136.355. Statement of taxpayer rights, director to compile, contents--distribution.
Statement of taxpayer rights, director to compile,contents--distribution.
136.355. 1. The director of revenue shall compile astatement of taxpayer's rights applicable to taxes imposed underthe provisions of chapters 143 and 144, RSMo, and for any othertaxes which the director determines such a statement would besufficiently useful to the general population. Each suchstatement shall summarize in a clear and concise manner statelaws, rules, regulations and procedures of general applicabilityconcerning tax collections, deficiencies, appeals, refunds andother information the director determines is necessary to informthe public of applicable state laws, departmental policies andprocedures and taxpayer's rights.
2. Subject to appropriations, the director of revenue mayrequire that the statement of taxpayer's rights be distributed aspart of taxpayer instruction manuals, tax notices and otherdepartmental communications with taxpayers as determinedappropriate by the director to ensure the statement is widelydistributed and available to taxpayers.
(L. 1992 S.B. 716)