Missouri has enacted a tax amnesty program from September 1, 2015, to November 30, 2015, from the assessment or payment of all penalties and interest on unpaid Missouri taxes or taxes due and owing reported and paid in full during the amnesty period. The amnesty applies to tax liabilities due or due but unpaid on or before December 31, 2014. Amnesty will only be granted to taxpayers who have applied for amnesty within the amnesty period, who have filed a tax return for each taxable period for which amnesty is requested, who have paid the entire balance by November 30, 2015, and who agree to comply with state tax laws for the next eight years from the date of the agreement. Taxpayers who are not compliant for the subsequent 8 years will owe all interest and penalty charges that were waived under the amnesty program. If a taxpayer is granted amnesty, the taxpayer will not be eligible to participate in any future amnesty for the same type of tax. No refund or credit will be available for any payments made under amnesty. Taxpayers who are party to a criminal proceeding are not eligible to participate.
For more information, you can visit the state’s amnesty program web page.
(H.B. 384, Laws 2015, effective April 27, 2015)