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EXPLANATION-Matter enclosed in bold-faced brackets [thus] in this bill is not enacted
and is intended to be omitted in the law.
SECOND REGULAR SESSION
SENATE BILL NO. 1655
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR WEBBER.
7159S.01I KRISTINA MARTIN, Secretary
AN ACT
To repeal sections 138.190 and 138.200, RSMo, and to enact in lieu thereof two new sections
relating to the state tax commission.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Sections 138.190 and 138.200, RSMo, are 1
repealed and two new sections enacted in lieu thereof, to be 2
known as sections 138.190 and 138.200, to read as follows:3
138.190. There is hereby created within the state 1
department of revenue a commission to be known and 2
designated as the "State Tax Commission". The director of 3
revenue shall have no supervision, authority or control over 4
such actions or decisions of the state tax commission as 5
relates to its duties prescribed by law. The state tax 6
commission shall be composed of [three] five members, chosen 7
from the two major political parties, who shall be appointed 8
by the governor, with the advice and consent of the senate, 9
one of whom shall be designated chairman, and to hold office 10
for staggered terms of six years[; provided, however, that 11
of members first appointed, one member shall be appointed 12
for a term of two years, one member for a term of four 13
years, and one member for a term of six years]. Each 14
commissioner shall hold office until his successor shall 15
qualify. 16
138.200. 1. Each commissioner shall be a qualified 1
voter and taxpayer and resident of the state for at least 2
five years next preceding his appointment. At all times the 3
SB 1655 2
state tax commission shall be so constituted that not more 4
than [two] three members shall be of the same political 5
party. 6
2. In the event of a vacancy occurring while the 7
general assembly is not in session, the governor may appoint 8
a temporary member of the commission to serve until such 9
time as a permanent appointment can be made with the advice 10
and consent of the senate. 11
3. Each commissioner shall devote his full time and 12
efforts to the discharge of his duties and shall not accept 13
any private employment of any kind or nature while serving 14
on the commission nor hold any other office under the laws 15
of this state, or any city, or county, or city and county, 16
in this state, nor any office under the government of the 17
United States. 18
4. No commissioner or employee of the commission shall 19
hold any position of profit, engage in any occupation or 20
business interfering with, or inconsistent with, his duties 21
as commissioner or employee. No person is eligible to 22
appointment or shall hold the office of commissioner, or be 23
appointed by the commission, or hold any office or position 24
under the commission, who holds any official office or 25
position or who is a stockholder or who is in any wise 26
pecuniarily interested in any common carrier, public 27
utility, or any other corporation whose original assessment 28
is made by the commission, as provided by this chapter. The 29
words "original assessment" as used herein shall not be held 30
or construed to include the assessment of corporation 31
franchise tax. 32
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