Confidentiality of tax returns and departmentrecords--exceptions--penalty for violation.
32.057. 1. Except as otherwise specifically provided by law, itshall be unlawful for the director of revenue, any officer, employee, agentor deputy or former director, officer, employee, agent or deputy of thedepartment of revenue, any person engaged or retained by the department ofrevenue on an independent contract basis, any person to whom authorized orunauthorized disclosure is made by the department of revenue, or any personwho lawfully or unlawfully inspects any report or return filed with thedepartment of revenue or to whom a copy, an abstract or a portion of anyreport or return is furnished by the department of revenue to make known inany manner, to permit the inspection or use of or to divulge to anyone anyinformation relative to any such report or return, any information obtainedby an investigation conducted by the department in the discharge ofofficial duty, or any information received by the director in cooperationwith the United States or other states in the enforcement of the revenuelaws of this state. Such confidential information is limited toinformation received by the department in connection with theadministration of the tax laws of this state.
2. Nothing in this section shall be construed to prohibit:
(1) The disclosure of information, returns, reports, or facts shownthereby, as described in subsection 1 of this section, by any officer,clerk or other employee of the department of revenue charged with thecustody of such information:
(a) To a taxpayer or the taxpayer's duly authorized representativeunder regulations which the director of revenue may prescribe;
(b) In any action or proceeding, civil, criminal or mixed, brought toenforce the revenue laws of this state;
(c) To the state auditor or the auditor's duly authorized employeesas required by subsection 4 of this section;
(d) To any city officer designated by ordinance of a city within thisstate to collect a city earnings tax, upon written request of such officer,which request states that the request is made for the purpose ofdetermining or enforcing compliance with such city earnings tax ordinanceand provided that such information disclosed shall be limited to thatsufficient to identify the taxpayer, and further provided that in no eventshall any information be disclosed that will result in the department ofrevenue being denied such information by the United States or any otherstate. The city officer requesting the identity of taxpayers filing statereturns but not paying city earnings tax shall furnish to the director ofrevenue a list of taxpayers paying such earnings tax, and the directorshall compare the list submitted with the director's records and return tosuch city official the name and address of any taxpayer who is a residentof such city who has filed a state tax return but who does not appear onthe list furnished by such city. The director of revenue may set a fee toreimburse the department for the costs reasonably incurred in providingthis information;
(e) To any employee of any county or other political subdivisionimposing a sales tax which is administered by the state department ofrevenue whose office is authorized by the governing body of the county orother political subdivision to receive any and all records of the statedirector of revenue pertaining to the administration, collection andenforcement of its sales tax. The request for sales tax records andreports shall include a description of the type of report requested, themedia form including electronic transfer, computer tape or disk, or printedform, and the frequency desired. The request shall be made by annualwritten application and shall be filed with the director of revenue. Thedirector of revenue may set a fee to reimburse the department for the costsreasonably incurred in providing this information. Such city or county orany employee thereof shall be subject to the same standards forconfidentiality as required for the department of revenue in using theinformation contained in the reports;
(f) To the director of the department of economic development or thedirector's duly authorized employees in discharging the director's officialduties to certify taxpayers eligibility to claim state tax credits asprescribed by statutes;
(g) To any employee of any political subdivision, such records of thedirector of revenue pertaining to the administration, collection andenforcement of the tax imposed in chapter 149, RSMo, as are necessary forensuring compliance with any cigarette or tobacco tax imposed by suchpolitical subdivision. The request for such records shall be made inwriting to the director of revenue, and shall include a description of thetype of information requested and the desired frequency. The director ofrevenue may charge a fee to reimburse the department for costs reasonablyincurred in providing such information;
(2) The publication by the director of revenue or of the stateauditor in the audit reports relating to the department of revenue of:
(a) Statistics, statements or explanations so classified as toprevent the identification of any taxpayer or of any particular reports orreturns and the items thereof;
(b) The names and addresses without any additional information ofpersons who filed returns and of persons whose tax refund checks have beenreturned undelivered by the United States Post Office;
(3) The director of revenue from permitting the Secretary of theTreasury of the United States or the Secretary's delegates, the properofficer of any state of the United States imposing a tax equivalent to anyof the taxes administered by the department of revenue of the state ofMissouri or the appropriate representative of the multistate tax commissionto inspect any return or report required by the respective tax provision ofthis state, or may furnish to such officer an abstract of the return orreport or supply the officer with information contained in the return ordisclosed by the report of any authorized investigation. Such permission,however, shall be granted on condition that the corresponding revenuestatute of the United States or of such other state, as the case may be,grants substantially similar privileges to the director of revenue and onfurther condition that such corresponding statute gives confidential statusto the material with which it is concerned;
(4) The disclosure of information, returns, reports, or facts shownthereby, by any person on behalf of the director of revenue, in any actionor proceeding to which the director is a party or on behalf of any party toany action or proceeding pursuant to the revenue laws of this state whensuch information is directly involved in the action or proceeding, ineither of which events the court may require the production of, and mayadmit in evidence, so much of such information as is pertinent to theaction or proceeding and no more;
(5) The disclosure of information, returns, reports, or facts shownthereby, by any person to a state or federal prosecuting official,including, but not limited to, the state and federal attorneys general, orthe official's designees involved in any criminal, quasi-criminal, or civilinvestigation, action or proceeding pursuant to the laws of this state orof the United States when such information is pertinent to aninvestigation, action or proceeding involving the administration of therevenue laws or duties of public office or employment connected therewith;
(6) Any school district from obtaining the aggregate amount of thefinancial institution tax paid pursuant to chapter 148, RSMo, by financialinstitutions located partially or exclusively within the school district'sboundaries, provided that the school district request such disclosure inwriting to the department of revenue;
(7) The disclosure of records which identify all companies licensedby this state pursuant to the provisions of subsections 1 and 2 of section149.035, RSMo. The director of revenue may charge a fee to reimburse thedepartment for the costs reasonably incurred in providing such records;
(8) The disclosure to the commissioner of administration pursuant tosection 34.040, RSMo, of a list of vendors and their affiliates who meetthe conditions of section 144.635, RSMo, but refuse to collect the use taxlevied pursuant to chapter 144, RSMo, on their sales delivered to thisstate;
(9) The disclosure to the public of any information, or facts shownthereby regarding the claiming of a state tax credit by a member of theMissouri general assembly or any statewide elected public official.
3. Any person violating any provision of subsection 1 or 2 of thissection shall, upon conviction, be guilty of a class D felony.
4. The state auditor or the auditor's duly authorized employees whohave taken the oath of confidentiality required by section 29.070, RSMo,shall have the right to inspect any report or return filed with thedepartment of revenue if such inspection is related to and for the purposeof auditing the department of revenue; except that, the state auditor orthe auditor's duly authorized employees shall have no greater right ofaccess to, use and publication of information, audit and related activitieswith respect to income tax information obtained by the department ofrevenue pursuant to chapter 143, RSMo, or federal statute than specificallyexists pursuant to the laws of the United States and of the income tax lawsof the state of Missouri.
Confidentiality of tax returns and departmentrecords--exceptions--penalty for violation.
32.057. 1. Except as otherwise specifically provided by law, itshall be unlawful for the director of revenue, any officer, employee, agentor deputy or former director, officer, employee, agent or deputy of thedepartment of revenue, any person engaged or retained by the department ofrevenue on an independent contract basis, any person to whom authorized orunauthorized disclosure is made by the department of revenue, or any personwho lawfully or unlawfully inspects any report or return filed with thedepartment of revenue or to whom a copy, an abstract or a portion of anyreport or return is furnished by the department of revenue to make known inany manner, to permit the inspection or use of or to divulge to anyone anyinformation relative to any such report or return, any information obtainedby an investigation conducted by the department in the discharge ofofficial duty, or any information received by the director in cooperationwith the United States or other states in the enforcement of the revenuelaws of this state. Such confidential information is limited toinformation received by the department in connection with theadministration of the tax laws of this state.
2. Nothing in this section shall be construed to prohibit:
(1) The disclosure of information, returns, reports, or facts shownthereby, as described in subsection 1 of this section, by any officer,clerk or other employee of the department of revenue charged with thecustody of such information:
(a) To a taxpayer or the taxpayer's duly authorized representativeunder regulations which the director of revenue may prescribe;
(b) In any action or proceeding, civil, criminal or mixed, brought toenforce the revenue laws of this state;
(c) To the state auditor or the auditor's duly authorized employeesas required by subsection 4 of this section;
(d) To any city officer designated by ordinance of a city within thisstate to collect a city earnings tax, upon written request of such officer,which request states that the request is made for the purpose ofdetermining or enforcing compliance with such city earnings tax ordinanceand provided that such information disclosed shall be limited to thatsufficient to identify the taxpayer, and further provided that in no eventshall any information be disclosed that will result in the department ofrevenue being denied such information by the United States or any otherstate. The city officer requesting the identity of taxpayers filing statereturns but not paying city earnings tax shall furnish to the director ofrevenue a list of taxpayers paying such earnings tax, and the directorshall compare the list submitted with the director's records and return tosuch city official the name and address of any taxpayer who is a residentof such city who has filed a state tax return but who does not appear onthe list furnished by such city. The director of revenue may set a fee toreimburse the department for the costs reasonably incurred in providingthis information;
(e) To any employee of any county or other political subdivisionimposing a sales tax which is administered by the state department ofrevenue whose office is authorized by the governing body of the county orother political subdivision to receive any and all records of the statedirector of revenue pertaining to the administration, collection andenforcement of its sales tax. The request for sales tax records andreports shall include a description of the type of report requested, themedia form including electronic transfer, computer tape or disk, or printedform, and the frequency desired. The request shall be made by annualwritten application and shall be filed with the director of revenue. Thedirector of revenue may set a fee to reimburse the department for the costsreasonably incurred in providing this information. Such city or county orany employee thereof shall be subject to the same standards forconfidentiality as required for the department of revenue in using theinformation contained in the reports;
(f) To the director of the department of economic development or thedirector's duly authorized employees in discharging the director's officialduties to certify taxpayers eligibility to claim state tax credits asprescribed by statutes;
(g) To any employee of any political subdivision, such records of thedirector of revenue pertaining to the administration, collection andenforcement of the tax imposed in chapter 149, RSMo, as are necessary forensuring compliance with any cigarette or tobacco tax imposed by suchpolitical subdivision. The request for such records shall be made inwriting to the director of revenue, and shall include a description of thetype of information requested and the desired frequency. The director ofrevenue may charge a fee to reimburse the department for costs reasonablyincurred in providing such information;
(2) The publication by the director of revenue or of the stateauditor in the audit reports relating to the department of revenue of:
(a) Statistics, statements or explanations so classified as toprevent the identification of any taxpayer or of any particular reports orreturns and the items thereof;
(b) The names and addresses without any additional information ofpersons who filed returns and of persons whose tax refund checks have beenreturned undelivered by the United States Post Office;
(3) The director of revenue from permitting the Secretary of theTreasury of the United States or the Secretary's delegates, the properofficer of any state of the United States imposing a tax equivalent to anyof the taxes administered by the department of revenue of the state ofMissouri or the appropriate representative of the multistate tax commissionto inspect any return or report required by the respective tax provision ofthis state, or may furnish to such officer an abstract of the return orreport or supply the officer with information contained in the return ordisclosed by the report of any authorized investigation. Such permission,however, shall be granted on condition that the corresponding revenuestatute of the United States or of such other state, as the case may be,grants substantially similar privileges to the director of revenue and onfurther condition that such corresponding statute gives confidential statusto the material with which it is concerned;
(4) The disclosure of information, returns, reports, or facts shownthereby, by any person on behalf of the director of revenue, in any actionor proceeding to which the director is a party or on behalf of any party toany action or proceeding pursuant to the revenue laws of this state whensuch information is directly involved in the action or proceeding, ineither of which events the court may require the production of, and mayadmit in evidence, so much of such information as is pertinent to theaction or proceeding and no more;
(5) The disclosure of information, returns, reports, or facts shownthereby, by any person to a state or federal prosecuting official,including, but not limited to, the state and federal attorneys general, orthe official's designees involved in any criminal, quasi-criminal, or civilinvestigation, action or proceeding pursuant to the laws of this state orof the United States when such information is pertinent to aninvestigation, action or proceeding involving the administration of therevenue laws or duties of public office or employment connected therewith;
(6) Any school district from obtaining the aggregate amount of thefinancial institution tax paid pursuant to chapter 148, RSMo, by financialinstitutions located partially or exclusively within the school district'sboundaries, provided that the school district request such disclosure inwriting to the department of revenue;
(7) The disclosure of records which identify all companies licensedby this state pursuant to the provisions of subsections 1 and 2 of section149.035, RSMo. The director of revenue may charge a fee to reimburse thedepartment for the costs reasonably incurred in providing such records;
(8) The disclosure to the commissioner of administration pursuant tosection 34.040, RSMo, of a list of vendors and their affiliates who meetthe conditions of section 144.635, RSMo, but refuse to collect the use taxlevied pursuant to chapter 144, RSMo, on their sales delivered to thisstate;
(9) The disclosure to the public of any information, or facts shownthereby regarding the claiming of a state tax credit by a member of theMissouri general assembly or any statewide elected public official.
3. Any person violating any provision of subsection 1 or 2 of thissection shall, upon conviction, be guilty of a class D felony.
4. The state auditor or the auditor's duly authorized employees whohave taken the oath of confidentiality required by section 29.070, RSMo,shall have the right to inspect any report or return filed with thedepartment of revenue if such inspection is related to and for the purposeof auditing the department of revenue; except that, the state auditor orthe auditor's duly authorized employees shall have no greater right ofaccess to, use and publication of information, audit and related activitieswith respect to income tax information obtained by the department ofrevenue pursuant to chapter 143, RSMo, or federal statute than specificallyexists pursuant to the laws of the United States and of the income tax lawsof the state of Missouri.
Confidentiality of tax returns and departmentrecords--exceptions--penalty for violation.
32.057. 1. Except as otherwise specifically provided by law, itshall be unlawful for the director of revenue, any officer, employee, agentor deputy or former director, officer, employee, agent or deputy of thedepartment of revenue, any person engaged or retained by the department ofrevenue on an independent contract basis, any person to whom authorized orunauthorized disclosure is made by the department of revenue, or any personwho lawfully or unlawfully inspects any report or return filed with thedepartment of revenue or to whom a copy, an abstract or a portion of anyreport or return is furnished by the department of revenue to make known inany manner, to permit the inspection or use of or to divulge to anyone anyinformation relative to any such report or return, any information obtainedby an investigation conducted by the department in the discharge ofofficial duty, or any information received by the director in cooperationwith the United States or other states in the enforcement of the revenuelaws of this state. Such confidential information is limited toinformation received by the department in connection with theadministration of the tax laws of this state.
2. Nothing in this section shall be construed to prohibit:
(1) The disclosure of information, returns, reports, or facts shownthereby, as described in subsection 1 of this section, by any officer,clerk or other employee of the department of revenue charged with thecustody of such information:
(a) To a taxpayer or the taxpayer's duly authorized representativeunder regulations which the director of revenue may prescribe;
(b) In any action or proceeding, civil, criminal or mixed, brought toenforce the revenue laws of this state;
(c) To the state auditor or the auditor's duly authorized employeesas required by subsection 4 of this section;
(d) To any city officer designated by ordinance of a city within thisstate to collect a city earnings tax, upon written request of such officer,which request states that the request is made for the purpose ofdetermining or enforcing compliance with such city earnings tax ordinanceand provided that such information disclosed shall be limited to thatsufficient to identify the taxpayer, and further provided that in no eventshall any information be disclosed that will result in the department ofrevenue being denied such information by the United States or any otherstate. The city officer requesting the identity of taxpayers filing statereturns but not paying city earnings tax shall furnish to the director ofrevenue a list of taxpayers paying such earnings tax, and the directorshall compare the list submitted with the director's records and return tosuch city official the name and address of any taxpayer who is a residentof such city who has filed a state tax return but who does not appear onthe list furnished by such city. The director of revenue may set a fee toreimburse the department for the costs reasonably incurred in providingthis information;
(e) To any employee of any county or other political subdivisionimposing a sales tax which is administered by the state department ofrevenue whose office is authorized by the governing body of the county orother political subdivision to receive any and all records of the statedirector of revenue pertaining to the administration, collection andenforcement of its sales tax. The request for sales tax records andreports shall include a description of the type of report requested, themedia form including electronic transfer, computer tape or disk, or printedform, and the frequency desired. The request shall be made by annualwritten application and shall be filed with the director of revenue. Thedirector of revenue may set a fee to reimburse the department for the costsreasonably incurred in providing this information. Such city or county orany employee thereof shall be subject to the same standards forconfidentiality as required for the department of revenue in using theinformation contained in the reports;
(f) To the director of the department of economic development or thedirector's duly authorized employees in discharging the director's officialduties to certify taxpayers eligibility to claim state tax credits asprescribed by statutes;
(g) To any employee of any political subdivision, such records of thedirector of revenue pertaining to the administration, collection andenforcement of the tax imposed in chapter 149, RSMo, as are necessary forensuring compliance with any cigarette or tobacco tax imposed by suchpolitical subdivision. The request for such records shall be made inwriting to the director of revenue, and shall include a description of thetype of information requested and the desired frequency. The director ofrevenue may charge a fee to reimburse the department for costs reasonablyincurred in providing such information;
(2) The publication by the director of revenue or of the stateauditor in the audit reports relating to the department of revenue of:
(a) Statistics, statements or explanations so classified as toprevent the identification of any taxpayer or of any particular reports orreturns and the items thereof;
(b) The names and addresses without any additional information ofpersons who filed returns and of persons whose tax refund checks have beenreturned undelivered by the United States Post Office;
(3) The director of revenue from permitting the Secretary of theTreasury of the United States or the Secretary's delegates, the properofficer of any state of the United States imposing a tax equivalent to anyof the taxes administered by the department of revenue of the state ofMissouri or the appropriate representative of the multistate tax commissionto inspect any return or report required by the respective tax provision ofthis state, or may furnish to such officer an abstract of the return orreport or supply the officer with information contained in the return ordisclosed by the report of any authorized investigation. Such permission,however, shall be granted on condition that the corresponding revenuestatute of the United States or of such other state, as the case may be,grants substantially similar privileges to the director of revenue and onfurther condition that such corresponding statute gives confidential statusto the material with which it is concerned;
(4) The disclosure of information, returns, reports, or facts shownthereby, by any person on behalf of the director of revenue, in any actionor proceeding to which the director is a party or on behalf of any party toany action or proceeding pursuant to the revenue laws of this state whensuch information is directly involved in the action or proceeding, ineither of which events the court may require the production of, and mayadmit in evidence, so much of such information as is pertinent to theaction or proceeding and no more;
(5) The disclosure of information, returns, reports, or facts shownthereby, by any person to a state or federal prosecuting official,including, but not limited to, the state and federal attorneys general, orthe official's designees involved in any criminal, quasi-criminal, or civilinvestigation, action or proceeding pursuant to the laws of this state orof the United States when such information is pertinent to aninvestigation, action or proceeding involving the administration of therevenue laws or duties of public office or employment connected therewith;
(6) Any school district from obtaining the aggregate amount of thefinancial institution tax paid pursuant to chapter 148, RSMo, by financialinstitutions located partially or exclusively within the school district'sboundaries, provided that the school district request such disclosure inwriting to the department of revenue;
(7) The disclosure of records which identify all companies licensedby this state pursuant to the provisions of subsections 1 and 2 of section149.035, RSMo. The director of revenue may charge a fee to reimburse thedepartment for the costs reasonably incurred in providing such records;
(8) The disclosure to the commissioner of administration pursuant tosection 34.040, RSMo, of a list of vendors and their affiliates who meetthe conditions of section 144.635, RSMo, but refuse to collect the use taxlevied pursuant to chapter 144, RSMo, on their sales delivered to thisstate;
(9) The disclosure to the public of any information, or facts shownthereby regarding the claiming of a state tax credit by a member of theMissouri general assembly or any statewide elected public official.
3. Any person violating any provision of subsection 1 or 2 of thissection shall, upon conviction, be guilty of a class D felony.
4. The state auditor or the auditor's duly authorized employees whohave taken the oath of confidentiality required by section 29.070, RSMo,shall have the right to inspect any report or return filed with thedepartment of revenue if such inspection is related to and for the purposeof auditing the department of revenue; except that, the state auditor orthe auditor's duly authorized employees shall have no greater right ofaccess to, use and publication of information, audit and related activitieswith respect to income tax information obtained by the department ofrevenue pursuant to chapter 143, RSMo, or federal statute than specificallyexists pursuant to the laws of the United States and of the income tax lawsof the state of Missouri.
