Opinion No. 84-82 (1982)

Dear Representative Piekarski:

This official opinion is in response to your question asking:

Does the state auditor of Missouri have the right of access to individual income, corporate income, and withholding tax returns and other related records held by the Director of the Department of Revenue (1) for auditing purposes? (2) for purposes of establishing an appropriate accounting system for the Department of Revenue?

The duties of the State Auditor are prescribed in Article IV, Section 13, of the Missouri Constitution, as follows:

The state auditor shall have the same qualifications as the…