660.445. Determination of tax amount--notification to provider--quarterly tax adjustments permitted. - Missouri Statutes

Determination of tax amount--notification to provider--quarterly taxadjustments permitted.

660.445. 1. The determination of the amount of tax due shall be thetotal amount of payments reported to the department multiplied by the taxrate established by rule by the department of social services.

2. The department of social services shall notify each in-homeservices provider of the amount of tax due. Such amount may be paid inincrements over the balance of the assessment period.

3. The department of social services may adjust the tax due quarterlyon a prospective basis. The department of social services may adjust thetax due more frequently for individual providers if there is a substantialand statistically significant change in the in-home services provided or inthe payments received for such services provided under chapter 208, RSMo.The department of social services may define such adjustment criteria byrule.

(L. 2009 H.B. 740 merged with S.B. 307)

Effective 6-26-09 (H.B. 740)

8-28-09 (S.B. 307)

Expires 9-01-11