HB1638 Changes the burden of proof in tax case in favor of the taxpayer, but does not apply to issues involving the applicability of tax credits or exemptions.
Sponsor: Gibbons, Michael R. (94) Effective Date:00/00/0000
CoSponsor: LR Number: 3111L.01I
Last Action: 02/03/2000 - Referred: Ways and Means (H)
HB1638
Next Hearing:Hearing not scheduled
Calendar:Bill currently not on calendar
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Available Bill Summaries for HB1638 Copyright(c)
* Introduced

Available Bill Text for HB1638
* Introduced *

BILL SUMMARIES

INTRODUCED

HB 1638 -- Income Tax

Sponsor:  Gibbons

This bill shifts the burden of proof in income tax cases to the
Department of Revenue when the taxpayer:

(1)  produces evidence establishing that there is a reasonable
dispute with respect to the issue;

(2)  provides adequate records of its transactions; and

(3)  does not have more than 500 employees and does not exceed a
net worth of $7 million, in the case of a partnership,
corporation, or trust.

All laws imposing an income tax will be strictly construed
against the taxing authority.  The bill includes cases before
the Administrative Hearing Commission.  The bill does not apply
to issues regarding the applicability of income tax exemptions
or credits.


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