338.540. Notice requirements--unpaid or delinquent taxes, procedure for collection--failure to pay taxes, effect of. - Missouri Statutes

Notice requirements--unpaid or delinquent taxes, procedure forcollection--failure to pay taxes, effect of.

338.540. 1. The department of social services shall notify eachpharmacy with a tax due of more than ninety days of the amount of suchbalance. If any pharmacy fails to pay its pharmacy tax within thirty daysof such notice, the pharmacy tax shall be delinquent.

2. If any tax imposed pursuant to sections 338.500 to 338.550 isunpaid and delinquent, the department of social services may proceed toenforce the state's lien against the property of the pharmacy and compelthe payment of such assessment in the circuit court having jurisdiction inthe county where the pharmacy is located. In addition, the department ofsocial services may cancel or refuse to issue, extend, or reinstate aMedicaid provider agreement to any pharmacy that fails to pay the taximposed by section 338.500.

3. Failure to pay the tax imposed by section 338.500 shall be groundsfor denial, suspension, or revocation of a license granted pursuant to thischapter. The department of social services may request the board ofpharmacy to deny, suspend, or revoke the license of any pharmacy that failsto pay such tax.

(L. 2002 S.B. 1248)

Effective 6-19-02

Expires 9-30-11