SECOND REGULAR SESSION
SENATE BILL NO. 550
90TH GENERAL ASSEMBLY
INTRODUCED BY SENATOR FLOTRON.
Pre-filed December 1, 1999, and 1,000 copies ordered printed.
TERRY L. SPIELER, Secretary.
2990S.01I
AN ACT
To repeal section 136.300, RSMo Supp. 1999, and to enact in lieu thereof one new section relating to collection of state taxes.
Section A. Section 136.300, RSMo Supp. 1999, is repealed and one new section enacted in lieu thereof, to be known as section 136.300, to read as follows:
136.300. [1.] With respect to any issue relevant to ascertaining the tax liability of a taxpayer all laws of the state imposing a tax shall be strictly construed against the taxing authority in favor of the taxpayer. The director of revenue shall have the burden of proof with respect to any factual issue relevant to ascertaining the liability of a taxpayer [only] if:
(1) The taxpayer has produced evidence that establishes that there is a reasonable dispute with respect to the issue; and
(2) The taxpayer has adequate records of its transactions and provides the department of revenue reasonable access to these records[; and
(3) In the case of a partnership, corporation or trust, the net worth of the taxpayer does not exceed seven million dollars and the taxpayer does not have more than five hundred employees at the time the final decision of the director of the department of revenue is issued.
2. This section shall not apply to any issue with respect to the applicability of any tax exemption or credit].