The dates from August 28, 2026, to December 1, 2026, shall be an amnesty period for taxpayers in this state who did not pay state and local taxes outlined under current law, and who titled and registered their motor vehicle, recreational vehicle, or any other vehicle in another state and would have been required to have been titled and registered in the state of Missouri. With respect to all late fees and penalties administered by the Department of Revenue, a taxpayer shall be granted full amnesty from the assessment or payment of all such late fees and penalties provided that the liabilities have arisen from a motor vehicle purchase completed before August 28, 2026 and the taxpayer completes and submits a written application for such amnesty.

The Department of Revenue shall issue a certificate of title and registration to verify that the taxpayer has been granted amnesty for all late fees and penalties described in this act in a timely manner.

It shall be unlawful for a resident of this state with a residence address in the state of Missouri to title and register a motor vehicle in another state with the intent to circumvent the motor vehicle titling and registration requirements described in current law. Additionally, it is unlawful for a resident of this state with a Missouri residence address to title and register a motor vehicle under a partnership, limited liability company, or corporation that is operating as a shell entity in another state, with the intent to circumvent the motor vehicle titling and registration requirements described in current law.

Factors described in this act will be considered when determining whether a Missouri resident intended to circumvent the titling and registration requirements of this act. Vehicles, excluding recreational vehicles, weighing more than fifty-four thousand pounds as well as apportioned plates are exempt from this act.

A Missouri resident who willfully makes a false statement in regard to the purchase of a motor vehicle that is subject to fees and taxes for titling and registration, or who willfully attempts in any manner to evade payment of those fees and taxes, is guilty of a fraudulent practice and shall be assessed a fine equal to seventy-five percent of the amount of the unpaid fees and taxes. Additionally, they shall be required to pay all applicable fees and taxes at the time the motor vehicle is titled and registered.

The Department may investigate and use the motorist insurance identification database to identify and determine the ownership of any motor vehicle not and may impose a penalty on the owner of the motor vehicle that is not properly titled and registered in the state as required by current law.

If the Department determines that a Missouri resident has violated the provisions of this act, the Department shall notify the Missouri resident he or she is required to obtain a Missouri certificate of title and registration for the motor vehicle and pay all taxes and fees for titling and registration owed for the motor vehicle no later than ninety days from the date of the notice and that failure to pay such taxes shall result in a five-hundred-dollar penalty. Should the Missouri resident fail to comply with the requirements of the notice, the Department shall suspend the Missouri resident's driver's license until all outstanding liabilities are paid in full.

Notwithstanding the provisions of this act, the director may waive or reduce any penalty imposed.

This act is substantially similar to HB 2951 (2026).

TAYLOR MIDDLETON