HB 1076 -- Tax Compliance of Certain Professional Licensees

Sponsor:  Cooper (120)

This bill requires the Department of Revenue to send a written
notice to certain licensees who are delinquent on any state taxes
or who 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 for 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 any
additional charges 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 will be guilty of a class A
misdemeanor.

Missouri House of Representatives
94th General Assembly, 1st Regular Session
Last Updated July 25, 2007 at 11:21 am