| 32.010. | Director appointed, how. |
| 32.028. | Department created--powers, duties. |
| 32.030. | Oath of office and bond of director. |
| 32.040. | Headquarters in Jefferson City--branch offices. |
| 32.042. | Director of revenue may be served, how--proof of service. |
| 32.050. | Powers and duties of director. |
| 32.051. | (Repealed L. 2006 S.B. 678 § A) |
| 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. |
| 32.053. | Policy change by department effecting particular class of person to |
| | be applied prospectively. |
| 32.055. | Sale of motor vehicle registration lists and personal information |
| | prohibited, may be disclosed to whom. |
| 32.056. | Confidentiality of motor vehicle or driver registration records of |
| | county, state or federal parole officers or federal pretrial officers. |
| 32.057. | Confidentiality of tax returns and department |
| | records--exceptions--penalty for violation. |
| 32.059. | Contracts prohibiting agents from employing lobbyists not binding |
| | and prohibited. |
| 32.060. | Annual report, contents. |
| 32.063. | Credit cards may be accepted by department for payment of taxes |
| | and fees--director may establish fee for use. |
| 32.065. | Interest rates for certain taxes, director to set, when, how |
| | --failure of director to set rates, rates to be used. |
| 32.067. | Department of revenue information fund created--purpose--deposit. |
| 32.068. | Annual rate of interest to be calculated, director of revenue to |
| | apply rate, when. |
| 32.069. | Interest allowed and paid on refund or overpayment of interest paid in |
| | excess of annual interest rate. |
| 32.075. | Audit of tax records by political subdivisions--costs--joint audits, |
| | when--taxpayer's audit limitation. |
| 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. |
| 32.085. | Local sales taxes, collection of--definitions. |
| 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. |
| 32.090. | Department to keep copies of records--records to be made available |
| | to public, when--disclosure of personal information, when. |
| 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. |
| 32.100. | Short title. |
| 32.105. | Definitions. |
| 32.110. | Firms providing neighborhood assistance to receive tax credits. |
| 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. |
| 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. |
| 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. |
| 32.117. | Homelessness assistance projects--business firms proposing to |
| | provide, approval required--location of project requirements |
| | --tax credit, amount. |
| 32.120. | Director's decisions to be in writing--director to determine |
| | amount of credit. |
| 32.125. | Rules and regulations, promulgation, procedures. |
| 32.125. | Rules and regulations, promulgation--filing, disapproval, |
| | effect--ratification of disapproval by general assembly--suspension |
| | or revocation of rule by general assembly, publication. |
| 32.200. | Multistate tax compact. |
| 32.205. | Article VIII adopted in this state. |
| 32.210. | Compact to apply to all state and local taxes. |
| 32.220. | Governor to appoint member to commission. |
| 32.230. | Alternate may represent member on commission--how selected. |
| 32.240. | Governor to appoint three representatives of subdivisions--to consult |
| | with commission member. |
| 32.250. | Multistate tax compact advisory committee--memberships--duties. |
| 32.260. | Advisory committee may employ counsel. |
| 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. |
| 32.375. | Dispute over collection or remittance of sales or use tax--abatement |
| | allowed, when--administrative review. |
| 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. |
| 32.379. | (Repealed L. 2007 S.B. 613 Revision § A) |
| 32.380. | (Repealed L. 2007 S.B. 613 Revision § A) |
| 32.381. | Detrimental reliance by taxpayer, effect of. |
| 32.382. | (Repealed L. 2007 S.B. 613 Revision § A) |
| 32.384. | (Repealed L. 2007 S.B. 613 Revision § A) |
Missouri General Assembly