Missouri Revised Statutes

Chapter 32
State Department of Revenue

(View Entire Chapter)

August 28, 2013
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Sections:
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 (Repealed L. 2006 S.B. 678 A)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, federal pretrial
officers, or members of the state or federal judiciary.
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.
32.095. Motor vehicle dealer to act as agent of department,
purpose--rulemaking authority.
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.
32.200. 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. (Repealed L. 2011 H.B. 464 A)
32.260. (Repealed L. 2011 H.B. 464 A)
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)

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