SB 0853 Establishes the "Department of Revenue Oversight Board" within the Office of Administration
LR Number:3443S.01I Fiscal Note:3443-01
Committee:Financial and Governmental Organization
Last Action:02/21/00 - Hearing Conducted S Financial & Governmental Journal page:
Organization Committee
Effective Date:August 28, 2000
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Current Bill Summary

SB 853 -This act establishes the "Department of Revenue Oversight Board" within the Office of Administration. The oversight board will consist of nine members including the Director of Revenue. Each member of the oversight board, with the exception of the Director of Revenue, will serve a term of five (5) years and are appointed by the Governor with the advice and consent of the Senate. The oversight board will oversee the Department of Revenue in its management, conduct, direction, execution, and application of the tax laws of Missouri.

The oversight board will review and approve any tax administration action or collection activity that impacts taxpayers prior to the Department of Revenue pursuing such activity. If the oversight board, by majority vote, determines that the action or activity is improper, the oversight board will have the authority to direct the Department to follow a course of action deemed acceptable to a majority of the members of the oversight board.

The provisions of this act are incorporated in SCS/HB 1443.