There Is a Newer Version of the Missouri Revised Statutes
2016 Missouri Revised Statutes
TITLE IV EXECUTIVE BRANCH (26-37)
Chapter 32 Department of Revenue
- Chapter Cross References
- Section 32.010 Director appointed, how.
- Section 32.028 Department created--powers, duties.
- Section 32.029 Paperless documents and forms act--department to make documents and forms available electronically--limitations.
- Section 32.030 Oath of office and bond of director.
- Section 32.040 Headquarters in Jefferson City--branch offices.
- Section 32.042 Director of revenue may be served, how--proof of service.
- Section 32.050 Powers and duties of director.
- Section 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.
- Section 32.053 Policy change by department effecting particular class of person to be applied prospectively.
- Section 32.055 Sale of motor vehicle registration lists and personal information prohibited, may be disclosed to whom.
- Section 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.
- Section 32.057 Confidentiality of tax returns and department records--exceptions--penalty for violation.
- Section 32.059 Contracts prohibiting agents from employing lobbyists not binding and prohibited.
- Section 32.060 Annual report, contents.
- Section 32.063 Credit cards may be accepted by department for payment of taxes and fees--director may establish fee for use.
- Section 32.065 Interest rates for certain taxes, director to set, when, how--failure of director to set rates, rates to be used.
- Section 32.067 Department of revenue information fund created--purpose--deposit.
- Section 32.068 Annual rate of interest to be calculated, director of revenue to apply rate, when.
- Section 32.069 Interest allowed and paid on refund or overpayment of interest paid in excess of annual interest rate.
- Section 32.075 Audit of tax records by political subdivisions--costs--joint audits, when--taxpayer's audit limitation.
- Section 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.
- Section 32.085 Local sales taxes, collection of--definitions.
- Section 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.
- Section 32.088 Task force on local taxation of certain motorized vehicles established, members, goals, duties, report, expiration date.
- Section 32.090 Department to keep copies of records--records to be made available to public, when--disclosure of personal information, when.
- Section 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.
- Section 32.095 Motor vehicle dealer to act as agent of department, purpose--rulemaking authority.
- Section 32.096 Electronic release of liens filed electronically--rulemaking authority.
- Section 32.100 Short title.
- Section 32.105 Definitions.
- Section 32.110 Firms providing neighborhood assistance to receive tax credits.
- Section 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.
- Section 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.
- Section 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.
- Section 32.117 Homelessness assistance projects--business firms proposing to provide, approval required--location of project requirements--tax credit, amount.
- Section 32.120 Director's decisions to be in writing--director to determine amount of credit.
- Section 32.125 Rules and regulations, promulgation, procedures.
- Section 32.200 Multistate tax compact.
- Section 32.205 Article VIII adopted in this state.
- Section 32.210 Compact to apply to all state and local taxes.
- Section 32.220 Governor to appoint member to commission.
- Section 32.230 Alternate may represent member on commission--how selected.
- Section 32.240 Governor to appoint three representatives of subdivisions--to consult with commission member.
- Section 32.375 Dispute over collection or remittance of sales or use tax--abatement allowed, when--administrative review.
- Section 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.
- Section 32.381 Detrimental reliance by taxpayer, effect of.
- Section 32.383 Tax amnesty period established, when--procedure--ineligibility for future tax amnesty, time period--expiration date.
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