State Codes and Statutes
Statutes > Missouri > T40 > C660 > 660_460Notification of taxes due--unpaid or delinquent amounts, effectof--failure to pay, penalty.
660.460. 1. The department of social services shall notify eachin-home services provider with a tax due of more than ninety days of theamount of such balance. If any in-home services provider fails to pay itsin-home services tax within thirty days of such notice, the in-homeservices tax shall be delinquent.
2. If any tax imposed under sections 660.425 to 660.465 is unpaid anddelinquent, the department of social services may proceed to enforce thestate's lien against the property of the in-home services provider andcompel the payment of such assessment in the circuit court havingjurisdiction in the county where the in-home services provider is located.In addition, the department of social services may cancel or refuse toissue, extend, or reinstate a Medicaid provider agreement to any in-homeservices provider that fails to pay the tax imposed by section 660.425.
3. Failure to pay the tax imposed under section 660.425 shall begrounds for failure to renew a provider agreement for services underchapter 208, RSMo, or failure to renew a provider contract. The departmentof social services may revoke the provider agreement of any in-homeservices provider that fails to pay such tax, or notify the department ofhealth and senior services to revoke the provider contract.
(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
