☰ Revisor of Missouri

Title XXII OCCUPATIONS AND PROFESSIONS

Chapter 324

< > Effective - 28 Aug 2004, 3 histories    bottom

  324.010.  No delinquent taxes, condition for renewal of certain professional licenses. — All governmental entities issuing professional licenses, certificates, registrations, or permits pursuant to sections 209.319 to 209.339, sections 214.270 to 214.516, sections 256.010 to 256.453, section 375.014, sections 436.005 to 436.071, and chapter 317 and chapters 324 to 346 shall provide the director of revenue with the name and Social Security number of each applicant for licensure with or licensee of such entities within one month of the date the application is filed or at least one month prior to the anticipated renewal of a licensee's license.  If such licensee is delinquent on any state taxes or has failed to file state income tax returns in the last three years, the director shall then send notice to each such entity and licensee.  In the case of such delinquency or failure to file, the licensee's license shall be suspended within ninety days after notice of such delinquency or failure to file, unless the director of revenue verifies that such delinquency or failure has been remedied or arrangements have been made to achieve such remedy.  The director of revenue shall, within ten business days of notification to the governmental entity issuing the professional license that the delinquency has been remedied or arrangements have been made to remedy such delinquency, send written notification to the licensee that the delinquency has been remedied.  Tax liability paid in protest or reasonably founded disputes with such liability shall be considered paid for the purposes of this section.

­­--------

(L. 2003 H.B. 600 § 2, A.L. 2004 H.B. 978)

(2006) Section authorizing revocation of a professional license for failure to pay state taxes or file state tax returns does not violate equal protection, is not unconstitutionally vague, and was not unconstitutionally applied retroactively.  Crum v. Missouri Director of Revenue, 455 F.Supp.2d 978 (W.D.Mo.).


---- end of effective  28 Aug 2004 ----

use this link to bookmark section  324.010


 - All versions
Effective End
324.010 8/28/2004
324.010 7/1/2003 8/28/2004
324.010 8/28/1973 8/28/1973

Click here for the Reorganization Act of 1974 - or - Concurrent Resolutions Having Force & Effect of Law
In accordance with Section 3.090, the language of statutory sections enacted during a legislative session are updated and available on this website on the effective date of such enacted statutory section. Revisor Home    

Other Information
 Recent Sections Editorials May Be Cited As Tables & Forms Multiple Enact
Repeal & Transfer Definitions End Report

Site changes Pictures Contact

Other Links
Legislative Research Oversight MOLIS
Library MO WebMasters
Senate
Missouri Senate
State of Missouri
MO.gov
House
Missouri House