Read the full stored bill text
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. 931
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR CRAWFORD.
5580S.01I KRISTINA MARTIN, Secretary
AN ACT
To repeal section 143.611, RSMo, and to enact in lieu thereof one new section relating to the
mailing of certain tax information.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Section 143.611, RSMo, is repealed and one new 1
section enacted in lieu thereof, to be known as section 143.611, 2
to read as follows:3
143.611. 1. As soon as practical after the return is 1
filed, the director of revenue shall examine it to determine 2
the correct amount of tax. If the director of revenue finds 3
that the amount of tax shown on the return is less than the 4
correct amount, he shall notify the taxpayer of the amount 5
of the deficiency proposed to be assessed. If the director 6
of revenue finds that the tax paid is more than the correct 7
amount, he shall credit the overpayment against any taxes 8
due under sections 143.011 to 143.996 from the taxpayer and 9
refund the difference. No deficiency shall be proposed and 10
no refund shall be made pursuant to this or any section of 11
sections 143.011 to 143.996 unless the amount exceeds one 12
dollar. 13
2. If the taxpayer fails to file an income tax return, 14
the director of revenue shall estimate the taxpayer's 15
taxable income and the tax thereon from any available 16
SB 931 2
information and notify the taxpayer of the amount proposed 17
to be assessed as in the case of a deficiency. 18
3. The notice required by subsections 1 and 2 of this 19
section, hereafter referred to as a notice of deficiency, 20
shall set forth the reason for the proposed assessment. The 21
notice of deficiency shall be mailed by [certified or 22
registered] regular first class mail to the taxpayer at his 23
last known address, or delivered electronically at the 24
taxpayer's request. In the case of a combined return, the 25
notice of deficiency may be a single combined notice except 26
that if the director of revenue is notified by either spouse 27
that separate residences have been established he shall mail 28
notices to each spouse. If the taxpayer is deceased, is 29
under a legal disability, or, in the case of a corporation, 30
has terminated its existence, a notice of deficiency may be 31
mailed to his last known address unless the director of 32
revenue has received notice of the existence and address of 33
a person to receive notices with respect to such taxpayer. 34
✓