Missouri Revised Statutes
Chapter 37 - Office of Administration
Section 37.650 - Office of taxpayer advocate established — appointment, term, duties — annual report.

Effective - 28 Aug 2015
37.650. Office of taxpayer advocate established — appointment, term, duties — annual report. — 1. There is hereby established within the department of revenue the "Office of Taxpayer Advocate", for the purpose of providing independent assistance to taxpayers.
2. The office shall be administered by the taxpayer advocate, who shall be appointed by the governor with the advice and consent of the senate. The taxpayer advocate shall hold office for a term of six years and shall continue to hold office until a successor has been duly appointed. The advocate shall act independently of the department of revenue in the performance of his or her duties. The department of revenue shall provide administrative support and staff as deemed necessary.
3. The office shall have the authority:
(1) To communicate with any taxpayer regarding any tax issues that the taxpayer is experiencing;
(2) To communicate with any employees of the department of revenue regarding a taxpayer's tax issues; and
(3) To have access to any records held by any department or agency regarding a taxpayer's tax issues.
4. For any information obtained from a state agency or entity under this section, the office of taxpayer advocate shall be subject to the same disclosure restrictions and confidentiality requirements that apply to the state agency or entity providing such information to the office of taxpayer advocate. For information obtained directly by the office of taxpayer advocate under this section, the office of taxpayer advocate shall be subject to the same disclosure restrictions and confidentiality requirements that apply to the department of revenue.
5. The office shall annually submit to the governor and the general assembly a detailed report on the work of the office of the taxpayer advocate. Such report shall include, but not be limited to, the number of taxpayer cases handled by the office and the disposition of such cases. The report shall also include any recommendation for changes in tax laws or the operation of the department of revenue. The report filed by the office shall not be subject to review by any executive branch official.
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(L. 2015 H.B. 384)

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Structure Missouri Revised Statutes

Missouri Revised Statutes

Title IV - Executive Branch

Chapter 37 - Office of Administration

Section 37.005 - Powers and duties, generally.

Section 37.007 - Credit card, debit card, and other electronic payments, statewide system for all state agencies and departments.

Section 37.010 - Commissioner of administration, compensation, oath of office, duties — vacancy, governor to serve.

Section 37.012 - Commissioner may provide cooperative purchasing services — when.

Section 37.013 - Definitions.

Section 37.014 - Minority business advocacy commission established — members — qualifications — terms — vacancy — per diem and expenses — meetings — duties — staff.

Section 37.016 - Minority business advocacy commission to confer with division of tourism on rules.

Section 37.020 - Definitions — socially and economically disadvantaged small business concerns — plan to increase and maintain participation — study — oversight review committee, members — nonprofit designated as minority or women's business enterpri...

Section 37.023 - Women's and minority business enterprises certifications, rules authorized.

Section 37.070 - Transparency policy — public availability of data — broad interpretation of sunshine law requests — breach of the public trust, when.

Section 37.075 - Federal surplus property — office of administration as agency for distribution.

Section 37.076 - Federal surplus property fund established, purpose — investment — not to lapse into general revenue.

Section 37.078 - Recycling of waste, agency to promote, annual report.

Section 37.079 - Report by commissioner on surplus property agency, content.

Section 37.080 - Fees for expenses of distributing surplus property — use — commissioner to give bond.

Section 37.090 - Deposit of funds received from sale of surplus property — administration and use of funds.

Section 37.100 - Duties of office.

Section 37.110 - Information technology services division established.

Section 37.120 - Central mail handling unit.

Section 37.130 - Demographic and statistical unit, duties of.

Section 37.135 - Federal census on precinct-to-precinct basis, when, cost.

Section 37.350 - Copying machines or printing equipment, purchase, lease or rental, approval by commissioner required, exception.

Section 37.410 - Fund created, purpose, payments authorized, when.

Section 37.413 - Moneys appropriated from fund deemed to satisfy state's property insurance requirements for state buildings.

Section 37.450 - State vehicle fleet manager position created, appointment, duties — definitions — fee paid by each state agency.

Section 37.452 - Sale of surplus vehicles, proceeds to go to owning state agency, exceptions — moneys to be used for purchase of vehicles only.

Section 37.455 - Ethanol-blended fuel, requirements for state vehicle fleet.

Section 37.503 - National accreditation recognized as equivalent to state licensure.

Section 37.650 - Office of taxpayer advocate established — appointment, term, duties — annual report.

Section 37.700 - Definitions.

Section 37.705 - Office established — appointment of child advocate.

Section 37.710 - Access to information — authority of office — confidentiality of information.

Section 37.715 - Complaint procedures — annual report, contents.

Section 37.719 - Independent review, when, procedures — recommendations, findings submitted.

Section 37.725 - Files may be disclosed at discretion of child advocate, exceptions — privileged information — penalty for disclosure of confidential material.

Section 37.730 - Immunity from liability, when.

Section 37.735 - Council assigned to office of administration, members, chairperson — executive director, funding — appointment of members, terms, qualifications — meetings.

Section 37.740 - Duties of the council.

Section 37.745 - Funding sources.

Section 37.800 - Automated telephone answering systems, caller to be given option of speaking to a live operator, when.

Section 37.850 - Portal to be maintained — database, contents, updating.

Section 37.900 - Statewide elected officials may request determination of lowest and best bidder, procedure.

Section 37.920 - Trust fund created for information technology expenses, use of moneys.

Section 37.940 - Program established, executive director — definitions — areas of critical state concern — grant teams, duties — demonstration projects — rulemaking authority — sunset provision.

Section 37.960 - Capital improvements and construction projects, report, contents.

Section 37.1090 - Definitions.

Section 37.1091 - Database created, availability on accountability portal and department website.

Section 37.1092 - Contents of database.

Section 37.1093 - Record of expenditures — downloadable information.

Section 37.1094 - Local governments may participate in database, procedure — electronic transmission of data — financial reimbursement, when.

Section 37.1095 - Public comment.

Section 37.1096 - Confidential information not to be included in database — state immunity from liability, when.

Section 37.1097 - Database internet link on local government websites.

Section 37.1098 - Rulemaking authority.