Read 1st time January 5, 2000, and 1000 copies ordered printed.
ANNE C. WALKER, Chief Clerk
AN ACT
To repeal sections 136.355 and 136.380, RSMo 1994, and section 136.300, RSMo Supp. 1999, relating to taxpayer's rights, and to enact in lieu thereof three new sections relating to the same subject.
Section A. Sections 136.355 and 136.380, RSMo 1994, and section 136.300, RSMo Supp. 1999, are repealed and three new sections enacted in lieu thereof, to be known as sections 136.300, 136.355 and 136.380, to read as follows:
136.300. 1. With respect to any issue relevant to ascertaining the tax liability of a taxpayer all laws of the state imposing a tax shall be strictly construed against the taxing authority in favor of the taxpayer. The director of revenue shall have the burden of proof with respect to any factual issue relevant to ascertaining the liability of a taxpayer only if:
(1) The taxpayer has produced evidence that establishes that there is a reasonable dispute with respect to the issue; and
(2) The taxpayer has adequate records of its transactions and provides the department of revenue reasonable access to these records; and
(3) In the case of a partnership, corporation or trust, the net worth of the taxpayer does not exceed seven million dollars and the taxpayer does not have more than five hundred employees at the time the final decision of the director of the department of revenue is issued.
2. Any notice of adjustment or other form asserting taxpayer liability that is sent to a taxpayer by the department shall contain a return postage paid envelope for the purpose of allowing the taxpayer to produce the evidence or records necessary to change the burden of proof pursuant to subsection 1 of this section. Any such notice or form shall also list both a toll-free fax number and a toll-free phone number to assist the taxpayer in providing such evidence or records, both of which shall be established by the director as soon as is practicable after the effective date of this section. The toll-free numbers described in this section may be the same numbers as the taxpayer hotline numbers required by section 136.355.
3. This section shall not apply to any issue with respect to the applicability of any tax exemption or credit.
136.355. 1. The director of revenue shall compile a statement of taxpayer's rights applicable to taxes imposed [under the provisions of] pursuant to chapters 143 and 144, RSMo, and for any other taxes which the director determines such a statement would be sufficiently useful to the general population. Each such statement shall summarize in a clear and concise manner state laws, rules, regulations and procedures of general applicability concerning tax collections, deficiencies, appeals, refunds and other information the director determines is necessary to inform the public of applicable state laws, departmental policies and procedures and taxpayer's rights. The statement shall also list a toll-free taxpayer hotline phone number and fax number for the purpose of disseminating any of the information described in this subsection. The numbers shall be established by the director as soon as is practicable after the effective date of this section, and shall be staffed as needed by the office of taxpayers' ombudsman pursuant to section 136.380.
2. Subject to appropriations, the director of revenue [may] shall require that the statement of taxpayer's rights and the toll-free taxpayer hotline numbers be distributed as part of taxpayer instruction manuals, tax notices and other departmental communications with taxpayers as determined appropriate by the director to ensure the statement is widely distributed and available to taxpayers.
136.380. 1. The director of revenue shall establish or designate within the department of revenue the "Office of Taxpayers' Ombudsman". Such office shall be available to answer taxpayer questions and help solve taxpayer grievances. The toll-free telephone number, toll-free facsimile number and address of the taxpayers' ombudsman shall be disseminated to the general public as required in subsection 2 of section 136.355. Such office shall be created from existing personnel or can be staffed from appropriations made for such purpose.
2. Any employee of the department of revenue which communicates with an individual taxpayer either in writing or by
telephone shall provide the taxpayer with an identifying number associated with the employee. The director may develop
the identifying procedure by policy.
Missouri House of Representatives