142.833. Liability for unpaid tax. - Missouri Statutes

Liability for unpaid tax.

142.833. Any person who is required to precollect or pay a tax asestablished in this chapter and who fails to precollect or remit the tax orany part thereof is fully responsible for the unpaid tax. The director mayrecover any unpaid taxes pursuant to this chapter from any party who wasunder a duty to precollect or pay the tax. Such person remains liable forthe taxes even in the event that, for whatever reason, such person failedto precollect or pay the taxes due. The liability to precollect and remitshall be separate from any duty that the consumer may have pursuant to thischapter to pay upon consumption, and the existence of such overlappingduties shall not be a defense for a failure to precollect and remit, thoughit may give rise to a refund claim in accordance with section 142.824 ifboth parties pay the tax.

(L. 1998 S.B. 619)

Effective 1-1-99