Section 136.350 – Citation of law.
Effective – 28 Aug 1992 136.350. Citation of law. — Sections 136.350 to 136.380 shall be known as the “Missouri Taxpayer’s Bill of Rights”. ——– (L. 1992 S.B. 716)
Section 136.352 – Amount of collections due to audit, not basis of employee performance, department of revenue.
Effective – 28 Aug 1992 136.352. Amount of collections due to audit, not basis of employee performance, department of revenue. — 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 […]
Section 136.355 – Statement of taxpayer rights, director to compile, contents — distribution.
Effective – 28 Aug 1992 136.355. Statement of taxpayer rights, director to compile, contents — distribution. — 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 and for any other taxes which the director determines such a statement would be […]
Section 136.357 – Postal error cause for late return, no penalty assessed.
Effective – 28 Aug 1992 136.357. Postal error cause for late return, no penalty assessed. — 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 […]
Section 136.360 – Electronic transmission, adequate service on director, when.
Effective – 28 Aug 1992 136.360. Electronic transmission, adequate service on director, when. — 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 […]
Section 136.362 – Advisory opinion to director, tax liability — taxpayer may obtain.
Effective – 28 Aug 1992 136.362. Advisory opinion to director, tax liability — taxpayer may obtain. — 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 […]
Section 136.365 – Appeal, taxpayer’s right to, notice to be given, when.
Effective – 28 Aug 1998 136.365. Appeal, taxpayer’s right to, notice to be given, when. — Subject to chapter 143 and chapter 144, 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 […]
Section 136.370 – Employee error, cause of late return — no penalty to taxpayer, when.
Effective – 28 Aug 1998 136.370. Employee error, cause of late return — no penalty to taxpayer, when. — Pursuant to chapter 143 and chapter 144, 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 […]
Section 136.375 – Fair and consistent application of Missouri tax laws.
Effective – 28 Aug 2015 136.375. Fair and consistent application of Missouri tax laws. — Missouri taxpayers shall have the right to fair and consistent application of Missouri tax laws by the department of revenue. ——– (L. 2015 H.B. 384)
Section 136.380 – Identification number of department employee provided to taxpayer, when.
Effective – 28 Aug 2015 136.380. Identification number of department employee provided to taxpayer, when. — 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 […]