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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 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   Department to implement internet motor vehicle license renewal system for certain counties and filing and payment system for state taxes for all taxpayers, deadlines. (8/28/2000)
32.310   Political subdivision sales tax information, mapping feature on website — requirements. (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 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
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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20 Jan 2020 18:53


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