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Title IV EXECUTIVE BRANCH

Chapter 32 Department of Revenue ^  !
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   Department to implement internet motor vehicle license renewal system for ... (8/28/2000)
32.310   Political subdivision sales tax information, mapping feature on website — ... (8/28/2018)
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
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

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>> 2019 Supplement Available <<

Session begins: 8 Jan 2020

9 Dec 2019 03:48


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