|
32.010
|
Director appointed, how. (1/1/1978) |
![]()
|
|
|
32.028
|
Department created — powers, duties. (5/2/1974) |
![]()
|
|
|
32.029
|
Paperless documents and forms act — department to make documents and forms ... (8/28/2014) |
![]()
|
|
|
32.030
|
Oath of office and bond of director. (8/28/1945) |
![]()
|
|
|
32.040
|
Headquarters in Jefferson City — branch offices. (8/28/1959) |
![]()
|
|
|
32.042
|
Director of revenue may be served, how — proof of service. (8/28/1996) |
![]()
|
|
|
32.050
|
Powers and duties of director. (8/28/1965) |
![]()
|
|
|
32.052
|
Employers failing to pay withholding taxes, sales or use taxes — director's ... (8/28/1990) |
![]()
|
|
|
32.053
|
Policy change by department effecting particular class of person to be ... (8/28/1995) |
![]()
|
|
|
32.055
|
Sale of motor vehicle registration lists and personal information ... (8/28/2000) |
![]()
|
|
|
32.056
|
Confidentiality of motor vehicle or driver registration records of county, ... (8/28/2013) |
![]()
|
|
|
32.057
|
Confidentiality of tax returns and department records — exceptions — ... (1/1/2017) |
![]()
|
|
|
32.059
|
Contracts prohibiting agents from employing lobbyists not binding and ... (8/28/1997) |
![]()
|
|
|
32.060
|
Annual report, contents. (8/28/1961) |
![]()
|
|
|
32.063
|
Credit cards may be accepted by department for payment of taxes and fees — ... (8/28/2009) |
![]()
|
|
|
32.065
|
Interest rates for certain taxes, director to set, when, how — failure of ... (8/28/1995) |
![]()
|
|
|
32.067
|
Department of revenue information fund created — purpose — deposit. (6/25/1987) |
![]()
|
|
|
32.068
|
Annual rate of interest to be calculated, director of revenue to apply ... (6/19/2002) |
![]()
|
|
|
32.069
|
Interest allowed and paid on refund or overpayment of interest paid in ... (8/28/2018) |
![]()
|
|
|
32.075
|
Audit of tax records by political subdivisions — costs — joint audits, when ... (1/1/1984) |
![]()
|
|
|
32.080
|
Reproduction of drivers' licenses, tax reports, returns and related ... (8/28/2000) |
![]()
|
|
|
32.085
|
Local sales taxes, collection of — definitions. (8/28/2001) |
![]()
|
|
|
32.087
|
Local sales taxes, procedures and duties of director of revenue, generally ... (8/28/2018) |
![]()
|
|
|
32.088
|
Task force on local taxation of certain motorized vehicles established, ... (8/28/2016) |
![]()
|
|
|
32.090
|
Department to keep copies of records — records to be made available to ... (8/28/2000) |
![]()
|
|
|
32.091
|
Definitions — disclosure of individual motor vehicle records, when — ... (8/28/2001) |
![]()
|
|
|
32.095
|
Motor vehicle dealer to act as agent of department, purpose — rulemaking ... (8/28/2009) |
![]()
|
|
|
32.096
|
Electronic release of liens filed electronically — rulemaking authority. (8/28/2015) |
![]()
|
|
|
NEIGHBORHOOD ASSISTANCE ACT |
|
|
|
Tax Credit Accountability Act of 2004, additional requirements, 135.800 to 135.830
|
|
|
|
32.100
|
Short title. (1/1/1978) |
![]()
|
|
|
32.105
|
Definitions. (8/28/2009) |
![]()
|
|
|
32.110
|
Firms providing neighborhood assistance to receive tax credits. (8/28/2004) |
![]()
|
|
|
32.111
|
Affordable housing assistance activities and affordable housing units, ... (1/1/2000) |
![]()
|
|
|
32.112
|
Tax credit for businesses making contribution to neighborhood organization ... (1/1/2000) |
![]()
|
|
|
32.115
|
Tax credits authorized, order in which applied — amount allowed annually, ... (1/1/2000) |
![]()
|
|
|
32.117
|
Homelessness assistance projects — business firms proposing to provide, ... (10/1/1990) |
![]()
|
|
|
32.120
|
Director's decisions to be in writing — director to determine amount of credit. (8/28/1989) |
![]()
|
|
|
32.125
|
Rules and regulations, promulgation, procedures. (8/28/1995) |
![]()
|
|
|
MULTISTATE TAX COMPACT |
|
|
|
32.200
|
Multistate tax compact. (8/28/2018) |
![]()
|
|
|
32.205
|
Article VIII adopted in this state. (8/28/1974) |
![]()
|
|
|
32.210
|
Compact to apply to all state and local taxes. (8/28/1974) |
![]()
|
|
|
32.220
|
Governor to appoint member to commission. (8/28/1967) |
![]()
|
|
|
32.230
|
Alternate may represent member on commission — how selected. (8/28/1967) |
![]()
|
|
|
32.240
|
Governor to appoint three representatives of subdivisions — to consult with ... (8/28/1967) |
![]()
|
|
|
ON-LINE SYSTEMS |
|
|
|
32.300
|
Internet motor vehicle license renewal system for certain counties — remote ... (8/28/2020) |
![]()
|
|
|
32.310
|
Political subdivision sales and use tax information, mapping feature on ... (8/28/2021) |
![]()
|
|
|
SALES AND USE TAX REPORT |
|
|
|
32.315
|
Sales and use tax levies, department to issue annual report — contents. (8/28/2018) |
![]()
|
|
|
TAX AMNESTY |
|
|
|
32.375
|
Dispute over collection or remittance of sales or use tax — abatement ... (7/1/2002) |
![]()
|
|
|
32.378
|
Compromise of taxes, interest, penalties, or additions to the tax, when — ... (7/1/2002) |
![]()
|
|
|
32.381
|
Detrimental reliance by taxpayer, effect of. (7/1/2002) |
![]()
|
|
|
32.383
|
Tax amnesty period established, when — procedure — ineligibility for future ... (8/28/2015) |
![]()
|
|
|
INDEBTEDNESS OFFSET AGREEMENTS |
|
|
|
32.385
|
Offset of indebtedness agreements with the federal government — definitions ... (8/28/2015) |
![]()
|
|
|
ELECTRONIC NOTIFICATION — LICENSES AND TAXES |
|
|
|
32.400
|
Department may use electronic means to notify persons regarding licensing ... (8/28/2014) |
![]()
|
|
| - Cross References |
|
Air quality, nonattainment areas, carbon emissions, implementation impact report, submitted with other departments, 640.090 |
|
Bad check, passing in payment of taxes, penalty, 139.235 |
|
Biometric data, driver's and nondriver's licenses, prohibitions on department, 302.189. |
|
Cashier's checks, certified checks or money orders required for payment of taxes, when, 139.235 |
|
Child support lien database, department to maintain, 454.516 |
|
Cigarette tax, charter counties federal census results to be used for distribution of revenue, when, 66.351 |
|
Compromise of delinquent taxes, 144.425, 144.427 |
|
County sales tax, charter counties federal census results to be used for distribution of revenue, when, 66.351 |
|
Driver's license, special notation for deaf or hard of hearing, department's duties, 302.174 |
|
Litigation expenses may be allowed in certain tax cases, when, 136.315 |
|
Missouri National Guard members offered interview for state positions, when, 36.221, 105.1204 |
|
Mobile homes, location, director to notify county assessor, when, 700.500 |
|
Motor vehicle certificates of ownership, requirements, certain vehicles verification, I.D. numbers examinations by highway patrol, duties, 301.190 |
|
Motor vehicle fuel tax, federal census results to be used for distribution, when, 66.351 |
|
Penalties assessed by state agencies for delinquent reports or fees, limitations, 33.202 |
|
Pharmacy tax program, 338.500 to 338.550 |
|
Reconstructed motor vehicles, special provisions, duties and powers, 301.020 |
|
Redevelopment areas furnishing emergency services, reimbursement for cost, when, 99.847 |
|
Retail sales license, business or transient employer not in compliance, injunction or writ of attachment authorized, 144.512 |
|
Sales tax on motor vehicles, trailers, boats and outboard motors, by political subdivisions, collection, duty of department, 144.069 |
|
Sales tax, St. Louis County, collection and distribution may be delegated by director to county, 66.601 |
|
State sales tax on mobile telecommunications systems to comply with federal Mobile Telecommunications Sourcing Act, 144.013 |
|
State tax policy, study commission on, director member of, 136.450 |
|
Supplemental assessment to be made for certain insurance premium taxes, when, 374.245 |
|
Veterans, state agency forms to include veteran data, information on agency's veteran services provided, when, 42.051 |
|
|
