HB 590 -- EXAMINATION OF TAXPAYERS' RECORDS

SPONSOR:  Van Zandt

COMMITTEE ACTION:  Voted "do pass" by the Committee on
Governmental Organization and Review by a vote of 9 to 1.

This bill prohibits the state, any county, or any other
political subdivision from entering into a contract or
arrangement for the examination of a taxpayer's books and
records if the compensation for the service is contingent upon
or otherwise related to the amount of tax, interest, court cost,
or penalty assessed or collected from the taxpayer.

FISCAL NOTE:  No impact on state funds.

PROPONENTS:  Supporters say that companies should not be able to
look into tax records when contingent on finding funds.  This
would not affect the state or municipalities.

Testifying for the bill were Representative Van Zandt; Actuary
Research Institute of Missouri; Chamber of Commerce of Greater
Kansas City; Missouri Retailers Association; and Missouri
Chamber of Commerce.

OPPONENTS:  There was no opposition voiced to the committee.

Steve Bauer, Legislative Analyst

HB 590 -- Examination of Taxpayers' Records

Sponsor:  Van Zandt

This bill prohibits the state, any county, or any other
political subdivision from entering into a contract or
arrangement for the examination of a taxpayer's books and
records if the compensation for the service is contingent upon
or otherwise related to the amount of tax, interest, court cost,
or penalty assessed or collected from the taxpayer.