MO HB1336

Allows any city or county in Missouri to adopt tax and fee amnesty provisions that waive penalties, additions to tax, and interest on unpaid city or county taxes or fees.

Amnesty applies only to taxes or fees that are reported and paid in full during a specified amnesty period designated by the city or county.

Amnesty cannot apply to penalties, additions to tax, or interest that were paid before the amnesty period begins.

Amnesty must be offered to all individuals and entities on equal terms; cities and counties cannot provide amnesty to particular individuals or entities only.