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