Effective - 28 Aug 2001
136.076. Examination of taxpayer's books and records, no contract for general revenue or special revenue funds to be expended, when — effect of such contract — tax, defined — exceptions to applicability of section. — 1. Neither this state nor any county of this state shall enter into any contract or arrangement or expend any general revenue or special revenue funds for the examination of a taxpayer's books and records if any part of the compensation paid or payable for the services of the person, firm or corporation conducting the examination is contingent upon or otherwise related to the amount of tax, interest, court cost or penalty assessed against or collected from the taxpayer. A contract or arrangement in violation of this section, if made or entered into after August 28, 2001, is void and unenforceable. Any assessment or preliminary assessment of taxes, penalties or interest proposed or asserted by a person, firm or corporation compensated pursuant to any such contract or arrangement shall likewise be null and void. Any contract or arrangement, if made or entered into after August 28, 2001, in which the person, firm or corporation conducting the examination agrees or has an understanding with the taxing authority that all or part of the compensation paid or payable will be waived or otherwise not paid if there is no assessment or no collection of tax or if less than a certain amount is assessed or collected is void and unenforceable.
2. For the purposes of this section the word "tax" shall mean any tax, license, fee or other charge payable to the state of Missouri, any agency thereof, county or any agency thereof, or other political subdivision or any agency thereof, including but not limited to, income, franchise, sales and use, property, business license, gross receipts or any other taxes payable by the taxpayer on account of its activities or property in, or income, sales, gross receipts or the like derived from sources within, the state, county or political subdivision.
3. The provisions of this section shall not be construed to prohibit or restrict this state or a county of this state from entering into contracts or arrangements for the collection of any tax, interest, court cost or penalty when the person, firm or corporation making such assessment or collection has no authority to determine the amount of tax, interest, court cost or penalty owed this state or a county or other political subdivision of this state without approval of the entity.
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(L. 2001 H.B. 129)
Structure Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 136 - Collection of State Taxes
Section 136.010 - Division to collect all state revenues, exceptions, report.
Section 136.030 - Duties of director of revenue.
Section 136.040 - Director to appoint assistants — bonds.
Section 136.050 - Employees assigned to work in other departments.
Section 136.060 - Deputization of employees in other state departments — bonds.
Section 136.070 - Access to all records.
Section 136.080 - Power to administer oaths.
Section 136.090 - Issue subpoenas — fees and mileage of witnesses.
Section 136.100 - Testimony — witnesses — subpoenas.
Section 136.105 - Fees to be deposited in state treasury.
Section 136.110 - Moneys received — record — deposit — audit of director's books — promptly defined.
Section 136.120 - Powers of director to prescribe rules and regulations.
Section 136.130 - Monthly reports.
Section 136.140 - Accounting systems — approval by director.
Section 136.145 - Certain fees and receipts shown separately.
Section 136.160 - Accounts and vouchers to be exhibited, when.
Section 136.170 - Delinquent accounts — penalty.
Section 136.180 - Issuance of distress warrant — failure — penalty.
Section 136.190 - Form of distress warrant.
Section 136.200 - Duty of sheriff.
Section 136.210 - Sale of property distrained.
Section 136.220 - Violation by sheriff.
Section 136.230 - Fees for collection by distress warrant — exceptions.
Section 136.240 - Report of delinquents to general assembly.
Section 136.245 - Legal counsel for director of revenue before administrative hearing commission.
Section 136.310 - Evidence of related federal determination admissible, when.
Section 136.350 - Citation of law.
Section 136.355 - Statement of taxpayer rights, director to compile, contents — distribution.
Section 136.357 - Postal error cause for late return, no penalty assessed.
Section 136.360 - Electronic transmission, adequate service on director, when.
Section 136.362 - Advisory opinion to director, tax liability — taxpayer may obtain.
Section 136.365 - Appeal, taxpayer's right to, notice to be given, when.
Section 136.370 - Employee error, cause of late return — no penalty to taxpayer, when.
Section 136.375 - Fair and consistent application of Missouri tax laws.
Section 136.380 - Identification number of department employee provided to taxpayer, when.