HB 916 -- Tax Compliance of Certain Professional Licensees

Sponsor:  Cooper (120)

This bill requires the Department of Revenue to send written
notice to certain licensees who are delinquent on any state taxes
or have failed to file state income tax returns for any of the
three years preceding their professional license renewal, stating
that the license will be suspended 120 days from the date of the
notice unless a tax compliance letter is received by the
appropriate licensing authority.  The license suspension will
only apply to the professional license currently up for renewal.

The department must issue a tax compliance letter when the
licensee files and pays the delinquent taxes, interest, and
additions due or enters into and complies with a payment plan.
The review and appeal processes are specified.

A licensee who continues to engage in the licensed activity while
his or her license is suspended is guilty of a class A
misdemeanor.

Missouri House of Representatives
93rd General Assembly, 1st Regular Session
Last Updated August 25, 2005 at 1:20 pm