105.262. No delinquent taxes, condition of state employment--annual check by department of revenue.
No delinquent taxes, condition of state employment--annual check bydepartment of revenue.
105.262. 1. As a condition of continued employment with the state ofMissouri, all persons employed full time, part time, or on a temporary orcontracted basis by the executive, legislative, or judicial branch shallfile all state income tax returns and pay all state income taxes owed.
2. Each chief administrative officer or their designee of eachdivision of each branch of state government shall at least one time eachyear check the status of every employee within the division against adatabase developed by the director of revenue to determine if all stateincome tax returns have been filed and all state income taxes owed havebeen paid. The officer or designee shall notify any employee if thedatabase shows any state income tax return has not been filed or taxes areowed under that employee's name or taxpayer number. Upon notification, theemployee will have forty-five days to satisfy the liability or provide theofficer or designee with a copy of a payment plan approved by the directorof revenue. To satisfy this section, any approved payment plan shall be inthe form of a payroll deduction. Failure to satisfy the liability orprovide a copy of the approved payroll deduction payment plan within theforty-five days will result in immediate dismissal of the employee fromemployment by the state. Nothing in this subsection shall prohibit thedirector of revenue from approving modifications to an approved payrolldeduction payment plan for good cause; however, if an employee voluntarilysuspends or terminates an approved payroll deduction without the agreementof the director of revenue before the tax liability is satisfied, then theemployee shall be in violation of this section and shall be immediatelydismissed as an employee of this state.
3. The chief administrative officer of each division of the generalassembly or their designee shall at least one time each year provide thename and Social Security number of every member of the general assembly tothe director of revenue to determine if all state income tax returns havebeen filed and all state income taxes owed have been paid. The directorshall notify any member of the general assembly if the database shows anystate income tax return has not been filed or taxes are owed under thatmember's name or taxpayer number. Upon notification, the member will haveforty-five days to satisfy the liability or provide the director with acopy of a payment plan approved by the director of revenue. To satisfythis section, any approved payment plan shall be in the form of a payrolldeduction. Failure to satisfy the liability or provide a copy of theapproved payroll deduction payment plan within the forty-five days willresult in the member's name being submitted to the appropriate ethicscommittee for disciplinary action deemed appropriate by the committee.Nothing in this subsection shall prohibit the director of revenue fromapproving modifications to an approved payroll deduction payment plan forgood cause; however, if a member voluntarily suspends or terminates anapproved payroll deduction without the agreement of the director of revenuebefore the tax liability is satisfied, then the member shall be inviolation of this section and the member's name shall be immediatelysubmitted to the appropriate ethics committee for disciplinary actiondeemed appropriate by the committee.
4. The chief administrative officer of each division of the judicialbranch or their designee shall at least one time each year provide the nameand Social Security number of every elected or appointed member of thejudicial branch to the director of revenue to determine if all state incometax returns have been filed and all state income taxes owed have been paid.The director shall notify any member if the database shows any state incometax return has not been filed or taxes are owed under that member's name ortaxpayer number. Upon notification, the member will have forty-five daysto satisfy the liability or provide the director with a copy of a paymentplan approved by the director of revenue. To satisfy this section, anyapproved payment plan shall be in the form of a payroll deduction. Failureto satisfy the liability or provide a copy of the approved payrolldeduction payment plan within the forty-five days will result in themember's name being submitted to the appropriate ethics body fordisciplinary action deemed appropriate by that body. Nothing in thissubsection shall prohibit the director of revenue from approvingmodifications to an approved payroll deduction payment plan for good cause;however, if a member voluntarily suspends or terminates an approved payrolldeduction without the agreement of the director of revenue before the taxliability is satisfied, then the member shall be in violation of thissection and the member's name shall be immediately submitted to theappropriate ethics body for disciplinary action deemed appropriate by thatbody.
5. The director of revenue shall at least one time each year checkthe status of every statewide elected official against a database developedby the director to determine if all state income tax returns have beenfiled and all state income taxes owed have been paid. The director shallnotify any elected official if the database shows any state income taxreturn has not been filed or taxes are owed under that official's name ortaxpayer number. Upon notification, the official will have forty-five daysto satisfy the liability or agree to a payment plan approved by thedirector of revenue. To satisfy this section, any approved payment planshall be in the form of a payroll deduction. Failure to satisfy theliability or agree to the approved payroll deduction payment plan withinthe forty-five days will result in the official's name being submitted tothe state ethics commission. Nothing in this subsection shall prohibit thedirector of revenue from approving modifications to an approved payrolldeduction payment plan for good cause; however, if an official voluntarilysuspends or terminates an approved payroll deduction without the agreementof the director of revenue before the tax liability is satisfied, then theofficial shall be in violation of this section and the official's nameshall be immediately submitted to the state ethics commission.
(L. 2003 H.B. 600 § 1, A.L. 2005 S.B. 367)Effective 1-01-06