Missouri enacts amnesty, offset provisions


A tax amnesty period has been authorized from September 1, 2015, to November 30, 2015, from the assessment or payment of all penalties and interest with respect to unpaid Missouri taxes or taxes due and owing reported and paid in full during the amnesty period. The amnesty applies only to tax liabilities due or due but unpaid on or before December 31, 2014. Written application for amnesty must be made on forms prescribed by the Department of Revenue.

In addition, the director of revenue and the commissioner of administration are authorized to jointly enter into a reciprocal collection and offset of indebtedness agreement with the federal government, where the federal government could offset from federal payments to vendors, contractors, and taxpayers debt owed to Missouri and Missouri could offset from tax refunds and payments otherwise due to vendors and contractors nontax debt owed to the federal government. (H.B. 384, Laws 2015, effective April 27, 2015.)

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