SB 247-1_ Filed 02/19/2004, 08:05 Wolkins

Text Box

    PREVAILED      Roll Call No. _______
    FAILED        Ayes _______
    WITHDRAWN        Noes _______





    I move that Engrossed Senate Bill 247 be amended to read as follows:

SOURCE: Page 3, line 10; (04)MO024701.3. -->     Page 3, line 10, delete "does" and insert " do".
    Page 3, line 21, delete "The" and insert " Except as provided in subsection (l), the".
    Page 3, between lines 36 and 37, begin a new paragraph and insert:
    " (l) If the department or an agent, employee, or officer of the department publishes under subsection (j) the name of a person:
        (1) who is not liable for a tax warrant described in subsection (j); or
        (2) for whom a tax release was issued under subsection (b) during the two (2) weeks immediately preceding publication of the person's name under subsection (j);
the person may file a claim against the department in an amount not to exceed the amount of the tax warrant for which the person was listed as liable in the list published under subsection (j).
    (m) A claim described in subsection (l) must be filed:
        (1) not more than thirty (30) days after publication of the person's name under subsection (j); and
        (2) on a form prescribed by the department.
The department shall pay or deny a claim described in subsection (l) not more than forty-five (45) days after the claim is filed. If the department pays the claim, the auditor of state shall issue a warrant drawn on the treasurer of state to a person described in

subsection (l) in the amount of the claim. If the department denies the claim, the person may appeal the denial to the tax court. The tax court may award the prevailing party on appeal reasonable attorney fees and court costs incurred in the appeal.".
    (Reference is to ESB 247 as printed February 17, 2004.)


Representative Wolkins

MO024701/DI 103     2004