136.076. Examination of taxpayer's books and records, no contract for general revenue or special revenue funds to be expended, when--effect of such contract--tax, defined--exceptions to applicabil
Examination of taxpayer's books and records, no contract for generalrevenue or special revenue funds to be expended, when--effect ofsuch contract--tax, defined--exceptions to applicability of section.
136.076. 1. Neither this state nor any county of this state shallenter into any contract or arrangement or expend any general revenue orspecial revenue funds for the examination of a taxpayer's books and recordsif any part of the compensation paid or payable for the services of theperson, firm or corporation conducting the examination is contingent uponor otherwise related to the amount of tax, interest, court cost or penaltyassessed against or collected from the taxpayer. A contract or arrangementin violation of this section, if made or entered into after August 28,2001, is void and unenforceable. Any assessment or preliminary assessmentof taxes, penalties or interest proposed or asserted by a person, firm orcorporation compensated pursuant to any such contract or arrangement shalllikewise be null and void. Any contract or arrangement, if made or enteredinto after August 28, 2001, in which the person, firm or corporationconducting the examination agrees or has an understanding with the taxingauthority that all or part of the compensation paid or payable will bewaived or otherwise not paid if there is no assessment or no collection oftax or if less than a certain amount is assessed or collected is void andunenforceable.
2. For the purposes of this section the word "tax" shall mean anytax, license, fee or other charge payable to the state of Missouri, anyagency thereof, county or any agency thereof, or other politicalsubdivision or any agency thereof, including but not limited to, income,franchise, sales and use, property, business license, gross receipts or anyother taxes payable by the taxpayer on account of its activities orproperty in, or income, sales, gross receipts or the like derived fromsources within, the state, county or political subdivision.
3. The provisions of this section shall not be construed to prohibitor restrict this state or a county of this state from entering intocontracts or arrangements for the collection of any tax, interest, courtcost or penalty when the person, firm or corporation making such assessmentor collection has no authority to determine the amount of tax, interest,court cost or penalty owed this state or a county or other politicalsubdivision of this state without approval of the entity.
(L. 2001 H.B. 129)