Missouri § 324.010 - No delinquent taxes, condition for renewal of certain professional licenses.
Full text of Missouri Revised Statutes of Missouri § 324.010 — No delinquent taxes, condition for renewal of certain professional licenses., with citation guidance and answers to common questions.
§ 324.010. No delinquent taxes, condition for renewal of certain professional licenses.
All governmental entities issuing professional licenses, certificates, registrations, or permits pursuant to sections 209.319 to 209.339, sections 214.270 to 214.516, sections 256.010 to 256.453, section 375.014, sections 436.005 to 436.071, and chapter 317 and chapters 324 to 346 shall provide the director of revenue with the name and Social Security number of each applicant for licensure with or licensee of such entities within one month of the date the application is filed or at least one month prior to the anticipated renewal of a licensee's license. If such licensee is delinquent on any state taxes or has failed to file state income tax returns in the last three years, the director shall then send notice to each such entity and licensee. In the case of such delinquency or failure to file, the licensee's license shall be suspended within ninety days after notice of such delinquency or failure to file, unless the director of revenue verifies that such delinquency or failure has been remedied or arrangements have been made to achieve such remedy. The director of revenue shall, within ten business days of notification to the governmental entity issuing the professional license that the delinquency has been remedied or arrangements have been made to remedy such delinquency, send written notification to the licensee that the delinquency has been remedied. Tax liability paid in protest or reasonably founded disputes with such liability shall be considered paid for the purposes of this section.
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(L. 2003 H.B. 600 § 2, A.L. 2004 H.B. 978)
(2006) Section authorizing revocation of a professional license for failure to pay state taxes or file state tax returns does not violate equal protection, is not unconstitutionally vague, and was not unconstitutionally applied retroactively. Crum v. Missouri Director of Revenue, 455 F.Supp.2d 978 (W.D.Mo.).
---- end of effective 28 Aug 2004 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 324.010
What does Revised Statutes of Missouri § 324.010 cover?
Section 324.010 ("No delinquent taxes, condition for renewal of certain professional licenses.") is part of the Revised Statutes of Missouri, the codified statutory law of Missouri. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Missouri § 324.010?
A common citation format is "Revised Statutes of Missouri § 324.010" (Missouri). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Missouri law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Missouri official source linked on this page or consult a licensed Missouri attorney.
How does Missouri § 324.010 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Missouri can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Missouri.