Missouri Administrative Code

effective May 21, 2020, expired Feb. 25, PURPOSE: This rule establishes the proce- 2021. Original rule filed May 7, 2020, effec- dures for meetings of the board. tive Dec. 30, 2020. (1) The chair or the chair’s designee shall preside over each meeting of the board. The *Original …

in implementing a 911 communications service project; PURPOSE: This rule establishes definitions for terms used in this chapter. (H) “Eligible uses,” expenditures that may be paid using financial assistance from the fund, including but not limited PUBLISHER’S NOTE: The secretary …

Procedure financial assistance that is for costs to be incurred by their 911 services authorities in implementing approved projects; PURPOSE: This rule prescribes the content of and procedure 2. Applicants and 911 services authorities certify that any for applying for financial a…

board determines that substantial justification or extreme PURPOSE: This rule establishes the process the board will use to circumstances exist. administer approved 911 communications service projects. (E) The board or its designee will notify the requestor of its 6 CODE OF STATE…

PURPOSE: This rule establishes a procedure to protest adverse actions taken by the board. (1) Protest Procedure. Applicants and 911 services authorities may protest any adverse action taken by the board related to their applications (assuming the applicants are eligible applicant…

PURPOSE: This rule establishes rates of pre- paid wireless emergency telephone service charges deposited in the Missouri 911 service trust fund that will be paid under section 190.460, RSMo. (1) Forty percent (40%) of the prepaid wire- less emergency telephone service charges dep…

(1) Telecommunicator first responders hired after August 28, PURPOSE: This rule provides for the organization, administration, 1999, must complete the following initial training units (ITU) and methods of operation of a program of certification for within twelve (12) months of th…

(3) Telecommunicator first responder ITU may be obtained PURPOSE: This rule defines the terms which pertain to the from the sources identified in 11 CSR 90-4.050(3). training and education of telecommunicators. (4) Each Public Safety Answering Point or Emergency (1) Board refers …

continuing education training of telecommunicators. PURPOSE: The rule defines the requirements for completion of continuing education and the terms for maintaining training (1) All telecommunicator first responder continuing education records. The rule further defines the approve…

Telecommunicators. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

Course for 911 Telecommunicator First Responders . . . . . . . . . . . . . . . . . . . . . . 6

Continuing Education Credit for 911 Telecommunicator First Responders. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

Telecommunicator First Responders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 11 CSR 90-4.150 Emergency Medical Dispatch Services Requirements. . . . . . . . . . . . . . . . . . . . . 7 John R. Ashcroft (10/31/24) CODE OF STATE REGULATIONS 1 Secretary …

Requirements improvement program that measures compliance to protocol through ongoing random case review for each EMD; and a PURPOSE: This rule prescribes requirements for the provision training curriculum and testing process consistent with the of Emergency Medical Dispatch Serv…

(B) The applicant’s— PURPOSE: The rule contains a description of the organization and 1. Name (the name of the person, partnership, corporation, the general courses and methods of operation of the Department or entity to whom the facts presented in the request apply); of Revenue.…

this requirement. PURPOSE: This rule establishes procedures for issuing letter rulings pursuant to section 536.021.10, RSMo. (6) The director or his/her duly authorized representative may request additional information from the applicant as (1) Letter Rulings. deemed necessary to…

(Rescinded July 30, 2018) banking house and all other facilities by the application of a fraction, the numerator of which is the amount of deposit AUTHORITY: section 148.100, RSMo 1986. Original rule filed March the bank has separately calculated for the ATM operated as a 11, 198…

as a facility; PURPOSE: This rule provides a uniform manner for financial 2. If the ATM operates as a facility only after the cutoff institutions to apportion their bank tax among the main bank date for the FDIC Report, then the deposit of the facility shall and the branches. Thi…

Association Tax. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 12 CSR 10-10.050 Statute of Limitations for Credit Institutions Tax. . . . . . . . . . . . . . . . . . . . . . . 4

Tax (1) The director of revenue may issue multiple assessments PURPOSE: This rule establishes a statute of limitations for the against the taxpayer for a single taxable year pursuant to assessment of Credit Institutions Tax as set out in Chapter 148, section 148.680, RSMo when th…

Associations for a Single Year. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

Associations Tax Returns . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 12 CSR 10-10.080 Multiple Assessments of Credit Institutions for a Single Year. . . . . . . . . . . . 5 12 CSR 10-10.090 Extension of Time to File Credit Institutions …

for a Single Year (3) The return shall be filed and all unpaid taxes plus interest PURPOSE: This rule clarifies that the director of revenue may issue shall be remitted on or before the last day of the extension. multiple assessments against a taxpayer for a given period on separ…

(Rescinded December 30, 2023) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 12 CSR 10-10.110 Extension of Time to File Bank Tax Returns . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

Taxes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 12 CSR 10-10.125 Income Period (Rescinded December 30, 2023). . . . . . . . . . . . . . . . . . . . . . . . 6 12 CSR 10-10.130 Bank Franchise Tax. . . …

(Rescinded December 30, 2023) amendments or additions to such forms and instructions. AUTHORITY: section 148.100, RSMo 1986. Original rule filed March (5) The Form INT-2 and its instructions rely upon Treasury 2, 1987, effective Aug. 13, 1987. Rescinded: Filed May 17, 2023, Regul…

of the Code of Federal Regulations (last amended Oct. 20, 2008), PURPOSE: This rule establishes a procedure for filing the bank are hereby incorporated by reference and made part of this franchise tax return as required under section 148.050, RSMo. rule, as published by the Unite…

(Rescinded July 30, 2024) AUTHORITY: section 148.100, RSMo 1986*. Original rule filed March 2, 1987, effective Aug. 13, 1987. Amended: Filed April 1, 1992, AUTHORITY: section 148.100, RSMo 1986. Original rule filed March effective Sept. 6, 1992. 2, 1987, effective Aug. 13, 1987. …

(Rescinded September 30, 2024) PURPOSE: This rule establishes guidelines concerning allowable AUTHORITY: section 148.100, RSMo 1986. Original rule filed March tax credits on the bank franchise tax return pursuant to section 2, 1987, effective Aug. 13, 1987. Rescinded: Filed Feb. …

Refund From Other County to section 148.030.3., RSMo: (A) The payment must have been made to Missouri or a PURPOSE: This rule establishes an effective date and period for Missouri political subdivision; which bank franchise tax refunds may be issued, as provided by (B) Payment mu…

(Rescinded March 30, 2024) (4) Credit unions and savings and loan associations which do not file a consolidated return for federal income tax purposes AUTHORITY: section 148.100, RSMo 1986. Original rule filed shall deduct accrued federal income tax liability, unless a cash March…

Institutions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

Unions and Savings and Loan Associations. . . . . . . . . . . . . . . . . . . . . . . . . . . 8

Agreement (Rescinded March 30, 2024). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

Corporation and the Financial Corporation (Rescinded March 30, 2024). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 2 CODE OF STATE REGULATIONS John R. Ashcroft (8/31/24) Secretary of State 12 CSR 10-10—DEPARTMENT OF REVENUE DIVISION 10—DIRECTO…

tax on the meals provided to its customers. If the taxpayer had PURPOSE: Section 136.300, RSMo, ad-dresses which party has adequate records and provided those to the department during the burden of proof on any factual issue relevant to ascertaining the audit, and later produces …

owner had a tax liability with the department. The taxpayer PURPOSE: Section 144.150, RSMo, makes a person acquiring a required the previous owner to provide a statement from the business, or the stock of goods or assets of a business, liable for department listing the amount owe…

PURPOSE: This rule explains the treatment under federal law of sales and use tax in a bankruptcy or other court appointments, and the liability of trustees, assignees and receivers for sales and use tax. (1) In general, any trustee, assignee or receiver must notify the department…

in the amount of the overpayment instead of a refund if the PURPOSE: Section 144.190, RSMo, permits a seller to file a claim for seller requests a credit on the claim. A seller cannot take a refund of an over-payment of sales or use taxes resulting from a credit for any overpayme…

Returns. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 12 CSR 10-102.160 Effect of Saturday, Sunday, or Holiday on Payment Due. . . . . . . . . . . . . . . . . 5 12 CSR 10-102.554 Filing Protest Payment Retur…

(2) If a protest payment is not made by the required due date, (Rescinded May 30, 2024) interest and additions to tax should be included in the payment to properly perfect the protest. AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 240-4 was last filed Dec. 31, 1975, effe…

amount franchise received from ticket buyers, including the ELT, PURPOSE: This rule clarifies what sales tax is required to be was subject to sales tax and did not constitute a tax upon a tax. paid and collected on the sale of tickets. Applicable sales taxes are enumerated and th…

(1) Every business, making sales of tangible personal property or rendering a taxable service, is required to file a combined PURPOSE: This rule defines the term aggregate amount for sales/use tax return even though no (zero) (0) sales were made Missouri use tax purposes and inte…

(A) Business—any activity engaged in by a person, or caused PURPOSE: This rule establishes the due date for a final return and to be engaged in by the person, with the object of direct or sets forth the assumed liability of a purchaser of a business. indirect gain, benefit, or ad…

tax was not separately stated or charged. Consequently, Carousel is also liable for the additions to tax and interest as a matter of law. PURPOSE: This rule prescribes that a return shall be filed even though no liability exists.…

Tangible Personal Property it discloses the owners of the consigned goods. (F) An art gallery sells works by artists for a commission. The PURPOSE: This rule interprets the sales and use tax law as it gallery must collect and remit tax on the entire sale price even applies to sal…

to the first 10,000 customers. The team should not pay tax PURPOSE: This rule interprets the resale exemption in section on the purchase of the baseballs because tax is collected and 144.615(6), RSMo, and the resale exclusion in section 144.010.1(9), remitted on the sale of the t…