140.855. Vendors, office of administration to pay funds due vendors to department of revenue, when--notice, contents--hearing, procedure, effect of failure to request.

MISSOURI STATUTES AND CODES

140.855. Vendors, office of administration to pay funds due vendors to department of revenue, when--notice, contents--hearing, procedure, effect of failure to request.

Vendors, office of administration to pay funds due vendors todepartment of revenue, when--notice, contents--hearing, procedure,effect of failure to request.

140.855. 1. If a vendor identified by the department ofrevenue is determined by the department to owe tax, the office ofadministration shall transfer an amount equal to the tax owedfrom the payment due the vendor not to exceed the amount of taxowed to the department of revenue.

2. Upon transfer of funds to the department of revenuepursuant to subsection 1 of this section, the department shallnotify by certified mail the taxpayer whose payment is sought tobe transferred. Such notice shall clearly set forth the name ofthe taxpayer, the amount of tax due, the taxpayer's opportunityto give written application for a hearing to contest the setoffwithin thirty days of the date of receipt of the notice and thatfailure to apply for such a hearing, in writing, within thethirty-day period will be deemed a waiver of the opportunity tocontest the setoff and will constitute liquidation of the debt.If the application for hearing alleges a defense to the nature oramount of the claim upon which the setoff is based which requiresan evidentiary hearing, the department shall promptly conductsuch hearing, in accordance with the provisions of chapter 536,RSMo. Failure of the debtor to make application for a hearingshall constitute liquidation of the debt. If the debt is basedon a court or administrative order, the debtor shall be entitledto assert only those defenses which arose subsequent to suchcourt or administrative order, and no issue may be raised at thehearing which has previously been litigated.