HB 1327 -- Taxation:  Assessment and Collection Procedures

Sponsor:  Portwood

This bill authorizes the Department of Revenue and the
Administrative Hearing Commission to abate all or part of the
sales and use tax liability, interest, penalty, or additions to
tax of a taxpayer resulting from disputes of taxability.  The
bill sets circumstances and guidelines for consideration,
administration, and settlement of compromise agreements between
the parties along with the prospective and retroactive
application of decisions.

Missouri House of Representatives
Last Updated October 11, 2002 at 9:00 am