324.010. No delinquent taxes, condition for renewal of certain professional licenses. - Missouri Statutes

No delinquent taxes, condition for renewal of certain professionallicenses.

324.010. All governmental entities issuing professional licenses,certificates, registrations, or permits pursuant to sections 209.319 to209.339, RSMo, sections 214.270 to 214.516, RSMo, sections 256.010 to256.453, RSMo, section 375.014, RSMo, sections 436.005 to 436.071, RSMo,and chapter 317, RSMo, and chapters 324 to 346, RSMo, shall provide thedirector of revenue with the name and Social Security number of eachapplicant for licensure with or licensee of such entities within one monthof the date the application is filed or at least one month prior to theanticipated renewal of a licensee's license. If such licensee isdelinquent on any state taxes or has failed to file state income taxreturns in the last three years, the director shall then send notice toeach such entity and licensee. In the case of such delinquency or failureto file, the licensee's license shall be suspended within ninety days afternotice of such delinquency or failure to file, unless the director ofrevenue verifies that such delinquency or failure has been remedied orarrangements have been made to achieve such remedy. The director ofrevenue shall, within ten business days of notification to the governmentalentity issuing the professional license that the delinquency has beenremedied or arrangements have been made to remedy such delinquency, sendwritten notification to the licensee that the delinquency has beenremedied. Tax liability paid in protest or reasonably founded disputeswith such liability shall be considered paid for the purposes of thissection.

(L. 2003 H.B. 600 § 2, A.L. 2004 H.B. 978)

(2006) Section authorizing revocation of a professional license for failure to pay state taxes or file state tax returns does not violate equal protection, is not unconstitutionally vague, and was not unconstitutionally applied retroactively. Crum v. Missouri Director of Revenue, 455 F.Supp.2d 978 (W.D.Mo.).