Missouri Revised Statutes

Chapter 32
Department of Revenue

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Rsmo Number Section Description
Chapter Cross Reference
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
Documents, driver's and nondriver's licenses, retention by department prohibited, destruction by department required, when, 302.065.
Driver's license, special notation for deaf or hearing impaired, 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
32.010 Director appointed, how.
32.028. Department created--powers, duties.
32.029. Paperless documents and forms act--department to make documents and forms available electronically--limitations.
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.
32.052. 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.
32.088. Task force on local taxation of certain motorized vehicles established, members, goals, duties, report, expiration date.
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.
32.096. Electronic release of liens filed electronically--rulemaking authority.
   
NEIGHBORHOOD ASSISTANCE ACT
Cross Reference

Tax Credit Accountability Act of 2004, additional requirements, 135.800 to 135.830 ***

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.
   
MULTISTATE TAX COMPACT
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.
   
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.
   
TAX AMNESTY
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.
32.381. Detrimental reliance by taxpayer, effect of.
32.383. Tax amnesty period established, when--procedure--ineligibility for future tax amnesty, time period--expiration date.
   
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.
   
ELECTRONIC NOTIFICATION--LICENSES AND TAXES
32.400. Department may use electronic means to notify persons regarding licensing and tax collection, requirements.

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