32.075. Audit of tax records by political subdivisions--costs--joint audits, when--taxpayer's audit limitation.

MISSOURI STATUTES AND CODES

32.075. Audit of tax records by political subdivisions--costs--joint audits, when--taxpayer's audit limitation.

Audit of tax records by political subdivisions--costs--joint audits,when--taxpayer's audit limitation.

32.075. 1. The director of revenue, under rules prescribedby him, may delegate to any political subdivision by cooperativeagreement the auditing of records incident to the administration,collection, and operation of any tax imposed by that politicalsubdivision under the authority of the sections set forth insubsection 4 of this section.

2. Once the director of revenue has approved a cooperativeagreement made under this section, the state shall pay to eachpolitical subdivision which performs an audit in accordance withsuch agreement the one percent collection fee retained by thestate, or an agreed upon portion thereof.

3. The director of revenue shall maintain supervisorycontrol over any such function or functions delegated bycooperative agreement and may require such information, reports,and documents, or the modification or termination of suchagreement as may be necessary for the performance of the dutiesimposed upon the director of revenue.

4. This section shall apply to taxes authorized by sections66.600 to 66.635, RSMo, sections 67.500 to 67.545, RSMo, sections67.550 to 67.580, RSMo, sections 67.600 to 67.640, RSMo, sections92.400 to 92.420, RSMo, sections 94.500 to 94.570, RSMo, andsections 94.600 to 94.655, RSMo.

5. No audit authorized by this section shall be undertakenby any political subdivision without the specific approval of thedirector of revenue. All audits so approved shall be conductedat the location where the taxpayer's records are maintained. Thedirector of revenue may authorize a joint audit by the state andone or more political subdivisions and may use the results ofsuch joint audit for enforcing and collecting both state andlocal taxes. The director shall not authorize more than oneaudit of the same taxpayer in any one year under this section.