☰ Revisor of Missouri

Title X TAXATION AND REVENUE

Chapter 135

< > Effective - 28 Aug 2004 bottom

  135.970.  Rulemaking authority. — The department may adopt such rules, statements of policy, procedures, forms, and guidelines as may be necessary to carry out the provisions of sections 135.950 to 135.970.  Any rule or portion of a rule, as that term is defined in section 536.010, that is created under the authority delegated in this section shall become effective only if it complies with and is subject to all of the provisions of chapter 536 and, if applicable, section 536.028.  This section and chapter 536 are nonseverable and if any of the powers vested with the general assembly pursuant to chapter 536 to review, to delay the effective date, or to disapprove and annul a rule are subsequently held unconstitutional, then the grant of rulemaking authority and any rule proposed or adopted after August 28, 2004, shall be invalid and void.

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(L. 2004 S.B. 1155 § 135.1075)


---- end of effective  28 Aug 2004 ----

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