Section 46 Department of Revenue?s Access to Records and Testimony

• Library: Tax Law 2009

MoDOR possesses substantial authority to obtain information from the taxpayer, the taxpayer’s employees, and other third parties. The Sales Tax Law, §§ 144.010–144.525, RSMo 2000 and Supp. 2007, and the Compensating Use Tax Law, §§ 144.600–144.761, RSMo 2000 and Supp. 2007, provisions are almost identical. Sections 144.330 and 144.645, RSMo 2000. These provisions allow MoDOR access to taxpayer records and other documents bearing on the taxpayer’s tax liability and require attendance and testimony from the taxpayer or any other person having information related to the taxpayer’s tax liability. Sections 144.330 and 144.645; see also §§ 136.080–136.100, RSMo 2000. Under § 144.330, an examiner may:

• hold investigations and hearings

• examine any books, papers, records, or memoranda bearing on the taxpayer’s sales

• require (within the county where the person resides or does business) the attendance of the taxpayer or any officer or employee of the taxpayer, or of any person having knowledge of the taxpayer’s sales; and
• administer oaths to persons or witnesses and take testimony and require proof

In the conduct of any investigation or hearing, MoDOR is not bound by the technical rules of evidence, and informality in any proceeding or in the manner of taking testimony does not invalidate any order, decision, rule, or regulation made or approved or confirmed by MoDOR. Article VIII of the Compact and 12 C.S.R. § 10-3.578 authorize MoDOR to review a taxpayer’s federal and state income tax returns and to use the information on these...