Missouri Administrative Code

(Rescinded February 29, 2024) RSMo. (B) Nonresident members of professional athletic teams AUTHORITY: sections 32.200 (Article VII) and 143.961, RSMo 1994. may also be required to make declaration of estimated tax Original rule filed Jan. 18, 1989, effective May 11, 1989. Rescind…

Professional Athletic Teams *Original authority: 143.961, RSMo 1972. PURPOSE: This rule clarifies the taxation of income of nonresident members of professional athletic teams under existing Missouri statutes. 12 CSR 10-2.225 Withholding of Tax by Nonresident Professional Athletic…

Professional Entertainers Aug. 28, 1994, expired Dec. 25, 1994. Emergency rule filed Dec. 9, 1994, effective Dec. 26, 1994, expired April 24, 1995. Original rule PURPOSE: This rule establishes guidelines for withholding of filed Aug. 18, 1994, effective Feb. 26, 1995. Amended: Fi…

(Rescinded April 30, 2022) (A) The service is provided by a trade or business; (B) The service is available to the general public; AUTHORITY: sections 32.200 (Article VII) and 143.961, RSMo 1994. (C) The service is at least as timely and reliable on a regular Original rule filed …

(Rescinded May 30, 2004) person (e.g., employees, contractors/agents, and third parties); (F) The name of the PDS and the type of delivery service AUTHORITY: section 143.961, RSMo 1994. Original rule filed Sept. being used must always be clearly identified on each item 11, 1992, …

subsection to the contrary, this subsection is not intended to, PURPOSE: This rule interprets the income tax law as it applies to and shall not be read to, incorporate any federal regulation by the determination of timeliness. reference. (1) In general, it is the taxpayer’s respo…

Tax Refund Offsets Partners of Partnerships (Beginning on or After January 1, 2020) PURPOSE: This rule allows the department to enter into reciprocal agreements to offset income tax refunds for state debts and PURPOSE: This rule interprets and applies sections 143.421 and establi…

Corporations and Nonresident Partners of Partnerships (Beginning on or After January 1, 2020) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55

January 1, 2020) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56 12 CSR 10-2.436 SALT Parity Act Implementation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57 12 CSR 10-2.705 Filing Cor…

Power of Attorney (Form 2827 PTE) is filed as required above, PURPOSE: This rule explains how a partnership or an S corporation and is executed by someone with authority to do so on behalf may elect to become an affected business entity under section of the partnership or S corpo…

Tax Returns AUTHORITY: section 143.961, RSMo 2016.* Original rule filed Nov. 29, 1995, effective May 30, 1996. Amended: Filed Dec. 20, 2023, PURPOSE: This rule explains the proper treatment of net operating effective July 30, 2024. losses for purposes of Missouri individual incom…

(Rescinded February 29, 2024). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59 12 CSR 10-2.725 Foster Parent Tax Deduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59 12 CSR 10-2.730 Expenses Related t…

the Adoption Tax Credit Limit for 2024 is $10,050. The taxpayer PURPOSE: Section 135.327, RSMo, provides a tax credit for has applied for, and the department has approved, an Adoption nonrecurring adoption expenses incurred in the adoption of a Tax Credit for $10,050. The taxpaye…

Forms (Rescinded February 29, 2008) AUTHORITY: sections 135.015 and 135.030, RSMo 1986. Form, statement and table filed Jan. 29, 1974, effective Feb. 8, 1974. Amended: Filed Feb. 10, 1975, effective Feb. 20, 1975. Amended: Filed Dec. 23, 1975, effective Feb. 2, 1976. Rescinded: F…

(Rescinded February 29, 2008).............................................................3 ROBIN CARNAHAN (1/30/08) CODE OF STATE REGULATIONS 1 Secretary of State Chapter 22—Senior Citizens Tax Relief 12 CSR 10-22 Title 12—DEPARTMENT OF REVENUE Division 10—Director of Revenue Ch…

(Rescinded July 14, 1982) (1) Distribution of donations made directly to the Department AUTHORITY: section 301.250.4, RSMo 1978. This version of rule of Revenue will be disbursed to the Missouri Law Enforcement Memorial Foundation at a reasonable frequency set forth by filed Oct.…

(Rescinded April 29, 1991) 18, 2025, effective Feb. 28, 2026. AUTHORITY: section 301.251, RSMo 1986. Original rule filed April *Original authority: 301.3175, RSMo 2019, amended 2023. 14, 1980, effective Sept. 12, 1980. Amended: Filed March 26, 1982, effective July 12, 1982. Emerg…

(Rescinded April 29, 1991) special organizational license plates that contain letters and/ or numbers and may include one apostrophe (’), one space, or AUTHORITY: section 301.251, RSMo 1986. Original rule filed April one dash (—). 14, 1980, effective Sept. 12, 1980. Amended: File…

(Rescinded June 11, 1983) (3) No special license plate will be issued which will conflict with any license number used or to be used in the regular AUTHORITY: section 301.257, RSMo Supp. 1982. Original rule filed license plate numbering system. April 14, 1980, effective Sept. 12,…

(Moved to 12 CSR 10-26.190) owner to another unless provided by law, except that the holder of a special plate may follow the procedures established by the director in order to display their special plate on a vehicle leased by the holder after approval by the director,…

and they will not be transferred from one (1) vehicle category (Rescinded February 29, 2012) to another. This includes any request for transfer by gift, trust, will, or judicial proceeding. AUTHORITY: sections 301.140, 301.251, and 301.253, RSMo 1986. Original rule filed April 14…

(Rescinded April 29, 1991) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

(Rescinded December 3, 1992) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 12 CSR 10-23.130 Legal Name on Title Application (Rescinded June 30, 2018) . . . . . . . . . . . . . 8 12 CSR 10-23.140 Motor Vehicle Title Services (Rescinded June 30, 2018…

AUTHORITY: sections 301.144, 301.449, and 301.453, RSMo 2016, (Rescinded June 30, 2018) and section 301.130, RSMo Supp. 2025.* Original rule filed Aug. 14, 1978, effective Nov. 13, 1978. Amended: Filed April 11, 1979, AUTHORITY: section 301.114, RSMo 1986. Original rule filed Sep…

(Rescinded June 30, 2018) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

Boat Dealers, Salvage Dealers, and Title Service Agents (Moved to 12 CSR 10-26.221). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

Inspection Areas (Rescinded November 30, 2007) . . . . . . . . . . . . . . . . . . . . . 8

(Rescinded November 30, 2018) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 12 CSR 10-23.185 Obscene License Plates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Denny Hoskins (4/30/26) CODE OF STATE REGU…

PURPOSE: This rule supplements the guidelines for review and *Original authority: 301.144, RSMo 1977, amended 1979, 1983, 1984, 1989, 1992, 1993, 1995, 1995, 2001, 2002, 2004, 2007, 2016. approval of personalized motor vehicle license plates prior to issuance. 12 CSR 10-23.190 Te…

Dealer (Moved to 12 CSR 10-26.180) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

(Rescinded September 9, 1993). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

(Rescinded February 28, 2026) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

(Rescinded November 30, 2007). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 12 CSR 10-23.230 Legal Sale of Motor Vehicle or Trailer (Rescinded June 30, 2018) . . . . . . . . . 9

(Rescinded July 8, 1991) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

(Rescinded June 30, 2018) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

(Rescinded November 30, 2018) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 12 CSR 10-23.260 Inspection of Non-USA Standard Vehicles Prior to Titling. . . . . . . . . . . . . . 10 12 CSR 10-23.265 Statements of Non-Interest (Rescinded June 30, 2018) . .…

Prior to Titling Original rule filed March 21, 1986, effective July 26, 1986. Amended: Filed June 30, 1999, effective Dec. 30, 1999. Rescinded: PURPOSE: This rule sets forth the procedures for issuance Filed Dec. 22, 2017, effective June 30, 2018. of Missouri certificates of titl…

(Rescinded November 30, 2018) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

(Rescinded November 30, 2018) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 12 CSR 10-23.280 Replacement of Multiyear License Plates . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

(Rescinded November 30, 2007). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11

(Rescinded November 30, 2018) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11

Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11

Farming Transportation Operations (Rescinded June 30, 2018) . . . . . . . . 12 12 CSR 10-23.305 No-Fee Transactions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 12 CSR 10-23.310 Issuance of Special Fuel Decals . . . . . . . . . . …

remain with the vehicle and shall be transferred to the new PURPOSE: This rule establishes when the department may issue, owner. The new owner shall complete a new application for the special fuel decal but no fee will be charged for the decal on a no-fee basis, any replacement c…

(Rescinded June 30, 2018) AUTHORITY: sections 301.010, 301.020, 302.020, 307.195, RSMo 12 CSR 10-23.325 Transfer of Passenger Vehicle License Plates Supp. 1989, 301.190, RSMo Supp. 1990 and 307.190 and 307.193, From One Horsepower Category to Another—Waiver of RSMo 1986. Original…

License Plate Transfer Fee PURPOSE: This rule clarifies when a license plate transfer fee shall 12 CSR 10-23.330 Registration of Motorcycles or be assessed. Motortricycles (Rescinded June 30, 2018) (1) When ownership of a registered motor vehicle or trailer is transferred, the or…

Category to Another—Waiver of Additional Registration Fees and Lack of Refund Provision (Rescinded June 30, 2018) . . . . . . . . . . . . . . . . . . 13