301.025. Personal property taxes and federal heavy vehicle use tax, paid when--tax receipt forms--failure to pay personal property tax, effect of, notification requirements, reinstatement fee, appeals - Missouri Statutes

Personal property taxes and federal heavy vehicle use tax, paidwhen--tax receipt forms--failure to pay personal property tax,effect of, notification requirements, reinstatement fee,appeals--rulemaking, procedure.

301.025. 1. No state registration license to operate any motorvehicle in this state shall be issued unless the application for license ofa motor vehicle or trailer is accompanied by a tax receipt for the tax yearwhich immediately precedes the year in which the vehicle's or trailer'sregistration is due and which reflects that all taxes, including delinquenttaxes from prior years, have been paid, or a statement certified by thecounty collector or collector-treasurer of the county in which theapplicant's property was assessed showing that the state and countytangible personal property taxes for such previous tax year and alldelinquent taxes due have been paid by the applicant, or a statementcertified by the county or township collector for such previous year thatno such taxes were assessed or due and, the applicant has no unpaid taxeson the collector's tax roll for any subsequent year or, if the applicant isnot a resident of this state and serving in the armed forces of the UnitedStates, the application is accompanied by a leave and earnings statementfrom such person verifying such status or, if the applicant is anorganization described pursuant to subdivision (5) of section 137.100,RSMo, or subsection 1 of section 137.101, RSMo, the application isaccompanied by a document, in a form approved by the director, verifyingthat the organization is registered with the department of revenue or isdetermined by the Internal Revenue Service to be a tax-exempt entity. Ifthe director of the department of revenue has been notified by the assessorpursuant to subsection 2 of section 137.101, RSMo, that the applicant'spersonal property is not tax exempt, then the organization's applicationshall be accompanied by a statement certified by the county collector orcollector-treasurer of the county in which the organization's property wasassessed showing that the state and county tangible personal property taxesfor such previous tax year and all delinquent taxes due have been paid bythe organization. In the event the registration is a renewal of aregistration made two or three years previously, the application shall beaccompanied by proof that taxes were not due or have been paid for the twoor three years which immediately precede the year in which the motorvehicle's or trailer's registration is due. The county collector orcollector-treasurer shall not be required to issue a receipt or certifiedstatement that taxes were not assessed or due for the immediately precedingtax year until all personal property taxes, including all current anddelinquent taxes, are paid. If the applicant was a resident of anothercounty of this state in the applicable preceding years, he or she mustsubmit to the collector or collector-treasurer in the county of residenceproof that the personal property tax was paid in the applicable tax years.Every county collector and collector-treasurer shall give each person a taxreceipt or a certified statement of tangible personal property taxes paid.The receipt issued by the county collector in any county of the firstclassification with a charter form of government which contains part of acity with a population of at least three hundred fifty thousand inhabitantswhich is located in more than one county, any county of the firstclassification without a charter form of government with a population of atleast one hundred fifty thousand inhabitants which contains part of a citywith a population of at least three hundred fifty thousand inhabitantswhich is located in more than one county and any county of the firstclassification without a charter form of government with a population of atleast one hundred ten thousand but less than one hundred fifty thousandinhabitants shall be determined null and void if the person paying tangiblepersonal property taxes issues or passes a check or other similar sightorder which is returned to the collector because the account upon which thecheck or order was drawn was closed or did not have sufficient funds at thetime of presentation for payment by the collector to meet the face amountof the check or order. The collector may assess and collect in addition toany other penalty or interest that may be owed, a penalty of ten dollars orfive percent of the total amount of the returned check or order whicheveramount is greater to be deposited in the county general revenue fund, butin no event shall such penalty imposed exceed one hundred dollars. Thecollector may refuse to accept any check or other similar sight order inpayment of any tax currently owed plus penalty or interest from a personwho previously attempted to pay such amount with a check or order that wasreturned to the collector unless the remittance is in the form of acashier's check, certified check or money order. If a person does notcomply with the provisions of this section, a tax receipt issued pursuantto this section is null and void and no state registration license shall beissued or renewed. Where no such taxes are due each such collector shall,upon request, certify such fact and transmit such statement to the personmaking the request. Each receipt or statement shall describe by type thetotal number of motor vehicles on which personal property taxes were paid,and no renewal of any state registration license shall be issued to anyperson for a number greater than that shown on his or her tax receipt orstatement except for a vehicle which was purchased without another vehiclebeing traded therefor, or for a vehicle previously registered in anotherstate, provided the application for title or other evidence shows that thedate the vehicle was purchased or was first registered in this state wassuch that no personal property tax was owed on such vehicle as of the dateof the last tax receipt or certified statement prior to the renewal. Thedirector of revenue shall make necessary rules and regulations for theenforcement of this section, and shall design all necessary forms. Ifelectronic data is not available, residents of counties with a townshipform of government and with collector-treasurers shall present personalproperty tax receipts which have been paid for the preceding two years whenregistering under this section.

2. Every county collector in counties with a population of over sixhundred thousand and less than nine hundred thousand shall give priority toissuing tax receipts or certified statements pursuant to this section forany person whose motor vehicle registration expires in January. Suchcollector shall send tax receipts or certified statements for personalproperty taxes for the previous year within three days to any person whopays the person's personal property tax in person, and within twentyworking days, if the payment is made by mail. Any person wishing to havepriority pursuant to this subsection shall notify the collector at the timeof payment of the property taxes that a motor vehicle registration expiresin January. Any person purchasing a new vehicle in December and licensingsuch vehicle in January of the following year may use the personal propertytax receipt of the prior year as proof of payment.

3. In addition to all other requirements, the director of revenueshall not register any vehicle subject to the heavy vehicle use tax imposedby Section 4481 of the Internal Revenue Code of 1954 unless the applicantpresents proof of payment, or that such tax is not owing, in such form asmay be prescribed by the United States Secretary of the Treasury. No proofof payment of such tax shall be required by the director until the form forproof of payment has been prescribed by the Secretary of the Treasury.

4. Beginning July 1, 2000, a county collector or collector-treasurermay notify, by ordinary mail, any owner of a motor vehicle for whichpersonal property taxes have not been paid that if full payment is notreceived within thirty days the collector may notify the director ofrevenue to suspend the motor vehicle registration for such vehicle. Anynotification returned to the collector or collector-treasurer by the postoffice shall not result in the notification to the director of revenue forsuspension of a motor vehicle registration. Thereafter, if the owner failsto timely pay such taxes the collector or collector-treasurer may notifythe director of revenue of such failure. Such notification shall be onforms designed and provided by the department of revenue and shall list themotor vehicle owner's full name, including middle initial, the owner'saddress, and the year, make, model and vehicle identification number ofsuch motor vehicle. Upon receipt of this notification the director ofrevenue may provide notice of suspension of motor vehicle registration tothe owner at the owner's last address shown on the records of thedepartment of revenue. Any suspension imposed may remain in effect untilthe department of revenue receives notification from a county collector orcollector-treasurer that the personal property taxes have been paid infull. Upon the owner furnishing proof of payment of such taxes and payinga twenty dollar reinstatement fee to the director of revenue the motorvehicle or vehicles registration shall be reinstated. In the event a motorvehicle registration is suspended for nonpayment of personal property taxthe owner so aggrieved may appeal to the circuit court of the county of hisor her residence for review of such suspension at any time within thirtydays after notice of motor vehicle registration suspension. Upon suchappeal the cause shall be heard de novo in the manner provided by chapter536, RSMo, for the review of administrative decisions. The circuit courtmay order the director to reinstate such registration, sustain thesuspension of registration by the director or set aside or modify suchsuspension. Appeals from the judgment of the circuit court may be taken asin civil cases. The prosecuting attorney of the county where such appealis taken shall appear in behalf of the director, and prosecute or defend,as the case may require.

5. Beginning July 1, 2005, a city not within a county or any homerule city with more than four hundred thousand inhabitants and located inmore than one county may notify, by ordinary mail, any owner of a motorvehicle who is delinquent in payment of vehicle-related fees and fines thatif full payment is not received within thirty days, the city not within acounty or any home rule city with more than four hundred thousandinhabitants and located in more than one county may notify the director ofrevenue to suspend the motor vehicle registration for such vehicle. Anynotification returned to the city not within a county or any home rule citywith more than four hundred thousand inhabitants and located in more thanone county by the post office shall not result in the notification to thedirector of revenue for suspension of a motor vehicle registration. If thevehicle-related fees and fines are assessed against a car that isregistered in the name of a rental or leasing company and the vehicle isrented or leased to another person at the time the fees or fines areassessed, the rental or leasing company may rebut the presumption byproviding the city not within a county or any home rule city with more thanfour hundred thousand inhabitants and located in more than one county witha copy of the rental or lease agreement in effect at the time the fees orfines were assessed. A rental or leasing company shall not be charged forfees or fines under this subsection, nor shall the registration of avehicle be suspended, unless prior written notice of the fees or fines hasbeen given to that rental or leasing company by ordinary mail at theaddress appearing on the registration and the rental or leasing company hasfailed to provide the rental or lease agreement copy within fifteen days ofreceipt of such notice. Any notification to a rental or leasing companythat is returned to the city not within a county or any home rule city withmore than four hundred thousand inhabitants and located in more than onecounty by the post office shall not result in the notification to thedirector of revenue for suspension of a motor vehicle registration. Forthe purpose of this section, "vehicle-related fees and fines" includes, butis not limited to, traffic violation fines, parking violation fines,vehicle towing, storage and immobilization fees, and any late paymentpenalties, other fees, and court costs associated with the adjudication orcollection of those fines.

6. If after notification under subsection 5 of this section thevehicle owner fails to pay such vehicle-related fees and fines to the citynot within a county or any home rule city with more than four hundredthousand inhabitants and located in more than one county within thirty daysfrom the date of such notice, the city not within a county or any home rulecity with more than four hundred thousand inhabitants and located in morethan one county may notify the director of revenue of such failure. Suchnotification shall be on forms or in an electronic format approved by thedepartment of revenue and shall list the vehicle owner's full name andaddress, and the year, make, model, and vehicle identification number ofsuch motor vehicle and such other information as the director shallrequire.

7. Upon receipt of notification under subsection 5 of this section,the director of revenue may provide notice of suspension of motor vehicleregistration to the owner at the owner's last address shown on the recordsof the department of revenue. Any suspension imposed may remain in effectuntil the department of revenue receives notification from a city notwithin a county or any home rule city with more than four hundred thousandinhabitants and located in more than one county that the vehicle-relatedfees or fines have been paid in full. Upon the owner furnishing proof ofpayment of such fees and fines and paying a twenty dollar reinstatement feeto the director of revenue the motor vehicle registration shall bereinstated. In the event a motor vehicle registration is suspended fornonpayment of vehicle-related fees or fines the owner so aggrieved mayappeal to the circuit court of the county where the violation occurred forreview of such suspension at any time within thirty days after notice ofmotor vehicle registration suspension. Upon such appeal the cause shall beheard de novo in the manner provided by chapter 536, RSMo, for the reviewof administrative decisions. The circuit court may order the director toreinstate such registration, sustain the suspension of registration by thedirector or set aside or modify such suspension. Appeals from the judgmentof the circuit court may be taken as in civil cases. The prosecutingattorney of the county where such appeal is taken shall appear in behalf ofthe director, and prosecute or defend, as the case may require.

8. The city not within a county or any home rule city with more thanfour hundred thousand inhabitants and located in more than one county shallreimburse the department of revenue for all administrative costs associatedwith the administration of subsections 5 to 8 of this section.

9. Any rule or portion of a rule, as that term is defined in section536.010, RSMo, that is created under the authority delegated in thissection shall become effective only if it complies with and is subject toall of the provisions of chapter 536, RSMo, and, if applicable, section536.028, RSMo. This section and chapter 536, RSMo, are nonseverable and ifany of the powers vested with the general assembly pursuant to chapter 536,RSMo, to review, to delay the effective date or to disapprove and annul arule are subsequently held unconstitutional, then the grant of rulemakingauthority and any rule proposed or adopted after August 28, 2000, shall beinvalid and void.

(L. 1951 p. 691 §§ 1, 2, A.L. 1974 H.B. 894 & 1517, A.L. 1984 H.B. 1515, A.L. 1987 S.B. 3, A.L. 1995 S.B. 70, A.L. 1997 S.B. 316, A.L. 1998 S.B. 778, A.L. 1999 S.B. 19, A.L. 2000 H.B. 1797, A.L. 2004 S.B. 1233, et al. merged with S.B. 1394, A.L. 2005 H.B. 58 merged with H.B. 487 merged with S.B. 210)