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Unless otherwise indicated, each year all new Missouri laws become effective August 28. This year a new law, Section 115.306 RSMo., became effective on August 28, 2015, which provides several new requirements for candidates running for elective office in the State of Missouri. The primary new requirement as a result of Section 115.306 RSMo., is that all candidates for elective office must file Department of Revenue Form 5120 – Missouri Candidate’s Affidavit of Tax Payments. The law requires all candidates to be current in the payment of any state income taxes, personal property taxes, municipal taxes, or real property taxes on the candidate’s place of residence.
The requirement to file Form 5120 – Missouri Candidate’s Affidavit of Tax Payments was previously found in Section 115.342, which is being repealed by the new law. The old law previously exempted candidates for office in specialty districts, cities and towns from the Form 5120 requirement by virtue of Section 115.308, which provides that the provisions of Section 115.307-115.405 do not apply to special districts, cities or towns. The requirement to file Form 5120 – Missouri Candidate’s Affidavit of Tax Payments is now in Section 115.306, so the form must be filed by all candidates, even those of rural utility providers like water districts, sewer districts and fire protection districts. The form is filed with the Department of Revenue and a copy should be given to the election authority at the time that you sign up for the ballot.
In addition, Section 115.306 specifically states that a candidate for elected office in Missouri cannot be have pleaded guilty to, or been convicted of, a felony or misdemeanor under federal law. Further, a candidate cannot have pleaded guilty to, or been convicted of a felony under Missouri state law.
Each elected office in Missouri carries other requirements that are specific to that office. If you are planning to run for office and need help determining if you meet the requirements for office, please contact us.