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MO HB1455

Bill

Official Source

Status

Passed

6/11/2014

Primary Sponsor

Denny Hoskins

Click for details

Origin

House of Representatives

2014 Regular Session

AI Summary

  • Repeals and replaces section 136.300 of Missouri Revised Statutes regarding tax liability disputes
  • Requires all state tax laws to be strictly construed against the taxing authority in favor of the taxpayer
  • Places burden of proof on the Director of Revenue for factual issues only if the taxpayer produces evidence establishing a reasonable dispute and has adequate records with department access
  • Limits burden of proof application to partnerships, corporations, and trusts with net worth not exceeding $7 million and no more than 500 employees at time of final decision
  • Excludes application of burden of proof rules to issues involving tax exemptions or credits

Legislative Description

Changes the laws regarding the burden of proof for the Director of the Department of Revenue in ascertaining the tax liability of a taxpayer

Last Action

Delivered to Secretary of State (G)

6/11/2014

Committee Referrals

Fiscal Review3/11/2014
Rules2/20/2014
General Laws1/29/2014

Full Bill Text

No bill text available