HB1782 Changes the burden of proof in tax cases in favor of the taxpayer and applies to issues involving the applicability of tax exemptions and credits.
Sponsor: Gibbons, Michael R. (94) Effective Date:00/00/0000
CoSponsor: Secrest, Patricia K. (93) LR Number: 3182L.01I
Last Action: 02/03/2000 - Referred: Ways and Means (H)
HB1782
Next Hearing:Hearing not scheduled
Calendar:Bill currently not on calendar
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Available Bill Summaries for HB1782 Copyright(c)
* Introduced

Available Bill Text for HB1782
* Introduced *

BILL SUMMARIES

INTRODUCED

HB 1782 -- Taxation:  Burden of Proof in Tax Cases

Co-Sponsors:  Gibbons, Secrest, Patek, Hegeman, Summers

This bill expands the burden of proof shift from the taxpayer to
the Department of Revenue by shifting the burden to the
department on any claim of tax exemption or credit.  The
taxpayer and claim must meet certain criteria.

The bill also removes the exemption from the burden of proof
shift currently imposed on corporations, trusts, or partnerships
with a net worth of $7 million or more and having 500 or more
employees.


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