Missouri Revisor of Statutes - Revised Statutes of Missouri, RSMo Chapter 32

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 available electronically — limitations. (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 duty to notify — procedure to pay, deposit to be made to special fund — continued failure to comply deemed intent to defraud. (8/28/1990)
32.053	Policy change by department effecting particular class of person to be applied prospectively. (8/28/1995)
32.055	Sale of motor vehicle registration lists and personal information prohibited, may be disclosed to whom. (8/28/2000)
32.056	Confidentiality of motor vehicle or driver registration records of county, state or federal parole officers, federal pretrial officers, or members of the state or federal judiciary. (8/28/2013)
32.057	Confidentiality of tax returns and department records — exceptions — penalty for violation. (1/1/2017)
32.059	Contracts prohibiting agents from employing lobbyists not binding and prohibited. (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 — director may establish fee for use. (8/28/2009)
32.065	Interest rates for certain taxes, director to set, when, how — failure of director to set rates, rates to be used. (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 rate, when. (6/19/2002)
32.069	Interest allowed and paid on refund or overpayment of interest paid in excess of annual interest rate. (8/28/2018)
32.075	Audit of tax records by political subdivisions — costs — joint audits, when — taxpayer's audit limitation. (1/1/1984)
32.080	Reproduction of drivers' licenses, tax reports, returns and related documents by department — destruction of originals permitted when — electronic filings, issuances or renewals authorized — confidentiality — admissibility — period of preservation of reproduced records — electronic filing authorized admissible in evidence, procedure. (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 — effective date of tax — duty of retailers and director of revenue — exemptions — discounts allowed — penalties — motor vehicle and boat sales, mobile telecommunications services — bond required — annual report of director, contents — delinquent payments — reapproval, effect, procedures. (8/28/2018)
32.088	Task force on local taxation of certain motorized vehicles established, members, goals, duties, report, expiration date. (8/28/2016)
32.090	Department to keep copies of records — records to be made available to public, when — disclosure of personal information, when. (8/28/2000)
32.091	Definitions — disclosure of individual motor vehicle records, when — certain disclosures prohibited without express consent — disclosure pursuant to United States law — disclosure for purposes of public safety — certain information not to be collected, when. (8/28/2001)
32.095	Motor vehicle dealer to act as agent of department, purpose — rulemaking authority. (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, market rate housing in distressed communities, or workfare renovation projects, business firms proposing to provide, procedure for approval and tax credit — restricted use of property to create a lien. (1/1/2000)
32.112	Tax credit for businesses making contribution to neighborhood organization — proposal required, content — rules authorized — approval or disapproval by commission to be filed — approval to contain maximum tax credit allowed. (1/1/2000)
32.115	Tax credits authorized, order in which applied — amount allowed annually, exceeded when — upper limit set — carry-over permitted, enforceability — credit limit for amount contributed, carry-over, total amount of credit allowed. (1/1/2000)
32.117	Homelessness assistance projects — business firms proposing to provide, approval required — location of project requirements — tax credit, amount. (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 commission member. (8/28/1967)
	ON-LINE SYSTEMS
32.300	Internet motor vehicle license renewal system for certain counties — remote driver's license renewal system, requirements — highway sign recognition test and vision test not required, when. (8/28/2020)
32.310	Political subdivision sales and use tax information, mapping feature on website — requirements — change of boundaries, notice required. (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 allowed, when — administrative review. (7/1/2002)
32.378	Compromise of taxes, interest, penalties, or additions to the tax, when — taxpayer agreements and duties — statute of limitations if compromise agreed upon — director's duties — rulemaking authority. (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 tax amnesty, time period — expiration date. (8/28/2015)
	INDEBTEDNESS OFFSET AGREEMENTS
32.385	Offset of indebtedness agreements with the federal government — definitions — director's powers — certification, contents — federal official's powers — refunds — reciprocal agreements. (8/28/2015)
	ELECTRONIC NOTIFICATION — LICENSES AND TAXES
32.400	Department may use electronic means to notify persons regarding licensing and tax collection, requirements. (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

Official Website for the Revised Statutes of Missouri

25 Apr 2024 21:50


Constitution	Committee	Publications

Other Links	Help / FAQ	Appendices and Tables


Recent Sections	Editorials	May Be Cited As	Tables & Forms	Multiple Enact
	Repeal & Transfer		Definitions	End Report

		Site changes	Pictures	Contact

	Legislative Research	Oversight	MOLIS
	Library			MO WebMasters



	Click here for the Reorganization Act of 1974 - or - Concurrent Resolutions Having Force & Effect of Law
	In accordance with Section 3.090, the language of statutory sections enacted during a legislative session are updated and available on this website on the effective date of such enacted statutory section.


Errors / suggestions - WebMaster@LR.mo.gov	History and Fun Facts	©Missouri Legislature, all rights reserved.