Form Dor-3097 - Missouri Taxpayer Bill Of Rights (Page 3 of 4) in pdf

Appeal of Administrative Hearing Commission’s Findings

ment to the Administrative Hearing Commission (see below),

Once you have exhausted your appeals through the adminis-

and your petition to the Department for reassessment does

trative channels explained above, you may take your appeal

not extend this time limit. Upon receipt of a petition for

to the state court system. Again, you must file your appeal

reassessment, the Department will reconsider the additional

within 30 days of the Final Determination by the Ad min is tra-

assessment, make a determination, and notify you of its deci-

tive Hearing Commission.

sion.

Interest on Overpayments

Appeal of the Department’s Decision

You will receive interest from the Department on any over-

If you are not satisfied with the Department’s additional

payment of the income tax due for a filing period if the

assessment, you may seek a review of your case by the

Department does not refund to you the amount overpaid

Administrative Hearing Commission (AHC), which is not part

within four months of the date you file your return, the origi-

of the Department. You must file your request for review with

nal due date, or the extended due date, whichever is later.

the AHC within 60 days of the date you were sent the notice

of additional assessment by the Department.

Informal Review

You may request the Director of Revenue conduct an infor-

Sales & Use Tax

mal review of the additional assessment. You must request

this informal review within 60 days from the date you were

Prompt Issuance of Sales Tax License

sent the assessment. A request for an informal review does

If you are required by law to have a sales tax license, you will

not extend or affect the 60 days within which you may file an

be issued that license within 10 working days of the time you

appeal with the Administrative Hearing Commission.

submit a correctly completed application, bond, and pay any

Appeal of Administrative Hearing Commission’s Findings

past due tax, penalty, interest, or additions to tax you may owe.

Finally, once you have exhausted your appeals through the

Operating Without a Sales Tax License

administrative process explained above, you may take your

If you are a seller making retail sales without a sales tax

appeal to the state court system. Again, you must file your

license, you should know you are committing a misde-

appeal within 60 days of the decision by the Administrative

meanor and you could be subject to a penalty of $500 for

Hearing Commission.

the first day and $100 per day thereafter up to a maximum

Interest on Protest Payments

of $10,000.

If a court or the Administrative Hearing Commission decides

Release of Bonds

in your favor in a proceeding versus the Department, you

If you have shown satisfactory tax compliance for at least

may recover from the Department all sales or use tax pay-

two consecutive years, you may request to have your original

ments made under protest. You will receive interest from the

sales tax bond released or refunded to you.

Department on the protest payments.

Extension of Time

If, for good cause, you need additional time to pay sales tax

Collection Procedure

owed, you may request an extension of up to 60 days to

make payment. However, you will be responsible for paying

Administrative Dissolution of Corporate Charter

any interest accrued during the period.

If a corporation fails to file its annual registration reports;

Correction of Returns

fails to file or pay its annual corporate income or

You should correct any accidental errors or omissions discov-

franchise tax; fails to pay any final assessment of employer

ered in a sales tax return. Many errors may be corrected on

withholding or sales and use taxes; acquires its franchise

an amended return. You will, however, be subject to interest

through fraud; has continued to exceed or abuse the authority

and additions to tax if an error resulted in an underpayment.

granted to it by law or has continued to violate any section(s)

of the criminal code of the State of Missouri after written

Refund Claims

demand to discontinue, it shall have its corporate rights and

If you believe the Department owes you a refund for over-

privileges forfeited.

payment of sales or use tax, you may file a claim for refund.

However, you must file the claim within three years of the

Liability of Responsible Parties for Corporate Debts

date the tax was paid. Upon receipt of a claim for refund, the

Liability for sales, use, and employer withholding tax delin-

Department will consider the claim and notify you of its deci-

quencies may be assessed against responsible corporate

sion or findings.

officers and employees of a corporation, whether the cor-

poration is in good standing or has been dissolved. This

Statute of Limitations on Additional Assessments

assessment of the responsible parties is imposed if the sales,

In general, you will not be sent a notice of additional assess-

use, or employer withholding tax assessment against the cor-

ment of sales or use tax more than three years after the date

poration is final.

you filed the return or the due date, whichever is later. If,

however, you did not file a return at all, or you filed a fraudu-

Offer in Compromise

lent return, you may be sent a notice of additional assessment

If you do not have sufficient funds, assets or means available

at any time.

to pay certified delinquent taxes (individual income, corporate

income or franchise, employer withholding and sales or use

Petition for Reassessment

taxes) you may request an Offer in Compromise (OIC) by sub-

You may dispute any additional amount of sales or use tax

mitting a letter to the Department. The offer must include a

assessed by petitioning the Department for a reassessment.

proposal to pay a sum of money. Missouri law provides three

However, you have a 60 day time limit to appeal the assess-

Form Dor-3097 - Missouri Taxpayer Bill Of Rights Page 3

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