HB 1030 -- Tax Amnesty Program

Sponsor: Flanigan

This bill authorizes an amnesty from the assessment or payment of

all penalties, additions to tax, and interest on delinquencies of

unpaid taxes administered by the Department of Revenue which

occurred on or prior to December 31, 2011. A taxpayer must apply

for amnesty; pay the unpaid taxes in full from August 1, 2012, to

October 31, 2012; and agree to comply with state tax laws for the

next eight years from the date of the agreement. A taxpayer

participating in the amnesty program cannot be issued or allowed

to renew any Missouri driver’s license or motor vehicle license

plate until the entire balance due has been paid. All new

revenues resulting from the program must be deposited into the

General Revenue Fund unless otherwise earmarked by the Missouri

Constitution.

These provisions become effective July 1, 2012, and will expire

on December 31, 2015.

The bill contains an emergency clause.