Form 331, Surety Bond, is the Missouri Department of Revenue (DOR) form on which a licensed surety company guarantees the payment of a taxpayer's or business's taxes to the state. It covers sales and use tax, motor fuel tax, cigarette tax, other tobacco products tax, and transient employer withholding and unemployment tax. On FillingPDF you can fill out the form online and download or print the completed PDF; the DOR publishes the original at dor.mo.gov and receives the bond by mail, as described below.
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What is 331?
Form 331, Surety Bond, is the Missouri Department of Revenue form on which a licensed surety company promises to pay the Department, up to a stated amount, the tax, fees, interest and penalties a taxpayer or business owes Missouri.
The form is a bond issued "in favor of the Missouri Department of Revenue" for an aggregate sum written in words and in dollars. It secures the payment of the indicated tax and related fees, interest, additions to tax and penalties due the state of Missouri or the Department on or after the date of the bond. The Department collects by sending a written demand for payment to the Issuer, by U.S. mail, and the Issuer must honor partial or full demands and pay within thirty (30) days of receiving the demand.
One form covers several tax programs. You select one bond type: Sales and Use Tax, Motor Fuel Tax, Cigarette Tax, Other Tobacco Products, or Transient Employer Withholding Tax and Unemployment Tax. For a motor fuel bond you also select the license type: Distributor, Supplier or Permissive Supplier, Terminal Operator or Transporter.
The bond is governed by Missouri law, and the only venue for an action is the Circuit Court of Cole County, Missouri. The form also contains an Authorization, signed by the taxpayer, that releases confidential tax information to the surety for the limited purpose of making a demand. The Department's forms list also shows other security forms, such as Form 332, Cash Bond, and Form 2879, Irrevocable Letter of Credit; Form 331 is the one issued by a surety company.
Who needs to file 331?
The main users are taxpayers and businesses that the Missouri Department of Revenue requires to post a bond for one of the taxes listed on the form, together with the licensed surety company that issues the bond for them. The bond-type section of the form carries the note "If required by The Department of Revenue", so the Department decides whether a bond is needed.
Parties and their roles on the form:
- The taxpayer or business (owner, all partners, corporation or LLC name) is named as the party at whose request the bond is issued and signs the execution and the release Authorization. The signer states that he or she has legal authority to bind the taxpayer or business.
- The surety company (Issuer) must be a licensed surety company. It enters its Certificate of Authority Number, and an authorized official signs the bond.
- Motor fuel bonds also identify the license type: Distributor, Supplier or Permissive Supplier, Terminal Operator or Transporter.
The bond must be signed by the surety company's authorized representative and by the taxpayer's authorized representative, and it must include a valid Power of Attorney issued by the surety company. The form does not say who must post a bond or in what amount; the Department's tax offices listed on the form answer that.
When to file 331
Submit Form 331 when the Missouri Department of Revenue requires a bond for one of the listed taxes. No due date is printed on the form, and it must include an effective date.
The bond secures amounts due the state of Missouri or the Department on or after the date of the bond. Its terms set the timing that follows:
- The surety may cancel the bond by delivering sixty (60) days written notice to the Department. Cancellation does not release the Issuer from liability for taxes, fees, interest, additions to tax and penalties that accrue for periods before the cancellation.
- For a sales, use, transient employer withholding and unemployment tax bond, the Department has one year after the expiration or cancellation date to make a demand for payment on the Issuer.
- For a motor fuel, cigarette or other tobacco products tax bond, the Department has 3 years after the expiration or cancellation date to make a demand.
- Once a written demand is received, the Issuer must pay within thirty (30) days.
Documents you need
- A valid Power of Attorney issued by the surety company, included with the bond; the form lists it as a requirement alongside the authorized signatures and effective date.
How to fill out 331
Review the bond requirements
Read the Requirements box: licensed surety company, signatures of both the surety's and the taxpayer's authorized representatives, an effective date and a valid Power of Attorney. Print on white paper only.
Enter the tax identification numbers
Write the taxpayer's Missouri Tax I.D. Number. The Federal Employer I.D. Number is marked (Optional).
Select the bond type
Check one: Sales and Use Tax, Motor Fuel Tax, Cigarette Tax, Other Tobacco Products, or Transient Employer Withholding Tax and Unemployment Tax. For Motor Fuel Tax, also select one license type: Distributor, Supplier or Permissive Supplier, Terminal Operator or Transporter.
Enter amount, bond number and issue date
Fill in the Amount in U.S. currency, the Bond Number and the Issue Date in MM/DD/YYYY format.
Identify the taxpayer or business
Under At the Request of, write the owner's name, all partners, or the corporation or LLC name, then the County, address, City, State and ZIP Code.
Complete the Issuer paragraph
Write the Issuer's name in the blank before "hereby issues this Surety Bond", then the aggregate sum in words and in dollars.
Enter the surety company details
Provide the Surety Name, Surety Phone Number, Surety Company Certificate of Authority Number, the official's name typed or printed, the surety address, and the signature of the surety official.
Date the execution by the taxpayer
In the "In witness whereof" line, enter the day, month and year (20__) on which the taxpayer or business executed the bond.
Complete the taxpayer signature block
Enter the taxpayer or business name, Title, Phone Number, the signature of the owner, partner, corporate officer or member, the printed name of the person signing the release, and an e-mail address. This signature also covers the release of confidential tax information to the surety for demands on this bond.
Review, add the Power of Attorney and download
Check every entry, then download or print the completed PDF from FillingPDF, add the surety's valid Power of Attorney and assemble the package for the mailing address matching your tax type under How to submit.
How to submit 331
Form 331 is mailed to the Department of Revenue office that handles the tax named on the bond. The form's "Mail To" block lists these addresses:
- Sales and Use or Transient Employer Withholding Tax: P.O. Box 357, Jefferson City, MO 65105-0357. Phone (573) 751-5860, fax (573) 522-1722, e-mail [email protected].
- Motor Fuel Tax: P.O. Box 300, Jefferson City MO 65105-0300. Phone (573) 751-2611, fax (573) 522-1720, e-mail [email protected].
- Cigarette Tax: P.O. Box 811, Jefferson City MO 65105-0811. Phone (573) 751-7163, fax (573) 522-1720.
- Other Tobacco Products: P.O. Box 3320, Jefferson City, MO 65105-3320. Phone (573) 751-5772, fax (573) 522-1720.
The Mail To block has no separate column for unemployment tax; the bond-type box groups it with transient employer withholding tax. The form prints phone, fax and e-mail contacts but does not say the bond itself may be sent that way, so confirm with the office before using anything other than mail. Print the form on white paper only, and include the surety company's valid Power of Attorney. The form mentions no fee. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Leaving out the effective date; the requirements box on the form says the bond must include one.
- Omitting a valid Power of Attorney issued by the surety company, which the form lists as a requirement.
- Having only one party sign; the bond needs the surety company's authorized representative and the taxpayer's authorized representative.
- Using a bond that was not issued by a licensed surety company, or leaving the Certificate of Authority Number blank.
- Selecting more than one bond type or, for motor fuel, more than one license type; both lists say Select One.
- Entering the issue date in the wrong format; the form asks for MM/DD/YYYY.
- Mailing the bond to the wrong P.O. box; the address depends on the tax named on the bond.
- Printing the form on colored or other paper; the form says to print on white paper only.
Frequently asked questions
What is Form 331, Surety Bond, in Missouri?
Form 331 is the Missouri Department of Revenue's surety bond. A licensed surety company (the Issuer) agrees to pay the Department, up to the stated amount, the tax, fees, interest, additions to tax and penalties a taxpayer or business owes, on written demand.
Which taxes can a Form 331 surety bond secure?
Sales and Use Tax, Motor Fuel Tax, Cigarette Tax, Other Tobacco Products, and Transient Employer Withholding Tax and Unemployment Tax. You select one bond type on the form. For a motor fuel bond you also select the license type, such as Distributor or Transporter.
Who has to sign Form 331?
Both the surety company's authorized representative and the taxpayer's authorized representative. The taxpayer's signer also states he or she has legal authority to bind the taxpayer or business, and the bond must include a valid Power of Attorney issued by the surety company.
How long can the Department collect after a bond is cancelled?
For a sales, use, transient employer withholding or unemployment tax bond, the Department has one year after expiration or cancellation to demand payment. For motor fuel, cigarette and other tobacco products bonds it has 3 years.
How does a surety cancel a Form 331 bond?
The surety cancels by delivering sixty (60) days written notice to the Department. Cancellation does not release the Issuer from liability for taxes, fees, interest, additions to tax and penalties that accrued before the cancellation.
Where do I mail Form 331?
Mail it to the P.O. box for your tax type: Sales and Use or Transient Employer Withholding, P.O. Box 357; Motor Fuel, P.O. Box 300; Cigarette, P.O. Box 811; Other Tobacco Products, P.O. Box 3320. All are in Jefferson City, MO; see How to submit for ZIP codes.
Can I fill out the Form 331 surety bond online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service that does not file or send the bond; you mail it to the Missouri Department of Revenue office for your tax type.
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