MO HB1680

Creates new administrative garnishment authority allowing the Department of Revenue director to issue orders withholding assets or income of taxpayers with delinquent taxes after filing a certificate of lien, without requiring court proceedings.

Establishes procedures for administrative garnishment including service by mail or electronic means, employer withholding requirements within 10 business days, and restrictions limiting total withholding to federal Consumer Credit Protection Act limits.

Allows taxpayers to contest garnishment within 30 days by requesting a hearing, where the department's records constitute prima facie evidence and the taxpayer bears burden of proof on defenses (identity mistake, payment errors, valid payment agreements).

Provides protections against employer retaliation for garnished employees and requires employers to notify the department within 10 days if a garnished employee terminates employment.

Standardizes lien procedures across income tax (section 143.902), sales tax (sections 144.380 and 144.690) by requiring pre-filing notice to taxpayers, limiting lien duration to 10 years with one refiling option, and simplifying erroneous lien release procedures to include circuit court clerk notification.