HB 1713 -- Tax Collection

Sponsor:  Cooper (120)

Current law requires the Department of Revenue to notify each
local taxing entity of a delinquency before turning the case over
to the Attorney General for collection.  Since the department
automatically collects the delinquent local tax, this bill
revises the law to relieve the department from the requirement to
notify a local taxing entity and makes statutory that the
department includes local tax in its suit against a taxpayer.

The bill also allows for the revocation of a retail sales tax
license for failure to pay employer withholding tax.

Missouri House of Representatives
92nd General Assembly, 2nd Regular Session
Last Updated September 23, 2004 at 11:16 am