HB 1030 -- Tax Amnesty Program
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
These provisions become effective July 1, 2012, and will expire
on December 31, 2015.
The bill contains an emergency clause.