FOCUS | ISSUE 6 | 2010
2010H-22: (Adopted) Directs MDA to support the development and imple- mentation of clinical licensure exami- nations that do not rely on live patients and that the MDA formally communi- cate this position to the Missouri Dental Board and all regional testing agencies whose examinations are currently ac- cepted as prerequisites for licensure.
2010-23: (Defeated) Asked the Com- mittee on Articles of Agreement and Bylaws continue the duties of the Path- ways Ad Hoc established by MDA House of Delegates Resolution 2009-14RCS-1.
2010H-24: (Adopted) Funds the third year of a 5-year pilot program to estab- lish a dental study club designed exclu- sively for and supporting new dentists in order to improve the recruitment and retention of new dentists, and asks that the MDA Board of Trustees pres- ent a plan to implement this program statewide for consideration by the 2011 House of Delegates.
2010H-25: (Adopted) Requests that recommendations for election guide- lines and policies for those elections which occur annually in the House of Delegates be reviewed and a recom- mendation made by representatives from the Association membership including one MDA Board member, a past president of the MDA, a past par- ticipant in an ADA Sixth District Trustee election, and one representative from each of the caucuses. A final report shall be provided to the 2011 House with the Committee’s recommendation possibly included in the Manual of the House of Delegates.
2010H-26: (Adopted) Directs the MDA, with the assistance of the Public Educa- tion Campaign Ad Hoc committee, to develop and email a survey (including a comment section to allow members to provide specific remarks) by the end of 2010 to assess the membership’s perception of the content and results of the Public Education Campaign. The survey results and comments will be submitted to the campaign committee to assist with future direction of the campaign.
RULES & REGULATIONS Tax compliance related
to your dental license “… In this world nothing can be said to be certain, except death and taxes.” — Benjamin Franklin, 1789
by Pat Titterington, DDS Missouri Dental Board President
compliance and how the two are related. A
In 2003, the Missouri Legislature created a law that requires any holder of a professional li- cense in Missouri to maintain compliance with his or her state tax obligation. This law, com- monly referred to as House Bill 600, is more accurately identified as 324.010 RSMo.
The law requires that all government entities that issue professional licenses, such as the Missouri Dental Board, submit the name and social security number of each licensee to the Missouri Department of Revenue (DOR) at least one month prior to the renewal date of that license so that DOR can check to see if any licensees are delinquent on any state taxes or have failed to file income tax returns.
If a licensee is found to have delinquencies or has failed to file a tax return, DOR will send a letter to the licensee notifying him or her of the delinquency or failure to file and inform them that their professional license will be sus- pended in 90 days if the issue is not resolved.
A licensee who receives such a notice should contact DOR immediately. Licensees with delinquency issues can achieve compliance by contacting DOR and making arrangements to resolve the delinquency. If a licensee does not achieve compliance within 90 days of the date of the notice of delinquency or failure to file, DOR will send notice to the Board that the licensee’s professional license has been sus- pended. The license will remain suspended until the licensee is deemed by DOR to be compliant.
The Board does not play an active role in this process and does not have the ability to inter- vene in these situations. If a licensee’s license
29
s we are in the midst of the biennial license renewal, this seems to be a good opportunity to talk about tax
is suspended through this process, that licensee must cease practicing immediately. Practic- ing while a license is suspended could lead to further administrative discipline, civil litigation or even criminal prosecution. The Board does reinstate these suspended licenses as quickly as possible once documentation is received showing that DOR has deemed the licensee compliant.
Since this law was created, the Missouri Dental Board has seen the professional licenses of both dentists and dental hygienists suspended due to tax compliance issues. As a courtesy to licensees, to try to avert license suspensions, the Board also sends notification to licensees when the Board is informed by DOR of a pend- ing suspension due to tax compliance.
If you receive a notice from DOR alleging that there is an issue with your tax compliance, the Dental Board strongly encourages you to contact DOR right away. Once you are told by DOR that you are in compliance, make sure to obtain and save documentation from DOR verifying your compliance.
No one likes to pay taxes. And in these difficult economic times, paying taxes can be an even more unpleasant experience. But as Ben Frank- lin has pointed out, taxes will always be a part of our lives. Protect your professional license by taking the appropriate steps to ensure com- pliance with tax obligations.
Dr. Titterington is a 1974 graduate of the UMKC School of Dentistry and has a private practice in Kansas City. For questions related to the Dental Board, call 573-751-0040 or visit
http://pr.mo.gov/dental.asp.
Page 1 |
Page 2 |
Page 3 |
Page 4 |
Page 5 |
Page 6 |
Page 7 |
Page 8 |
Page 9 |
Page 10 |
Page 11 |
Page 12 |
Page 13 |
Page 14 |
Page 15 |
Page 16 |
Page 17 |
Page 18 |
Page 19 |
Page 20 |
Page 21 |
Page 22 |
Page 23 |
Page 24 |
Page 25 |
Page 26 |
Page 27 |
Page 28 |
Page 29 |
Page 30 |
Page 31 |
Page 32 |
Page 33 |
Page 34 |
Page 35 |
Page 36 |
Page 37 |
Page 38 |
Page 39 |
Page 40 |
Page 41 |
Page 42 |
Page 43 |
Page 44 |
Page 45 |
Page 46 |
Page 47 |
Page 48 |
Page 49 |
Page 50 |
Page 51 |
Page 52 |
Page 53 |
Page 54