Bill > SB1419

This bill modifies how the Missouri Department of Revenue communicates tax deficiency or refund notices to taxpayers. Currently, such notices are required to be sent via certified or registered mail, but the bill changes this to allow sending notices by regular first-class mail and adds an option for electronic delivery if the taxpayer requests it. The bill maintains existing provisions that no deficiency or refund will be processed unless the amount exceeds one dollar. The bill also preserves the requirement that notices must include the reason for the proposed tax assessment and provides guidance for special circumstances like deceased taxpayers, those with legal disabilities, or corporations that have ceased operations. For situations where a taxpayer fails to file an income tax return, the director of revenue can still estimate the taxpayer's taxable income using available information and issue a deficiency notice. In cases of combined tax returns, a single notice may be sent, but if spouses are living separately, individual notices will be mailed to each spouse.

Labor and Employment

https://www.senate.mo.gov/26info/BTS_Web/Bill.aspx?SessionType=R&BillID=6861