the director of revenue for services to be
performed by the secretary of state or the state auditor shall be
deposited in the state treasury to the credit of the general revenue
fund. (RSMo 1939 § 13429, A.L. 1947 V. I p. 484, A.L. 1959 H.B. 117 §
30.285)

*Transferred 1971; formerly 30.285

The director of revenue shall promptly record all sums of money
collected or received by the director and shall immediately thereafter
deposit the same with the state treasurer, excluding all funds received
and disbursed* by the state on behalf of counties and cities, towns and
villages. The state treasurer, upon receipt of any moneys from the
director of revenue, shall give his or her receipt therefor, executing
the same in triplicate, and shall deliver one copy of such receipt to the
director of revenue, one copy to the commissioner of administration, and
shall retain the third copy thereof in the files of the state treasurer.
The books of the director of revenue shall be audited by the state
auditor at such times as may be required by law, and at such other times
as may be directed by the governor. (L. 1945 p. 1428 § 20, A.L. 1981 S.B.
288, A.L. 1999 H.B. 516)

*Word "dispersed" appears in original rolls.

The director of revenue shall have the power to prescribe such
rules and regulations, not inconsistent with other provisions of law, as
may be necessary to the efficient conduct of the division of taxation and
collection. The director of revenue shall have the power to publish from
time to time in pamphlet or booklet form said rules and regulations and
the tax, licensing and fee laws of the state of Missouri. He shall
distribute copies thereof for use of the public, but in his discretion
may require payment of a reasonable charge therefor. (L. 1945 p. 1428 §
21)

CROSS REFERENCE: Division of purchasing, Chap. 34, RSMo

The director of revenue shall publish monthly reports which
shall include statistical information of all revenue received by the
division of taxation and collection from each tax, license or fee
collected by the division of taxation and collection. (L. 1945 p. 1428 §
22)

The director of revenue shall maintain such accounting systems
in his office as may be required to show receipts upon each kind or type
of tax, license or fee which is collected by the division of taxation and
collection. Such accounting systems maintained in the director of
revenue's office shall be first approved by the director of revenue. (L.
1945 p. 1428 § 23, A.L. 1947 V. I p. 479)

State fiscal reports shall show separately the amount of fees
and receipts as reported and deposited in individual funds herein
abolished*. (L. 1965 p. 136 § 5)

*Funds abolished are those listed in S.B. 15 § l (L. 1965 p. 136):

Agricultural Fees Fund Athletic Commission Fund County Foreign Insurance
Tax Fund County Private Car Tax Fund County Stock Insurance Fund Disposal
Plant Fees Fund Division of Health--Water and Sewage Fund Forest Crop
Land Fund Grain Warehouse Fund Handicapped Children's Fund Hotel
Inspection Fund Insurance Division Fund Intermediate Reformatory Fund
Livestock Sales and Markets Fund Magistrate Fund Marketing Development
Fund Milk Control Fund State Milk Inspection Fees Fund Mine Inspection
Fund Missouri Post-War Reserve Fund Moberly Medium Security Prison Fund
Motor Boat Fund Penitentiary for Men Fund Penitentiary for Women Fund
Soldier Bonus Fund Soldier Bonus Interest and Sinking Fund State Building
Bond Interest and Sinking Fund State Department of Education Fund State
Division of Finance Fund State Interest Fund State Savings and Loan
Supervision Fund State Training School for Boys Fund Textbook Filing Fees
Fund Trailer Camp School Tax Fund Training School for Girls Fund

Revisor's note: Additional state funds that have been abolished, RSMo
33.571

The attorney general shall furnish legal advice to the director
of revenue. He shall commence legal proceedings and conduct legal actions
for the collection of delinquent taxes, licenses and fees, referred to
him for collection by the director of revenue. The state director of
revenue shall have the power to call upon circuit attorneys or
prosecuting attorneys for assistance in the collection of delinquent
taxes, licenses and fees, and such taxes, licenses and fees collected in
any proceeding or action by the attorney general or by any circuit or
prosecuting attorney shall be paid to and received by the director of
revenue; except that, the state shall pay, from funds appropriated by the
general assembly for such purpose, a collection fee of twenty percent of
the delinquent tax, license, or fee recovered by the circuit or
prosecuting attorney. The collection fee shall be deposited in the county
treasury, with one-half of such collection fee being designated for the
use of the prosecuting or circuit attorney's office and one-half of such
collection fee to be expended as the county shall determine. (L. 1945 p.
1428 § 24, A.L. 1983 1st Ex. Sess. H.B. 10)

Effective 1-1-84

All officers and others bound by law to pay money directly to
the director of revenue or the department of revenue shall exhibit their
accounts and vouchers to the director of revenue on or before the
thirty-first day of December, to be adjusted and settled, except the
county collectors of revenue and collector-treasurers, who shall,
immediately after their final settlement with the county commission on
the first Monday in March in each year, exhibit their accounts and
vouchers to the director of revenue for the amount due the state to be
adjusted and settled. (L. 1945 p. 1428 § 25, A.L. 2005 H.B. 58 merged
with S.B. 210)

CROSS REFERENCE: County collector to remit to state director, when, RSMo
139.230, 139.240

If any of the persons mentioned in section 136.160 shall fail to
pay the amounts so found due to the director of revenue after settlement
and adjustment thereof, and after agreement thereto as for an account
stated, within thirty days after the settlement above required, the
delinquent shall forfeit to the state the amount of the commission
thereon allowed him by law, and also two and a half percent a month on
the amount wrongfully withheld, to be computed from the time the same
ought to have been paid until actual payment; and the director of revenue
shall charge such delinquent accordingly. (L. 1945 p. 1428 § 26)

The director of revenue shall, immediately after such
delinquency shall occur, issue a warrant of distress against such
delinquent and his sureties, directed to the sheriff of the proper
county, or if he shall be disqualified to act, then to the sheriff of
some adjoining county, who is authorized and required to execute the
same, and who, together with his sureties, shall be liable on his
official bond in the same manner and to the same extent as if the writ
were to be executed in his own county, stating therein the amount due and
the penalties and forfeitures thereon accrued; and upon any failure by
the director of revenue to issue the distress warrant herein provided for
within thirty days, he and his sureties shall become liable on his
official bond for all losses which the state may sustain through such
failures. (L. 1945 p. 1428 § 27)

The distress warrant may be in the following form: State of
Missouri, ss.

The state of Missouri to the .... of the county of ...., greeting:
Whereas, ...., the collector of revenue of the county of .... aforesaid,
for the year of our Lord two thousand and ...., hath failed and neglected
to pay to the director of revenue the full amount with which he stands
charged on the books of the director of revenue of the state of Missouri,
and which he ought to have paid to the director of revenue aforesaid, on
or before the .... day of ...., in the year of our Lord two thousand and
....; and whereas, the director of revenue of the state of Missouri has
ascertained the balance due the state of Missouri by said .... to be the
sum of .... dollars and .... cents and the said director of revenue has,
according to law, charged the said ...., as aforesaid, with the further
sum of two and a half percent a month on said ascertained balance as
aforesaid, to be computed on said balance from the said .... day of ....,
two thousand and ...., until the same shall be paid or collected: These
are, therefore, to command you, in accordance with the provisions of
chapter ...., to levy and collect the sum of .... dollars and .... cents,
the balance as aforesaid, ascertained to be due, and the said two and a
half percent a month from the .... day of ...., two thousand and ....,
aforesaid, of the goods and chattels and real estate of the said ....,
and for want of sufficient goods and chattels and real estate to satisfy
the aforesaid balance, together with the said percent thereon, and the
fees to the officer collecting the same, you are commanded to levy the
same upon the goods and chattels and real estate of ...., the sureties of
the said ....; you are also commanded, that after you have made such levy
and collection, you pay the same to the director of revenue within thirty
days after its collection, unless the first Monday of March next
following the date of this warrant shall intervene, and, in that event,
then on or before that day, and return this warrant to the office of the
director of revenue, and certify thereon how you have executed the same.
In testimony whereof, I, ...., director of revenue, have hereunto set my
hand and affixed the seal of the department of revenue, in the City of
Jefferson, this .... day of ...., in the year of our Lord two thousand
and ..... .

....................

Director of Revenue. (L. 1945 p. 1428 § 28)

Such sheriff shall, without delay, levy and collect the same,
together with the penalties and forfeitures stated in the writ, by sale
of the goods and chattels and real estate of such delinquent. (L. 1945 p.
1428 § 29)

Property distrained shall be advertised and sold in such manner
and at such time as is prescribed by law for advertising and selling
property by virtue of a writ of fieri facias; and the sum collected shall
be accounted for and paid to the director of revenue within thirty days
after its collection, unless the first Monday of March next following the
date of the warrant shall intervene, and in that event, then on or before
that day. (L. 1945 p. 1428 § 30)

The officer to whom any distress warrant shall be delivered, and
his sureties, shall be liable for the same causes, and in the same
manner, and to the same extent, and with like effect, in all respects, as
far as the same may be applicable, for refusing or neglecting to perform
any duty under such distress warrant, as is provided by law against
sheriffs and their sureties, in cases of refusal or neglect on the part
of such sheriffs to perform the duties prescribed by law in case of
executions. (L. 1945 p. 1428 § 31)

The officer collecting money by virtue of a distress warrant
shall receive such fees for paying the same to the director of revenue as
are allowed by law to collectors for the same service; provided, that the
provisions of this chapter found in sections 136.160 to 136.230 shall not
be held or construed to apply to persons as defined and required to
collect and remit and pay money to the state under the provisions of the
sales tax law. (L. 1945 p. 1428 § 32)

The director of revenue shall report to the general assembly,
during the first week of each regular session, a list of all collectors
of the revenue and other holders of public money whose accounts have
remained unsettled for the space of six months after they ought to have
been settled, according to law, and the reason therefor, if known. (L.
1945 p. 1428 § 33)

When the director of revenue is a party to any proceedings
before the administrative hearing commission, he may be represented by
legal counsel from the department of revenue. (L. 1978 S.B. 661)

When the administrative hearing commission or any court of
competent jurisdiction issues an order to stay or suspend any action of
the director of revenue with respect to the assessment or collection of
any taxes, interest or penalties, the period of such stay or suspension
shall not be deemed or taken as any part of the time limited for the
assessment or collection of such taxes, interest or penalties. (L. 1978
S.B. 661)

1. With respect to any issue relevant to ascertaining the tax
liability of a taxpayer all laws of the state imposing a tax shall be
strictly construed against the taxing authority in favor of the taxpayer.
The director of revenue shall have the burden of proof with respect to
any factual issue relevant to ascertaining the liability of a taxpayer
only if:

(1) The taxpayer has produced evidence that establishes that there is a
reasonable dispute with respect to the issue; and

(2) The taxpayer has adequate records of its transactions and provides
the department of revenue reasonable access to these records; and

(3) In the case of a partnership, corporation or trust, the net worth of
the taxpayer does not exceed seven million dollars and the taxpayer does
not have more than five hundred employees at the time the final decision
of the director of the department of revenue is issued.

2. This section shall not apply to any issue with respect to the
applicability of any tax exemption or credit. (L. 1978 S.B. 661, A.L.
1999 H.B. 516)

1. Audit findings conducted by the department of revenue shall
be accompanied, upon written request by the taxpayer under audit, by a
statement from the supervising auditor of the basis for such findings,
including relevant statutes, regulations, case law and private letter
rulings, if applicable.

2. Any taxpayer who has been determined to be an innocent spouse pursuant
to Section 6015 of the Internal Revenue Code and who filed a combined
state income tax return for the same taxable year shall be considered an
innocent spouse for state income tax purposes, and shall be accorded the
same protections and relief of liability as provided under the federal
law.

3. All agents and employees of the department of revenue shall be subject
to the same provisions of the Fair Debt Collections Practices Act as made
applicable to the Internal Revenue Service pursuant to the Internal
Revenue Service Restructuring and Reform Act of 1998. A taxpayer shall
have standing to bring a civil action for damages limited to the actual
economic loss, subject to appropriation, against the department of
revenue in the circuit court of the county in which the taxpayer resides
for any collection practice which violates these provisions. (L. 1999
H.B. 516)

Evidence of a final federal determination relating to issues
raised in any proceeding before the director of revenue or upon review of
the director of revenue's determination by the administrative hearing
commission shall be admissible. (L. 1978 S.B. 661)

1. As used in this section the following terms shall mean:

(1) "Party", a natural person or sole proprietorship with a Missouri
adjusted gross income of less than seventy-five thousand dollars in each
of the two taxable years preceding the date of filing; a corporation or
partnership with a federal taxable income of less than one hundred
thousand dollars in each of the two taxable years preceding the date of
filing; or an association, labor union or not-for-profit organization
with less than fifty employees on the date of filing; provided, however,
that a corporation that is a subsidiary or affiliate of a corporation
with a federal taxable income of one hundred thousand dollars or more in
each of the two taxable years preceding the date of filing is not a
"party" under this section;

(2) "Prevail", to obtain disposition by final judgment or order,
dismissal, or default which is favorable on all or substantially all
issues;

(3) "Proceeding", a case before the administrative hearing commission or
a court with respect to a tax imposed under chapter 143, RSMo, or any
sales or use tax imposed by chapter 144, RSMo, or section 43(a) of
article IV of the Missouri Constitution;

(4) "Reasonable litigation expenses", those actual expenses, not in
excess of ten thousand dollars, that the administrative hearing
commission or court finds were reasonably incurred in opposing the
department's action, including, but not limited to, court costs,
attorneys' fees and fees for expert and other witnesses.

2. When a party prevails in a proceeding filed after January 1, 1984, the
court or administrative hearing commission may award the party reasonable
litigation expenses if it finds that the position of the state was
vexatious or was not substantially justified. Fees and expenses shall not
be awarded if the final disposition is substantially the same as a
settlement previously offered by the department to the taxpayer.

3. A party seeking an award for fees and other expenses pursuant to this
section shall, not later than thirty days after final disposition is made
in the proceeding, submit to the court or administrative hearing
commission an application which provides evidence of eligibility for an
award pursuant to this section, alleges in what particulars the
department was vexatious or not substantially justified in its position
and which specifies the amount sought. If the amount sought includes an
attorney's fee or the fee for an expert witness, the application shall
include an itemized statement for each such fee indicating the actual
time expended in service to the applicant and the rate at which the fees
were computed. The burden of proof shall be on the party seeking an award
under this section to demonstrate the facts required as a condition to
recovery.

4. The court or administrative hearing commission, in its discretion, may
reduce the amount to be awarded pursuant to this section, or deny an
award, to the extent that the prevailing party, during the course of the
proceedings, engaged in conduct which unduly and unreasonably protracted
the final resolution of the matter in controversy or when an overriding
public interest exists which would make an award unjust. (L. 1983 1st Ex.
Sess H.B. 10 § 4)

Effective 1-1-84

Sections 136.350 to 136.380 shall be known as the "Missouri
Taxpayer's Bill of Rights". (L. 1992 S.B. 716)

The director of revenue shall ensure that the work performance
of any department of revenue employee shall not be evaluated based solely
upon the number or amount of assessments or collections attributable to
audits of taxpayer returns. (L. 1992 S.B. 716)

1. The director of revenue shall compile a statement of
taxpayer's rights applicable to taxes imposed under the provisions of
chapters 143 and 144, RSMo, and for any other taxes which the director
determines such a statement would be sufficiently useful to the general
population. Each such statement shall summarize in a clear and concise
manner state laws, rules, regulations and procedures of general
applicability concerning tax collections, deficiencies, appeals, refunds
and other information the director determines is necessary to inform the
public of applicable state laws, departmental policies and procedures and
taxpayer's rights.

2. Subject to appropriations, the director of revenue may require that
the statement of taxpayer's rights be distributed as part of taxpayer
instruction manuals, tax notices and other departmental communications
with taxpayers as determined appropriate by the director to ensure the
statement is widely distributed and available to taxpayers. (L. 1992 S.B.
716)

For purposes of the timely payment of any taxes imposed under
the provisions of law and collected by the director of revenue, no
additional tax or penalty shall be imposed on any taxpayer or other
person or entity lawfully required to make payment of such tax to the
director if the payment is delivered by United States mail and the
postmaster for the jurisdiction where the payment was mailed verifies in
writing the payment was mailed within the prescribed time period,
including any extension granted, and was delayed because of an error of
the United States postal service and not because of an error by the
taxpayer. (L. 1992 S.B. 716)

Whenever a notice is required to be sent by United States mail
to be served on the director of revenue, an electronic transmission known
as a "fax" shall be adequate notice by a taxpayer if otherwise timely
sent. (L. 1992 S.B. 716)

When determining the tax liability of a taxpayer, the department
of revenue shall be permitted to issue, follow or seek an informal
advisory opinion from the attorney general or the department's legal
counsel, but such informal advisory opinion shall become a matter of
record and available to the taxpayer. (L. 1992 S.B. 716)

Subject to chapter 143, RSMo, and chapter 144, RSMo, the
director shall inform all taxpayers against whom an assessment of
additional tax, interest or penalty has been issued of the taxpayer's
right to appeal. Such written notification shall accompany each notice of
assessment and shall set forth the time period within which the taxpayer
must file an appeal, and how to proceed with the appeal should he desire.
(L. 1992 S.B. 716, A.L. 1998 H.B. 1301)

Pursuant to chapter 143, RSMo, and chapter 144, RSMo, the
director shall waive any interest or penalty assessed against any
taxpayer when it is determined by the director, the administrative
hearing commission, or a court of law that the negligence of an employee
of the department resulted in undue delay, as defined by rule or
regulation, in either assessing tax or notifying the taxpayer of the
liability owed. Such waiver of interest or penalty shall be for that
amount attributable to the period of delay and for any time that the
penalty or interest is under appeal. (L. 1992 S.B. 716, A.L. 1998 H.B.
1301)

1. The director of revenue shall establish or designate within
the department of revenue the "Office of Taxpayers' Ombudsman". Such
office shall be available to answer taxpayer questions and help solve
taxpayer grievances. The telephone number, facsimile number and address
of the taxpayers' ombudsman shall be disseminated to the general public
as required in subsection 2* of section 136.355. Such office shall be
created from existing personnel or can be staffed from appropriations
made for such purpose.

2. Any employee of the department of revenue which communicates with an
individual taxpayer either in writing or by telephone shall provide the
taxpayer with an identifying number associated with the employee. The
director may develop the identifying procedure by policy. (L. 1992 S.B.
716)

*Figure "3" appears in original rolls, an apparent typographical error,
since §136.355 contains no subsection 3.

The excess revenue to be refunded shall include all revenue in
excess of the limit established in article X, section 18, paragraph (a)
of the Missouri Constitution collected during a fiscal year. The office
of administration shall certify the amount of excess revenue to be
refunded and certify annually to the general assembly in itemized list
and definition of all sources and dollar amounts of total state revenue.
Once a source of revenue has been certified as total state revenue by the
office of administration, such source shall remain total state revenue in
subsequent years unless the source is* subsequently excluded from total
state revenue pursuant to article X, section 18(c) of the Missouri
Constitution. The amount of excess revenue to be refunded is subject to
appeal according to article X, section 23 of the Missouri Constitution.
(L. 1996 S.B. 500)

*Word "in" appears in original rolls.

The phrase "annual returns filed following the close of such
fiscal year", as used in article X, section 18, shall mean the last
timely income tax returns which are filed and paid by the following June
thirtieth. Amended returns filed after June thirtieth shall not be
included in calculating the pro rata distribution amounts pursuant to
article X, section 18, paragraph (b). Returns filed for any part of a
year shall be included. (L. 1996 S.B. 500)

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