660.455. Remittance of tax--fund created--record-keeping requirements.
Remittance of tax--fund created--record-keeping requirements.
660.455. 1. The in-home services tax owed or, if an offset has beenmade, the balance after such offset, if any, shall be remitted by thein-home services provider to the department of social services. Theremittance shall be made payable to the director of the department ofsocial services and shall be deposited in the state treasury to the creditof the "In-home Services Gross Receipts Tax Fund" which is hereby createdto provide payments for in-home services provided under chapter 208, RSMo.All investment earnings of the fund shall be credited to the fund.
2. An offset authorized by section 660.450 or a payment to thein-home services gross receipts tax fund shall be accepted as payment ofthe obligation set forth in section 660.425.
3. The state treasurer shall maintain records showing the amount ofmoney in the in-home services gross receipts tax fund at any time and theamount of investment earnings on such amount.
4. Notwithstanding the provisions of section 33.080, RSMo, to thecontrary, any unexpended balance in the in-home services gross receipts taxfund at the end of the biennium shall not revert to the credit of thegeneral revenue fund.
(L. 2009 H.B. 740 merged with S.B. 307)Effective 6-26-09 (H.B. 740)
8-28-09 (S.B. 307)
Expires 9-01-11