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Informal Review
Sales & Use Tax You may request the Director of Revenue conduct an
Prompt Issuance of Sales Tax License informal review of the additional assessment. You must request
If you are required by law to have a sales tax license, you will be this informal review within 60 days from the date you were sent
issued that license within ten working days of the time you submit the assessment. A request for an informal review does not extend
a correctly completed application, bond, and pay any past due tax, or affect the 60 days within which you may file an appeal with
penalty, interest, or additions to tax you may owe. the Administrative Hearing Commission.
Operating Without a Sales Tax License Appeal of Administrative Hearing Commission’s Findings
If you are a seller making retail sales without a sales tax license, Finally, once you have exhausted your appeals through the
you should know you are committing a misdemeanor and you administrative process explained above, you may take your
could be subject to a penalty of $500 for the first day and $100 appeal to the state court system. Again, you must file your appeal
per day thereafter up to a maximum of $10,000. within 60 days of the decision by the Administrative Hearing
Commission.
Release of Bonds
If you have shown satisfactory tax compliance for one year, you Interest on Protest Payments
may request to have your original sales tax bond released or If a court or the Administrative Hearing Commission decides
refunded to you. in your favor in a proceeding versus the Department, you may
recover from the Department all sales or use tax payments made
Extension of Time under protest. You will receive interest from the Department on
If, for good cause, you need additional time to pay sales tax the protest payments.
owed, you may request an extension of up to 60 days to make
payment. However, you will be responsible for paying any Collection Procedure
interest accrued during the period.
Correction of Returns Administrative Dissolution of Corporate Charter
You should correct any accidental errors or omissions If a corporation fails to file its annual registration reports; fails
discovered in a sales tax return. Many errors may be corrected on to file or pay its annual corporate income or franchise tax;
an amended return. You will, however, be subject to interest and fails to pay any final assessment of employer withholding or
additions to tax if an error resulted in an underpayment. sales and use taxes; acquires its franchise through fraud; has
continued to exceed or abuse the authority granted to it by law
Refund Claims or has continued to violate any section(s) of the criminal code of
If you believe the Department owes you a refund for the State of Missouri after written demand to discontinue, it shall
overpayment of sales or use tax, you may file a claim for refund. have its corporate rights and privileges forfeited.
However, you must file the claim within ten years of the date
of the original return or the date paid, whichever is later. Upon Liability of Responsible Parties for Corporate Debts
receipt of a claim for refund, the Department will consider the Liability for sales, use, and employer withholding tax
claim and notify you of its decision or findings. delinquencies may be assessed against responsible corporate
officers and employees of a corporation, whether the corporation
Statute of Limitations on Additional Assessments is in good standing or has been dissolved. This assessment of
In general, you will not be sent a notice of additional assessment the responsible parties is imposed if the sales, use, or employer
of sales or use tax more than three years after the date you filed withholding tax assessment against the corporation is final.
the return or the due date, whichever is later. If, however, you
did not file a return at all, or you filed a fraudulent return, you Offer in Compromise
may be sent a notice of additional assessment at any time. If you do not have sufficient funds, assets or means available
to pay certified delinquent taxes (individual income, corporate
Petition for Reassessment income or franchise, employer withholding and sales or use taxes)
You may dispute any additional amount of sales or use tax you may request an Offer in Compromise (OIC) by submitting a
assessed by petitioning the Department for a reassessment. letter to the Department. The offer must include a proposal to
However, you have a 60 day time limit to appeal the assessment pay a sum of money. Missouri law provides three reasons as a
to the Administrative Hearing Commission (see below), and your basis for an OIC: doubt as to collectibility, doubt as to liability,
petition to the Department for reassessment does not extend or to promote effective tax administration. Further information,
this time limit. Upon receipt of a petition for reassessment, the including Form MO-656 Missouri Offer in Compromise Form, may
Department will reconsider the additional assessment, make a be obtained at: dor.mo.gov/forms/MO-656.pdf.
determination, and notify you of its decision.
Income Tax Collection
Appeal of the Department’s Decision Listed below are the civil collection procedures for individual
If you are not satisfied with the Department’s additional income, corporation income and employer withholding tax
assessment, you may seek a review of your case by the deficiencies. The Notice of Adjustment is the first notification of a
Administrative Hearing Commission (AHC), which is not part deficiency. You have 60 days from the date of the second notice,
of the Department. You must file your request for review with called the Assessment of Unpaid Tax, to request a redetermination
the AHC within 60 days of the date you were sent the notice of by the Department. If you do not request a redetermination within
additional assessment by the Department. Your request for review the 60 day period, the assessment becomes final. You may arrange
may be sent to Administrative Hearing Commission, PO Box to pay the deficiency at any stage of the collection process.
1557, Jefferson City, MO 65102-1557.
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