SB1419

Missouri SB1419 modifies tax information mailing procedures for notices of deficiency.

Missouri SB1419 changes how the director of revenue sends notices of deficiency to taxpayers. If spouses establish separate residences, the director must mail separate notices. For deceased or legally disabled taxpayers, notices go to their last known address unless another address is provided. The notice must explain the reason for the proposed assessment and can be mailed or sent electronically. If the taxpayer overpays, the excess is credited against other taxes owed and any remaining amount is refunded if it exceeds one dollar.