Effective - 01 Jan 2006
105.262. No delinquent taxes, condition of state employment — annual check by department of revenue. — 1. As a condition of continued employment with the state of Missouri, all persons employed full time, part time, or on a temporary or contracted basis by the executive, legislative, or judicial branch shall file all state income tax returns and pay all state income taxes owed.
2. Each chief administrative officer or their designee of each division of each branch of state government shall at least one time each year check the status of every employee within the division against a database developed by the director of revenue to determine if all state income tax returns have been filed and all state income taxes owed have been paid. The officer or designee shall notify any employee if the database shows any state income tax return has not been filed or taxes are owed under that employee's name or taxpayer number. Upon notification, the employee will have forty-five days to satisfy the liability or provide the officer or designee with a copy of a payment plan approved by the director of revenue. To satisfy this section, any approved payment plan shall be in the form of a payroll deduction. Failure to satisfy the liability or provide a copy of the approved payroll deduction payment plan within the forty-five days will result in immediate dismissal of the employee from employment by the state. Nothing in this subsection shall prohibit the director of revenue from approving modifications to an approved payroll deduction payment plan for good cause; however, if an employee voluntarily suspends or terminates an approved payroll deduction without the agreement of the director of revenue before the tax liability is satisfied, then the employee shall be in violation of this section and shall be immediately dismissed as an employee of this state.
3. The chief administrative officer of each division of the general assembly or their designee shall at least one time each year provide the name and Social Security number of every member of the general assembly to the director of revenue to determine if all state income tax returns have been filed and all state income taxes owed have been paid. The director shall notify any member of the general assembly if the database shows any state income tax return has not been filed or taxes are owed under that member's name or taxpayer number. Upon notification, the member will have forty-five days to satisfy the liability or provide the director with a copy of a payment plan approved by the director of revenue. To satisfy this section, any approved payment plan shall be in the form of a payroll deduction. Failure to satisfy the liability or provide a copy of the approved payroll deduction payment plan within the forty-five days will result in the member's name being submitted to the appropriate ethics committee for disciplinary action deemed appropriate by the committee. Nothing in this subsection shall prohibit the director of revenue from approving modifications to an approved payroll deduction payment plan for good cause; however, if a member voluntarily suspends or terminates an approved payroll deduction without the agreement of the director of revenue before the tax liability is satisfied, then the member shall be in violation of this section and the member's name shall be immediately submitted to the appropriate ethics committee for disciplinary action deemed appropriate by the committee.
4. The chief administrative officer of each division of the judicial branch or their designee shall at least one time each year provide the name and Social Security number of every elected or appointed member of the judicial branch to the director of revenue to determine if all state income tax returns have been filed and all state income taxes owed have been paid. The director shall notify any member if the database shows any state income tax return has not been filed or taxes are owed under that member's name or taxpayer number. Upon notification, the member will have forty-five days to satisfy the liability or provide the director with a copy of a payment plan approved by the director of revenue. To satisfy this section, any approved payment plan shall be in the form of a payroll deduction. Failure to satisfy the liability or provide a copy of the approved payroll deduction payment plan within the forty-five days will result in the member's name being submitted to the appropriate ethics body for disciplinary action deemed appropriate by that body. Nothing in this subsection shall prohibit the director of revenue from approving modifications to an approved payroll deduction payment plan for good cause; however, if a member voluntarily suspends or terminates an approved payroll deduction without the agreement of the director of revenue before the tax liability is satisfied, then the member shall be in violation of this section and the member's name shall be immediately submitted to the appropriate ethics body for disciplinary action deemed appropriate by that body.
5. The director of revenue shall at least one time each year check the status of every statewide elected official against a database developed by the director to determine if all state income tax returns have been filed and all state income taxes owed have been paid. The director shall notify any elected official if the database shows any state income tax return has not been filed or taxes are owed under that official's name or taxpayer number. Upon notification, the official will have forty-five days to satisfy the liability or agree to a payment plan approved by the director of revenue. To satisfy this section, any approved payment plan shall be in the form of a payroll deduction. Failure to satisfy the liability or agree to the approved payroll deduction payment plan within the forty-five days will result in the official's name being submitted to the state ethics commission. Nothing in this subsection shall prohibit the director of revenue from approving modifications to an approved payroll deduction payment plan for good cause; however, if an official voluntarily suspends or terminates an approved payroll deduction without the agreement of the director of revenue before the tax liability is satisfied, then the official shall be in violation of this section and the official's name shall be immediately submitted to the state ethics commission.
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(L. 2003 H.B. 600 § 1, A.L. 2005 S.B. 367)
Effective 1-01-06
Structure Missouri Revised Statutes
Title VIII - Public Officers and Employees, Bonds and Records
Chapter 105 - Public Officers and Employees — Miscellaneous Provisions
Section 105.006 - State officials and employees, effective date for salary adjustments, exception.
Section 105.010 - Terms of office.
Section 105.020 - Governor to commission certain officers.
Section 105.030 - Vacancies, how filled.
Section 105.040 - United States senator — vacancy, how filled.
Section 105.050 - Vacancy in certain offices — how filled.
Section 105.060 - Settlement of account with court.
Section 105.070 - Settlement to be entered of record.
Section 105.080 - Duplicate copies of record.
Section 105.090 - Payment to county treasurer of full amount.
Section 105.100 - Duplicate receipts for payment.
Section 105.110 - Delinquent settlements, how enforced.
Section 105.120 - Penalty on delinquents.
Section 105.130 - Treasurer to settle quarterly.
Section 105.150 - No state officer or clerk to deal in state stocks — penalty.
Section 105.160 - United States savings bonds — authorization for withholding.
Section 105.170 - Duties of commissioner of administration.
Section 105.180 - Termination of withholdings.
Section 105.190 - Incurrence of certain liabilities prohibited.
Section 105.200 - Warrant to represent sum withheld.
Section 105.201 - Office of administration to develop flexible benefit plan.
Section 105.210 - Officer may call aid, when.
Section 105.230 - Officer liable to party injured, when.
Section 105.240 - Officers may break doors, when.
Section 105.255 - Discrimination in hiring based on educational programs prohibited, when.
Section 105.260 - Certain laws to apply to St. Louis.
Section 105.265 - Life insurance benefits, effect of active military duty.
Section 105.266 - Leave of absence granted, state employees, bone marrow or organ donation.
Section 105.273 - Definitions.
Section 105.274 - Facsimile signature on public securities, instruments, or contracts, effect.
Section 105.275 - Facsimile seal, use, effect.
Section 105.276 - Fraudulent use of facsimile signature or seal, penalty.
Section 105.277 - Uniformity of interpretation.
Section 105.278 - Short title.
Section 105.300 - Definitions.
Section 105.310 - Federal-state agreement — contents — services covered.
Section 105.320 - Contributions by state.
Section 105.330 - Agreements with bistate instrumentality, how made.
Section 105.340 - Contributions by state employees, liability for — collection.
Section 105.350 - Agreements between the state and its political subdivisions — contents.
Section 105.360 - Nonapproval or termination of plan — hearing.
Section 105.370 - Contributions by political subdivisions and employees — liability for.
Section 105.375 - Officer compensated solely by fees to reimburse county for contributions.
Section 105.400 - Certification and transfer of state's share — contribution fund.
Section 105.420 - Additional appropriations for federal payments authorized.
Section 105.430 - Rules and regulations — publication.
Section 105.450 - Definitions.
Section 105.452 - Prohibited acts by elected and appointed public officials and employees.
Section 105.462 - Prohibited acts by persons with rulemaking authority — appearances — exceptions.
Section 105.464 - Prohibited acts by persons in judicial or quasi-judicial positions.
Section 105.467 - Discharge and discrimination prohibited, reasons — reinstatement.
Section 105.470 - Definitions.
Section 105.472 - Violation of law — complaint — oath.
Section 105.475 - Lobbyist exceptions.
Section 105.476 - Applicability of other provisions of law — additional standards.
Section 105.482 - Severability.
Section 105.483 - Financial interest statements — who shall file, exception.
Section 105.487 - Financial interest statements — filed, when, exception.
Section 105.489 - Financial interest statements — to be kept with filing officer.
Section 105.491 - Executive director of commission — duties.
Section 105.494 - Governor — appointment to certain boards or commissions prohibited.
Section 105.496 - Permanent select committee on ethics.
Section 105.498 - Out-of-state travel costs for full-time employees, reporting requirements.
Section 105.500 - Definitions.
Section 105.503 - Applicability — exceptions — federal law supersedes, when.
Section 105.530 - Law not to be construed as granting right to strike.
Section 105.533 - Constitution and bylaws, requirements — financial report, contents — definitions.
Section 105.535 - Officer and employee report, certain financial disclosures required.
Section 105.537 - Attorney-client information not to be included in reports, when.
Section 105.540 - Reports deemed public records — department regulations.
Section 105.545 - Maintenance of records, requirements.
Section 105.550 - Filing of reports, when.
Section 105.580 - Bargaining agreement, procedure — renewal — term of agreement, limitation.
Section 105.583 - Tentative agreement, requirements.
Section 105.585 - Labor agreements, limitations on.
Section 105.590 - Copies of agreement provided to public employees.
Section 105.595 - Civil action for violations.
Section 105.598 - Rulemaking authority.
Section 105.600 - Definitions.
Section 105.620 - Status of exchanged employees.
Section 105.630 - Travel expenses during assignment.
Section 105.650 - Travel expenses of persons assigned to this state.
Section 105.660 - Definitions, retirement benefit changes.
Section 105.662 - Public pension funds not to be commingled — trusteeship.
Section 105.663 - Retirement plan may appoint attorney as legal advisor.
Section 105.665 - Cost statement of proposed changes prepared by actuary — contents.
Section 105.667 - Gain or profit from funds or transactions of plan, prohibited when.
Section 105.670 - Cost statement available for inspection — effect of changes (general assembly).
Section 105.675 - Cost statement available for inspection (political subdivisions).
Section 105.679 - Contact information for retired members to be provided, when (St. Louis City).
Section 105.680 - Expenses for cost statements, how paid.
Section 105.683 - Plan deemed delinquent, when, effect of.
Section 105.685 - Effective date of changes.
Section 105.687 - Definitions.
Section 105.688 - Investment fiduciaries, duties.
Section 105.689 - Investment fiduciary may make investments in certain countries.
Section 105.690 - Selection of fiduciaries, preference to Missouri firms.
Section 105.712 - Dental primary care and preventative health services.
Section 105.725 - Confidentiality agreement, not to be required for claims paid.
Section 105.800 - State employee defined.
Section 105.820 - Option, who shall exercise.
Section 105.840 - Legislators, certain travel covered.
Section 105.850 - Sovereign immunity not waived.
Section 105.900 - Employee defined — limitations — tax exempt, when.
Section 105.905 - Deferred payment agreements authorized — funds, how invested.
Section 105.927 - State's contribution to participants in deferred compensation program.
Section 105.950 - Compensation of certain department heads.
Section 105.956 - Advisory opinion, withdrawn, when.
Section 105.958 - Designated decision-making public servant, notification.
Section 105.962 - Position created in ethics commission for electronic reporting system management.
Section 105.964 - Deadline for filing of reports extended, when — no extension, when.
Section 105.967 - Lobbyists not to serve on certain commissions.
Section 105.969 - Executive branch code of conduct — adoption.
Section 105.975 - Signature not required, when.
Section 105.977 - Attorney general to represent commission, exception.
Section 105.981 - Rules, effective, when — rules invalid and void, when.
Section 105.1000 - Definition.
Section 105.1005 - Withholding part of gross compensation of employees to fund plan.
Section 105.1020 - Political subdivisions may establish and administer other life insurance plans.
Section 105.1073 - Liability coverage to be provided — amounts of coverage.
Section 105.1075 - Eligible insurers — department of commerce and insurance to approve policies.
Section 105.1077 - Definitions.
Section 105.1079 - No waiver of sovereign immunity intended.
Section 105.1100 - Citation of law.
Section 105.1102 - Definitions.
Section 105.1114 - Administrative rules to be provided by state personnel advisory board, procedure.
Section 105.1200 - Guidelines for standardized audits, additional information may be requested.
Section 105.1216 - Hiring authorities to verify registration.