On September 9, 2011, the Missouri House of Representatives approved H.B. 2a, providing amnesty from assessment or payment of penalties, additions, and interest on unpaid Missouri income, sales and use taxes due on or before December 31, 2010.
- apply for amnesty;
- file a tax return for each tax period for which amnesty is requested;
- pay the unpaid taxes in full between January 1, 2012 and February 29, 2012; and
- comply with Missouri tax laws for eight years after the date of the amnesty agreement.
Amnesty would apply except for penalties, additions to tax, and interest paid before January 1, 2012, or to any taxpayer who is a party to any criminal investigation or to any civil or criminal litigation pending in any U.S. or Missouri court for nonpayment, delinquency, or fraud relating to any Missouri tax imposed at the time of payment.
A taxpayer’s failure to comply with the state tax laws during the eight years following the date of the agreement results in all penalties, additions to tax, and interest which were waived under the amnesty becoming due and owing immediately. Taxpayers participating in the amnesty program relinquish all administrative and judicial rights of appeal, and no tax payment under the amnesty program would be eligible for refund or credit.