SCS/SBs 457 & 458 - This substitute allows the date shown by a U.S. Postal Service postmark to constitute proof of timely mailing of license taxes to any municipal corporation or county in Missouri. The substitute also requires the Director of Revenue to state the reason for a finding of taxpayer negligence at the time an income tax assessment is proposed. Rules and regulations of the Department of Revenue which are inconsistent with the laws of the state may not be cited as the basis for the penalty assessment.

RUSS HEMBREE