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2021 Missouri Revised Statutes
Title IV - Executive Branch
Chapter 32 - Department of Revenue
- Section 32.010 - Director appointed, how. (1/1/1978)
- Section 32.028 - Department created — powers, duties. (5/2/1974)
- Section 32.029 - Paperless documents and forms act — department to make documents and forms available electronically — limitations. (8/28/2014)
- Section 32.030 - Oath of office and bond of director. (8/28/1945)
- Section 32.040 - Headquarters in Jefferson City — branch offices. (8/28/1959)
- Section 32.042 - Director of revenue may be served, how — proof of service. (8/28/1996)
- Section 32.050 - Powers and duties of director. (8/28/1965)
- 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. (8/28/1990)
- Section 32.053 - Policy change by department effecting particular class of person to be applied prospectively. (8/28/1995)
- Section 32.055 - Sale of motor vehicle registration lists and personal information prohibited, may be disclosed to whom. (8/28/2000)
- 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. (8/28/2013)
- Section 32.057 - Confidentiality of tax returns and department records — exceptions — penalty for violation. (1/1/2017)
- Section 32.059 - Contracts prohibiting agents from employing lobbyists not binding and prohibited. (8/28/1997)
- Section 32.060 - Annual report, contents. (8/28/1961)
- Section 32.063 - Credit cards may be accepted by department for payment of taxes and fees — director may establish fee for use. (8/28/2009)
- Section 32.065 - Interest rates for certain taxes, director to set, when, how — failure of director to set rates, rates to be used. (8/28/1995)
- Section 32.067 - Department of revenue information fund created — purpose — deposit. (6/25/1987)
- Section 32.068 - Annual rate of interest to be calculated, director of revenue to apply rate, when. (6/19/2002)
- Section 32.069 - Interest allowed and paid on refund or overpayment of interest paid in excess of annual interest rate. (8/28/2018)
- Section 32.075 - Audit of tax records by political subdivisions — costs — joint audits, when — taxpayer's audit limitation. (1/1/1984)
- 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. (8/28/2000)
- Section 32.085 - Local sales taxes, collection of — definitions. (8/28/2001)
- 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. (8/28/2018)
- Section 32.088 - Task force on local taxation of certain motorized vehicles established, members, goals, duties, report, expiration date. (8/28/2016)
- Section 32.090 - Department to keep copies of records — records to be made available to public, when — disclosure of personal information, when. (8/28/2000)
- 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. (8/28/2001)
- Section 32.095 - Motor vehicle dealer to act as agent of department, purpose — rulemaking authority. (8/28/2009)
- Section 32.096 - Electronic release of liens filed electronically — rulemaking authority. (8/28/2015)
Tax Credit Accountability Act of 2004, additional requirements, 135.800 to 135.830
- Section 32.100 - Short title. (1/1/1978)
- Section 32.105 - Definitions. (8/28/2009)
- Section 32.110 - Firms providing neighborhood assistance to receive tax credits. (8/28/2004)
- 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. (1/1/2000)
- 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. (1/1/2000)
- 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. (1/1/2000)
- Section 32.117 - Homelessness assistance projects — business firms proposing to provide, approval required — location of project requirements — tax credit, amount. (10/1/1990)
- Section 32.120 - Director's decisions to be in writing — director to determine amount of credit. (8/28/1989)
- Section 32.125 - Rules and regulations, promulgation, procedures. (8/28/1995)
- Section 32.200 - Multistate tax compact. (8/28/2018)
- Section 32.205 - Article VIII adopted in this state. (8/28/1974)
- Section 32.210 - Compact to apply to all state and local taxes. (8/28/1974)
- Section 32.220 - Governor to appoint member to commission. (8/28/1967)
- Section 32.230 - Alternate may represent member on commission — how selected. (8/28/1967)
- Section 32.240 - Governor to appoint three representatives of subdivisions — to consult with commission member. (8/28/1967)
- Section 32.300 - Internet motor vehicle license renewal system for certain counties — remote driver's license renewal system, requirements — highway sign recognition test and vision test not required, when. (8/28/2020)
- Section 32.310 - Political subdivision sales and use tax information, mapping feature on website — requirements — change of boundaries, notice required. (8/28/2021)
- Section 32.315 - Sales and use tax levies, department to issue annual report — contents. (8/28/2018)
- Section 32.375 - Dispute over collection or remittance of sales or use tax — abatement allowed, when — administrative review. (7/1/2002)
- 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. (7/1/2002)
- Section 32.381 - Detrimental reliance by taxpayer, effect of. (7/1/2002)
- Section 32.383 - Tax amnesty period established, when — procedure — ineligibility for future tax amnesty, time period — expiration date. (8/28/2015)
CHAPTER CROSS REFERENCES
- 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
- Driver's license, special notation for deaf or hard of hearing, department's duties, 302.174
- Litigation expenses may be allowed in certain tax cases, when, 136.315
- Missouri National Guard members offered interview for state positions, when, 36.221, 105.1204
- 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
- Veterans, state agency forms to include veteran data, information on agency's veteran services provided, when, 42.051
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