Tax reporting questioned in local election

Nevada Daily

Questions have been raised regarding the reporting requirements for filing for office in one of the outlying towns in Vernon County. The state requires candidates to file an affidavit of tax payments showing that the candidate isn't behind.

According to the Missouri Department of Revenue's website, "If you desire to file as a candidate for election to a public office in Missouri, you must file a Candidate's Affidavit of Tax Payments (Form 5120) with the Missouri Department of Revenue, in addition to other required documents filed to the Secretary of State or local election official.

"In the affidavit, you will state that you are not delinquent in the payment of any state income taxes, personal property taxes, real property taxes on your place of residence as stated on the declaration of candidacy, and that you are not a past or present corporate officer of any motor vehicle and driver license office that owes any taxes to the state."

A representative from the Missouri Department of Revenue said that all personal tax information, including the Form 5120 affidavit, any complaints, investigations, or results of investigations weren't available to the public.

The DOR website also states that, "Complaints pursuant to Section 115.306, RSMO (Form 5121) against candidates believed to be delinquent of state income taxes, personal property taxes, municipal taxes, real property taxes on the place of residence stated on the declaration of candidacy, or if the person is a past or present corporate officer of any motor vehicle and driver license office that owes any taxes to the state, must be submitted to the Department. Once the complaint is received by the department, the allegations against a candidate will be investigated. Tax information is confidential, and those filing the complaint will not receive confidential information regarding the candidate."

The page regarding candidate affidavits and the complaint process is available at http://dor.mo.gov/personal/candidates/.