Sales and Use Tax Collection Procedures
This notice informs sales and use tax filers that a required return has not been received and must be filed and paid to avoid further collection procedures.
Underpay Notice and Balance Due Notice
The Department will send either of these notices if you have submitted your return without payment in full, made a calculation error when filing a return, or failed to file by the due date. The notice will indicate the current balance due on the tax period.
Notice of Assessment
If you do not resolve a debt associated with an underpayment of taxes due it will result in an assessment. When the taxpayer has failed to file the necessary return, the Department will estimate the amount due and issue an estimated assessment. Taxpayer’s Choice Upon Receipt of Assessment
The Department files liens after the expiration of time for an appeal of the Notice of Deficiency. Liens are filed with both the recorder of deeds and the circuit court. Liens filed with the recorder of deeds attach to the debtor's real and personal property. Liens filed with the circuit court are commonly called Administrative Judgments. See below for more information.
Administrative judgments permit the Department to use all post-judgment remedies, such as garnishment.
This is a warning notice that your Missouri sales tax license will be revoked in 10 days because of unpaid sales tax.
Revocation of Sales Tax License
This notices serves as official notification that your sales tax license has been revoked. The city and county in which your business is located are also notified that your local business license is now rendered void. Operation of a business without a valid Missouri retail sales tax license is a class A misdemeanor. Continued operation will subject you to a penalty of up to $500 for the first day and $100 per day thereafter, not to exceed $10,000.
Any cash bond you posted will be applied to unpaid taxes. If the bond is in the form of a Certificate of Deposit, Surety Bond or Irrevocable Letter of Credit, the Department takes steps to collect from the pertinent financial institution or insurance company. Bond forfeiture occurs once your sale tax license has been revoked.
Referral to Prosecuting Attorney or Collection Agency
Unpaid taxes may be referred to a collection agency or to a local Prosecuting Attorney. In addition to recovering the tax debt, Missouri statutes allow a 100 percent civil penalty and criminal prosecution for willful attempts to evade the tax.