Mo. Code Regs. tit. 12 § 10-41.020

Current through Register Vol. 49, No.12, June 17, 2024

Section 12 CSR 10-41.020 - Disclosure of Information, Returns, Reports or Facts Shown By Them to State and Federal Prosecuting Officials

PURPOSE: This rule provides guidance for the disclosure of all tax information, returns, reports or facts shown by them when requested by state or federal prosecuting officials.

(1) The director of revenue or other designated official of the Missouri Department of Revenue is permitted to disclose all tax information, returns, reports or facts shown by them to a state or federal prosecuting official, his/her designees or other persons officially involved in any criminal or quasi-criminal investigation action or proceeding under the laws of this state or of the United States. The tax information, returns, reports or facts shown must be pertinent to a criminal or quasi-criminal investigation involving the enforcement of revenue laws or investigations of public officials.

(2) All requests for tax information, returns, reports or facts shown by them must be made to the director of revenue. Requests not directed to the director of revenue will not be honored and will be returned to the party(ies) making the request.

(3) Each request must contain the following information:

(A) Name and title of person making the request;

(B) Description of all tax information, returns, reports or facts shown by them being requested including the specific taxable years;

(C) A brief statement showing why the tax information, returns, reports or facts are pertinent to the investigation;

(D) A brief description of the entire investigation including the specific revenue laws believed to have been violated or crimes committed by the public official under investigation; and

(E) Name of the person or corporation being investigated.

(4) The requesting party must execute a statement swearing that s/he will not disclose to anyone, without the prior written approval of the director of revenue, the tax information, returns, reports or facts s/he received from the director of revenue. The director of revenue's decision as to the dissemination of any information provided to any person under this rule shall be final and binding upon all persons with knowledge of any tax information, returns, reports or facts provided by the director of revenue.

12 CSR 10-41.020

AUTHORITY: section 32.057, RSMo 1994.* Original rule filed Oct. 15, 1985, effective Jan. 26, 1986.

*Original authority: 32.051, RSMo 1979, amended 1980, 1983, 1993.