Modifies provisions relating to vehicle registration

SB 1661 creates a temporary "amnesty period" from August 28, 2026, to December 1, 2026, for Missouri residents who registered vehicles in another state but owe Missouri taxes and fees on those vehicles. It allows eligible taxpayers (who purchased vehicles before August 28, 2026) to apply for full relief from late fees and penalties by submitting a written application during this window. The Missouri Department of Revenue must issue a certificate of eligibility and facilitate the issuance of valid title, registration, and license plates for qualifying applicants. This provision directly affects Missouri residents with out-of-state vehicle registrations who have unpaid tax liabilities from pre-2026 purchases.