Representative Nick Marshall (R-Parkville) has filed two articles of impeachment. He says Governor Nixon’s executive order instructing the Department of Revenue to accept joint tax returns filed by same-sex couples legally married in other states “is a direct violation” of Missouri’s Constitution. Further, he says Nixon “misstates and misrepresents the meaning and requirements under Missouri’s constitutional and statutory law and thereby misleads the citizens of this state.”

Marshall notes that in 2004, 72 percent of Missouri voters approved Constitutional Amendment 2 to change to the Constitution to define marriage as being between a man and a woman. He asserts in his filing that Nixon’s action “results in a recognition of same-sex marriage by the State of Missouri.”

Nixon, when issuing his executive order in November, said Missouri must accept such joint returns because Missouri’s tax code is tied directly to the federal government, and the state requires married couples who file joint returns to also file state taxes jointly. The office of Attorney General Chris Koster (D) says Nixon’s order appears to comply with Missouri law.

Marshall, in his filing, alleges that Nixon’s assertion was based on “a knowing omission of key statutory language.”

Specifically, in the section of Missouri tax code that defines terms, it reads that terms used shall have the same meaning as when they appear in federal tax code. Marshall seizes on the phrase, “unless a different meaning is clearly required by the provisions of,” Missouri tax code.

Marshall tells Missourinet, “Missouri law says a husband and wife who file a joint federal tax return shall file a combined return here in he state of Missouri. The condition precedent for that is that they are husband and wife, and you have to ask yourself, ‘Well, how do you define husband and wife?’ You may not use the federal definition. That’s not allowed because Missouri’s Constitution does not allow you to recognize same-sex marriage.”

The articles of impeachment have been co-signed by seven Republican members of the House: Ron Schieber, Ken Wilson, Jeff Pogue, Kurt Bahr, Mike Moon, Rick Brattin & T.J. Berry.