115.342. Disqualification for delinquent taxes--affidavit, form--complaints, investigation, notice, payment of taxes. - Missouri Statutes

Disqualification for delinquent taxes--affidavit, form--complaints,investigation, notice, payment of taxes.

115.342. 1. Any person who files as a candidate for election to apublic office shall be disqualified from participation in the election forwhich the candidate has filed if such person is delinquent in the paymentof any state income taxes, personal property taxes, real property taxes onthe place of residence, as stated on the declaration of candidacy, or ifthe person is a past or present corporate officer of any fee office thatowes any taxes to the state.

2. Each potential candidate for election to a public office shallfile an affidavit with the department of revenue and include a copy of theaffidavit with the declaration of candidacy required under section 115.349.Such affidavit shall be in substantially the following form:

"AFFIRMATION OF TAX PAYMENTS:

I hereby declare under penalties of perjury that I am not currentlyaware of any delinquency in the filing or payment of any state incometaxes, personal property taxes, real property taxes on the place ofresidence, as stated on the declaration of candidacy, or that I am a pastor present corporate officer of any fee office that owes any taxes to thestate, other than those taxes which may be in dispute. .............................. Candidate's Signature .............................. Printed Name of Candidate."

3. Upon receipt of a complaint alleging a delinquency of thecandidate in the filing or payment of any state income taxes, personalproperty taxes, real property taxes on the place of residence, as stated onthe declaration of candidacy, or if the person is a past or presentcorporate officer of any fee office that owes any taxes to the state, thedepartment of revenue shall investigate such potential candidate to verifythe claim contained in the complaint. If the department of revenue finds apositive affirmation to be false, the department shall contact thesecretary of state, or the election official who accepted such candidate'sdeclaration of candidacy, and the potential candidate. The departmentshall notify the candidate of the outstanding tax owed and give thecandidate thirty days to remit any such outstanding taxes owed which arenot the subject of dispute between the department and the candidate. Ifthe candidate fails to remit such amounts in full within thirty days, thecandidate shall be disqualified from participating in the current electionand barred from refiling for an entire election cycle even if theindividual pays all of the outstanding taxes that were the subject of thecomplaint.

(L. 2006 H.B. 1900)

Effective 1-01-07