Missouri Revised Statutes
Chapter 32 - Department of Revenue
Section 32.375 - Dispute over collection or remittance of sales or use tax — abatement allowed, when — administrative review.

Effective - 01 Jul 2002
32.375. Dispute over collection or remittance of sales or use tax — abatement allowed, when — administrative review. — 1. Notwithstanding any provision of law to the contrary, in any dispute regarding the potential liability of a taxpayer for collection and remittance or payment of sales or use tax or related interest, additions to tax or penalties, the director of revenue may, at the request of the taxpayer, consider the reasons for the taxpayer's failure to pay the amounts in dispute.
2. The director may abate all or any portion of any amount assessed or decide to not assess any such amount pursuant to this section if the director determines:
(1) The taxpayer took reasonable steps to determine whether the amounts were owed;
(2) Based on information reasonably available to the taxpayer, the taxpayer reasonably believed that the transactions at issue were not subject to tax and that the amounts in dispute were not owed;
(3) At the time of the transactions at issue, the department of revenue had not issued either:
(a) A regulation that indicated that the transactions at issue were subject to tax; or
(b) Any other written or oral communication that the taxpayer knew of or should have known of stating that the transactions at issue were subject to tax; and
(4) In the discretion of the director, such abatement is in the best interest of the state and will not undermine compliance by taxpayers with the tax laws of this state.
3. If the director determines that any amounts may be abated pursuant to this section, as consideration for the abatement, the taxpayer shall agree that:
(1) The taxpayer shall bear his or her own costs, including any attorney fees;
(2) During the three-year period beginning with the date of the agreement, the taxpayer shall comply with all sales and use tax obligations arising from the type of transactions that were the basis of the amounts that are the subject of the agreement and the taxpayer shall not challenge or protest any such sales or use tax obligations arising during the three-year period; except that any final decision of a court of competent jurisdiction finding such transactions to be nontaxable and any statutory changes that become effective during the three-year period shall apply to the taxpayer notwithstanding any provision of the agreement; and
(3) The taxpayer shall not contest in court or otherwise any amount of the liability sought to be abated.
4. If due to a disagreement concerning the amount to be abated the taxpayer does not agree to the terms provided by subsection 3 of this section or if the director determines the amounts in dispute should not be abated, the director shall issue a final decision setting forth the director's determination. Within sixty days after the date on which the director's decision is delivered in person or is mailed to the taxpayer, whichever is earlier, the taxpayer may file a petition for review of the final decision with the administrative hearing commission.
5. On petition for review before the administrative hearing commission, the commission shall consider whether the director's determination was reasonable based on the factors set forth in subsection 2 of this section. The commission may:
(1) Issue an order to the director stating an amount to be abated by the director, if the commission finds the director's decision unreasonable; or
(2) Issue an order denying the relief sought by the taxpayer, if the commission finds the director's determination reasonable.
6. The provisions of subsection 3 of this section shall apply to any abatement ordered by the commission.
7. A decision of the administrative hearing commission pursuant to this section shall not be subject to appeal or petition for review by the taxpayer or the director.
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(L. 2002 H.B. 1150, et al.)
Effective 7-01-02

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Structure Missouri Revised Statutes

Missouri Revised Statutes

Title IV - Executive Branch

Chapter 32 - Department of Revenue

Section 32.010 - Director appointed, how.

Section 32.028 - Department created — powers, duties.

Section 32.029 - Paperless documents and forms act — department to make documents and forms available electronically — limitations.

Section 32.030 - Oath of office and bond of director.

Section 32.040 - Headquarters in Jefferson City — branch offices.

Section 32.042 - Director of revenue may be served, how — proof of service.

Section 32.050 - Powers and duties of director.

Section 32.052 - Employers failing to pay withholding taxes, sales or use taxes — director's duty to notify — procedure to pay, deposit to be made to special fund — continued failure to comply deemed intent to defraud.

Section 32.053 - Policy change by department effecting particular class of person to be applied prospectively.

Section 32.055 - Sale of motor vehicle registration lists and personal information prohibited, may be disclosed to whom.

Section 32.056 - Confidentiality of motor vehicle or driver registration records of county, state or federal parole officers, federal pretrial officers, or members of the state or federal judiciary.

Section 32.057 - Confidentiality of tax returns and department records — exceptions — penalty for violation.

Section 32.059 - Contracts prohibiting agents from employing lobbyists not binding and prohibited.

Section 32.060 - Annual report, contents.

Section 32.063 - Credit cards may be accepted by department for payment of taxes and fees — director may establish fee for use.

Section 32.065 - Interest rates for certain taxes, director to set, when, how — failure of director to set rates, rates to be used.

Section 32.067 - Department of revenue information fund created — purpose — deposit.

Section 32.068 - Annual rate of interest to be calculated, director of revenue to apply rate, when.

Section 32.069 - Interest allowed and paid on refund or overpayment of interest paid in excess of annual interest rate.

Section 32.075 - Audit of tax records by political subdivisions — costs — joint audits, when — taxpayer's audit limitation.

Section 32.080 - Reproduction of drivers' licenses, tax reports, returns and related documents by department — destruction of originals permitted when — electronic filings, issuances or renewals authorized — confidentiality — admissibility — period o...

Section 32.085 - Local sales taxes, collection of — definitions.

Section 32.087 - Local sales taxes, procedures and duties of director of revenue, generally — effective date of tax — duty of retailers and director of revenue — exemptions — discounts allowed — penalties — motor vehicle and boat sales, mobile teleco...

Section 32.088 - Task force on local taxation of certain motorized vehicles established, members, goals, duties, report, expiration date.

Section 32.090 - Department to keep copies of records — records to be made available to public, when — disclosure of personal information, when.

Section 32.091 - Definitions — disclosure of individual motor vehicle records, when — certain disclosures prohibited without express consent — disclosure pursuant to United States law — disclosure for purposes of public safety — certain information n...

Section 32.095 - Motor vehicle dealer to act as agent of department, purpose — rulemaking authority.

Section 32.096 - Electronic release of liens filed electronically — rulemaking authority.

Section 32.100 - Short title.

Section 32.105 - Definitions.

Section 32.110 - Firms providing neighborhood assistance to receive tax credits.

Section 32.111 - Affordable housing assistance activities and affordable housing units, market rate housing in distressed communities, or workfare renovation projects, business firms proposing to provide, procedure for approval and tax credit — restr...

Section 32.112 - Tax credit for businesses making contribution to neighborhood organization — proposal required, content — rules authorized — approval or disapproval by commission to be filed — approval to contain maximum tax credit allowed.

Section 32.115 - Tax credits authorized, order in which applied — amount allowed annually, exceeded when — upper limit set — carry-over permitted, enforceability — credit limit for amount contributed, carry-over, total amount of credit allowed.

Section 32.117 - Homelessness assistance projects — business firms proposing to provide, approval required — location of project requirements — tax credit, amount.

Section 32.120 - Director's decisions to be in writing — director to determine amount of credit.

Section 32.125 - Rules and regulations, promulgation, procedures.

Section 32.200 - Multistate tax compact.

Section 32.205 - Article VIII adopted in this state.

Section 32.210 - Compact to apply to all state and local taxes.

Section 32.220 - Governor to appoint member to commission.

Section 32.230 - Alternate may represent member on commission — how selected.

Section 32.240 - Governor to appoint three representatives of subdivisions — to consult with commission member.

Section 32.300 - Internet motor vehicle license renewal system for certain counties — remote driver's license renewal system, requirements — highway sign recognition test and vision test not required, when.

Section 32.310 - Political subdivision sales and use tax information, mapping feature on website — requirements — change of boundaries, notice required.

Section 32.315 - Sales and use tax levies, department to issue annual report — contents.

Section 32.375 - Dispute over collection or remittance of sales or use tax — abatement allowed, when — administrative review.

Section 32.378 - Compromise of taxes, interest, penalties, or additions to the tax, when — taxpayer agreements and duties — statute of limitations if compromise agreed upon — director's duties — rulemaking authority.

Section 32.381 - Detrimental reliance by taxpayer, effect of.

Section 32.383 - Tax amnesty period established, when — procedure — ineligibility for future tax amnesty, time period — expiration date.

Section 32.385 - Offset of indebtedness agreements with the federal government — definitions — director's powers — certification, contents — federal official's powers — refunds — reciprocal agreements.

Section 32.400 - Department may use electronic means to notify persons regarding licensing and tax collection, requirements.