Missouri Administrative Code
8,209 sections across 1,588 Missouri regulatory chapters.
12-10-7-12 CSR 10-7.060 Verification of Fleet Mileage—Acceptable Source Documentation
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(Rescinded July 30, 2018). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Chapter 12-10-7Open chapter PDF ↗12-10-7-12 CSR 10-7.070 Use of Motor Fuel and Special Fuel in Same Vehicle
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(Rescinded July 30, 2018). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 12 CSR 10-7.080 Who Must Obtain Decals (Rescinded September 11, 1989). . . . . . . . . . . . . . . . . . 3
Chapter 12-10-7Open chapter PDF ↗12-10-7-12 CSR 10-7.090 Reporting Requirements for LP Gas Uses and Dealers
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(Rescinded May 11, 1989). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 12 CSR 10-7.100 Missouri Motor Fuel/Special Fuel Tax License (Rescinded July 30, 2018). . . . . . 3
Chapter 12-10-7Open chapter PDF ↗12-10-7-12 CSR 10-7.100 Missouri Motor Fuel/Special Fuel Tax License
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SW2d 1 (Mo. banc 1972) cert. denied 412 U.S. 919. The Department of Revenue’s interpretation of the 1965 Motor Vehicle Fuel Tax Act (Rescinded July 30, 2018) as applying to special fuels as well as motor fuels should be given serious consideration by the courts in construing the …
Chapter 12-10-7Open chapter PDF ↗12-10-7-12 CSR 10-7.110 Special Fuel Used in Private Passenger Automobiles
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(Rescinded May 11, 1989). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 12 CSR 10-7.120 Charter Bus Defined (Rescinded September 11, 1989). . . . . . . . . . . . . . . . . . . . . . 3
Chapter 12-10-7Open chapter PDF ↗12-10-7-12 CSR 10-7.130 Special Fuel-Powered 26,000 Lbs., 2-Axle Truck Exemption—Pickups
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and Moving Vehicles (Rescinded July 30, 2018). . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Chapter 12-10-7Open chapter PDF ↗12-10-7-12 CSR 10-7.140 Credit or Refund of Special Fuel Tax Used in Power Takeoff Units
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(Rescinded May 11, 1989). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Chapter 12-10-7Open chapter PDF ↗12-10-7-12 CSR 10-7.150 Methods for Determining Special Fuel Used in Power Takeoff Units
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(Rescinded July 30, 2018). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 12 CSR 10-7.160 Records (Rescinded July 30, 2018) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 John R. Ashcroft (4/30/24) CO…
Chapter 12-10-7Open chapter PDF ↗12-10-7-12 CSR 10-7.160 Records
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(Rescinded July 30, 2018) PURPOSE: This rule clarifies the special fuel tax statutes as they relate to deductions which must be supported by special fuel AUTHORITY: sections 142.581 and 142.621, RSMo 1986. Original exemption certificates. rule filed Nov. 1, 1985, effective Jan. 2…
Chapter 12-10-7Open chapter PDF ↗12-10-7-12 CSR 10-7.170 Sales Tax Applies When Fuel Tax Does Not
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executed by the purchaser, to substantiate the tax-exempt (Rescinded April 30, 2009) sales. Deductions taken on the Distributor’s Monthly Tax Report AUTHORITY: sections 144.020 and 144.270, RSMo 1986. Original Form 4757 shall be supported by the signed invoice or sales rule filed…
Chapter 12-10-7Open chapter PDF ↗12-10-7-12 CSR 10-7.180 Retail Dealer Licensing/Reporting Requirements: Multiple Locations
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(Rescinded May 30, 2004). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 12 CSR 10-7.190 Fuel Inspection Fee (Rescinded March 30, 2024) . . . . . . . . . . . . . . . . . . . . . . . . . . 4 12 CSR 10-7.200 Auxiliary Equipment Exemption…
Chapter 12-10-7Open chapter PDF ↗12-10-7-12 CSR 10-7.190 Fuel Inspection Fee
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(Rescinded March 30, 2024) and churches; and (C) Special fuel sold for use exclusively in railroad rolling AUTHORITY: section 414.142, RSMo Supp. 1989. Original rule filed stock for the transportation of persons or property. May 20, 1988, effective Sept. 29, 1988. Rescinded: File…
Chapter 12-10-7Open chapter PDF ↗12-10-7-12 CSR 10-7.200 Auxiliary Equipment Exemption
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(Rescinded July 30, 2018) the purchases are of special fuel claimed under the original exemption certificate. Exemption certificates shall be valid AUTHORITY: section 144.621, RSMo 1986. Original rule filed March for five years (5) unless revoked by the customer or denied/ 22, 19…
Chapter 12-10-7Open chapter PDF ↗12-10-7-12 CSR 10-7.210 Waterway or Pipeline Terminal Operators
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(Rescinded May 30, 2004) invoices or sales slips supported by the exemption certificate, which must be made available for inspection by the director AUTHORITY: sections 142.621, RSMo 1986 and 142.573.6 and of revenue or their agents during all business hours of the day. 142.573.7…
Chapter 12-10-7Open chapter PDF ↗12-10-7-12 CSR 10-7.230 Special Fuel Users Not Subject to Licensure in Their Base State
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(Rescinded July 30, 2018). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 12 CSR 10-7.240 Exemption Certificates. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Chapter 12-10-7Open chapter PDF ↗12-10-7-12 CSR 10-7.240 Exemption Certificates
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Chapter 12-10-7Open chapter PDF ↗12-10-7-12 CSR 10-7.250 Special Fuel Tax Refund Claims—Purchasers Claiming Refunds of Tax
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Paid on Fuel Used for Nonhighway Purposes (Rescinded April 30, 2009). . . . . 5 12 CSR 10-7.260 LP Gas or Natural Gas Decals (Rescinded April 30, 2009). . . . . . . . . . . . . . . . . . . 5 12 CSR 10-7.270 Special Fuel Distributors (Rescinded July 30, 2018) . . . . . . . . . . .…
Chapter 12-10-7Open chapter PDF ↗12-10-7-12 CSR 10-7.260 LP Gas or Natural Gas Decals
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(Rescinded April 30, 2009) distribution purposes under the following conditions: (A) Notification of the correction to the last federal decennial AUTHORITY: sections 142.366, RSMo Supp. 1989 and 142.621, census shall be received from the city, town, or village which is RSMo 1986.…
Chapter 12-10-7Open chapter PDF ↗12-10-7-12 CSR 10-7.270 Special Fuel Distributors
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(Rescinded July 30, 2018) within the state, the population of those cities, towns, or villages affected shall be indicated; and AUTHORITY: section 142.621, RSMo 1986. Original rule filed March (D) If the adjustment changes the total population of the state and the population of t…
Chapter 12-10-7Open chapter PDF ↗12-10-7-12 CSR 10-7.280 Sale of Special Fuel to Dual Users
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(Rescinded July 30, 2018) (4) For adjustments to the population as a result of annexation AUTHORITY: section 142.621, RSMo 1986. Original rule filed Oct. or consolidation— 19, 1989, effective Feb. 25, 1990. Amended: Filed Jan. 31, 1992, (A) Each city, town, or village shall file …
Chapter 12-10-7Open chapter PDF ↗12-10-7-12 CSR 10-7.290 Special Fuel Reporting Option
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(Rescinded May 30, 2004) Bureau of the population in the annexed or consolidated area, as shown by the last federal decennial census; AUTHORITY: section 142.621, RSMo 1986. Original rule filed Dec. (C) The official written notification shall also indicate which 12, 1989, effectiv…
Chapter 12-10-7Open chapter PDF ↗12-10-7-12 CSR 10-7.300 Motor Fuel and Special Fuel Transporters
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(Rescinded March 30, 2024) beginning with the next distribution. If notification is received John R. Ashcroft (4/30/24) CODE OF STATE REGULATIONS 5 Secretary of State DIVISION 10—DIRECTOR OF REVENUE 12 CSR 10-7—DEPARTMENT OF REVENUE after the fifteenth day of the month, the tax i…
Chapter 12-10-7Open chapter PDF ↗12-10-7-12 CSR 10-7.320 Adjustments to the Distribution of Funds Allocated Pursuant to Article IV,
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Section 30(a) of the Missouri Constitution as Referenced in Section 142.345, RSMo. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 12 CSR 10-7.330 Minimum/Maximum Bond Amounts (Rescinded May 30, 2004)…
Chapter 12-10-7Open chapter PDF ↗12-10-7-12 CSR 10-7.330 Minimum/Maximum Bond Amounts
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(Rescinded May 30, 2004) AUTHORITY: sections 142.300 and 142.621, RSMo 1986. Original rule filed Jan. 31, 1992, effective June 25, 1992. Rescinded: Filed Nov. 7, 2003, effective May 30, 2004. 6 CODE OF STATE REGULATIONS (4/30/24) John R. Ashcroft Secretary of State…
Chapter 12-10-7Open chapter PDF ↗12-10-8-12 CSR 10-8.010 Definitions
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(Rescinded June 30, 2022) mine Tax—Procedure (Rescinded October 30, 2002) 12 CSR 10-8.130 Exercise of Power of AUTHORITY: sections 136.030 and 136.120, Appointment—Unlimited Power of En- RSMo 1986. Inheritance tax rule 61-010 was AUTHORITY: sections 136.030 and 136.120, RSMo 1969…
Chapter 12-10-8Open chapter PDF ↗12-10-8-12 CSR 10-8.020 Property Subject to Tax
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(Rescinded June 30, 2022) 12 CSR 10-8.080 Appraisers Duties and 1976. Rescinded: Filed April 1, 2002, effec- Report of Appraisement tive Oct. 30, 2002. AUTHORITY: sections 136.030 and 136.120, (Rescinded October 30, 2002) RSMo 1969. Inheritance tax rule 61-020 was last filed on D…
Chapter 12-10-8Open chapter PDF ↗12-10-8-12 CSR 10-8.030 Federal Death Tax Cred-
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it 1976. Rescinded: Filed April 1, 2002, effec- 12 CSR 10-8.090 Errors in Appraiser’s (Rescinded June 30, 2022) tive Oct. 30, 2002. Reports—Exceptions to Appraiser’s Report (Rescinded October 30, 2002) AUTHORITY: sections 136.030 and 136.120, RSMo 1969. Inheritance tax rule 61-07…
Chapter 12-10-8Open chapter PDF ↗12-10-8-12 CSR 10-8.040 Homestead Allowance
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(Rescinded October 30, 2002) Rescinded: Filed April 1, 2002, effective Oct.
Chapter 12-10-8Open chapter PDF ↗12-10-8-12 CSR 10-8.050 Interest
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(Rescinded October 30, 2002) 12 CSR 10-8.110 Valuation of Life Estates Amended: Filed March 31, 1988, effective and Remainder—Methods of Computa- Sept. 29, 1988. Rescinded: Filed Dec. 8, AUTHORITY: sections 136.030 and 136.120, tion—Mortality Table 2021, effective June 30, 2022. …
Chapter 12-10-8Open chapter PDF ↗12-10-8-12 CSR 10-8.060 Payment of Tax—
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Receipt—Refund AUTHORITY: section 145.961, RSMo 1986. (Rescinded October 30, 2002) Original rule filed Feb. 25, 1986, effective…
Chapter 12-10-8Open chapter PDF ↗12-10-8-12 CSR 10-8.090 Errors in Appraiser’s Reports—Exceptions to Appraiser’s Report
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(Rescinded October 30, 2002) ..............................................................3 12 CSR 10-8.100 Report of Appraiser (Rescinded October 30, 2002) .....................................3
Chapter 12-10-8Open chapter PDF ↗12-10-8-12 CSR 10-8.100 Report of Appraiser
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(Rescinded October 30, 2002) AUTHORITY: sections 136.030 and 136.120, RSMo 1969. Inheritance tax rule 61-090 was AUTHORITY: sections 136.030 and 136.120, last filed on Dec. 31, 1975, effective Jan. 10, RSMo 1969. Inheritance tax rule 61-180 was 12 CSR 10-8.160 Estate Tax Interest…
Chapter 12-10-8Open chapter PDF ↗12-10-8-12 CSR 10-8.110 Valuation of Life Estates and Remainder—Methods of
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Computation—Morality Table (Rescinded October 30, 2002) ........................3 12 CSR 10-8.120 Notice of Intention to Transfer Assets (Rescinded June 30, 2022)....................3
Chapter 12-10-8Open chapter PDF ↗12-10-8-12 CSR 10-8.120 Notice of Intention to
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AUTHORITY: sections 136.030 and 136.120, Transfer Assets 1988, effective Sept. 29, 1988. Rescinded: RSMo 1969. Inheritance tax rule 61-140 was (Rescinded June 30, 2022) Filed Dec. 8, 2021, effective June 30, 2022. JOHN R. ASHCROFT (5/31/22) CODE OF STATE REGULATIONS 3 Secretary o…
Chapter 12-10-8Open chapter PDF ↗12-10-8-12 CSR 10-8.130 Exercise of Power of Appointment—Unlimited Power of Encroachment
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(Rescinded October 30, 2002) ..............................................................3 12 CSR 10-8.140 Refund (Rescinded October 30, 2002) .....................................................3 12 CSR 10-8.150 Mortality Table (Rescinded October 30, 2002) ...................…
Chapter 12-10-8Open chapter PDF ↗12-10-8-12 CSR 10-8.170 Extension of Time to Pay
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tive Oct. 30, 2002. RSMo 1969. Inheritance tax rule 61-200 was Missouri Estate Tax last filed Dec. 31, 1975, effective Jan. 10, 1976. Rescinded: Filed April 1, 2002, effec- (Rescinded June 30, 2022)…
Chapter 12-10-8Open chapter PDF ↗12-10-8-12 CSR 10-8.180 Claims for Refund of Missouri Estate Taxes When Paid in Installations
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(Rescinded June 30, 2022) ..................................................................4 12 CSR 10-8.190 Missouri Estate Tax Base (Rescinded June 30, 2022) ...................................4 JOHN R. ASHCROFT (5/31/22) CODE OF STATE REGULATIONS 1 Secretary of State Chapter …
Chapter 12-10-8Open chapter PDF ↗12-10-8-12 CSR 10-8.190 Missouri Estate Tax Base
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(Rescinded June 30, 2022) AUTHORITY: sections 145.011, 145.041, and 145.961, RSMo 1986. Original rule filed Aug. 23, 1988, effective Dec. 29, 1988. Rescinded: Filed Dec. 8, 2021, effective June 30, 2022. 4 CODE OF STATE REGULATIONS (5/31/22) JOHN R. ASHCROFT Secretary of State…
Chapter 12-10-8Open chapter PDF ↗12-10-9-12 CSR 10-9.010 Corporation Franchise Tax Form
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(Rescinded January 13, 1983) 28, 1995, effective March 30, 1996. Changed to 12 CSR 10-9.150, effective Jan. 1, 2000. Rescinded: Filed May 17, 2023, effective Dec. AUTHORITY: section 536.022, RSMo Supp. 1981. Original rule filed 30, 2023. Dec. 22, 1975, effective Jan. 2, 1976. Res…
Chapter 12-10-9Open chapter PDF ↗12-10-9-12 CSR 10-9.100 Forms for Franchise Tax
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(Rescinded July 30, 2018) previously filed as 15 CSR 30-150.130. Original rule filed Sept. 28, 1995, effective March 30, 1996. Changed to 12 CSR 10-9.160, AUTHORITY: section 147.120.9, RSMo Supp. 1995. This rule effective Jan. 1, 2000. Rescinded: Filed May 17, 2023, effective Dec…
Chapter 12-10-9Open chapter PDF ↗12-10-9-12 CSR 10-9.110 Form: Request for Extension of Time to File
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previously filed as 15 CSR 30-150.140. Original rule filed Sept. (Rescinded July 30, 2018) 18, 1995, effective March 30, 1996. Amended: Filed Oct. 21, 1998, effective April 30, 1999. Changed to 12 CSR 10-9.170, effective Jan. AUTHORITY: section 147.120.9, RSMo Supp. 1995. This ru…
Chapter 12-10-9Open chapter PDF ↗12-10-9-12 CSR 10-9.120 Form: Request for Franchise Tax Clearance
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(Rescinded July 30, 2018) 28, 1995, effective March 30, 1996. Changed to 12 CSR 10-9.180, effective Jan. 1, 2000. Rescinded: Filed May 22, 2023, effective Dec. AUTHORITY: section 147.120.9, RSMo Supp. 1995. This rule 30, 2023. previously filed as 15 CSR 30-150.030. Original rule …
Chapter 12-10-9Open chapter PDF ↗12-10-9-12 CSR 10-9.130 Form: Authorization for Release of Confidential Information
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(Rescinded July 30, 2018). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 12 CSR 10-9.140 General (Rescinded December 30, 2023) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 12 CSR 10-9.150 Definitions (Rescinde…
Chapter 12-10-9Open chapter PDF ↗12-10-9-12 CSR 10-9.140 General
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1, 2000. Rescinded: Filed May 22, 2023, effective Dec. 30, 2023. (Rescinded December 30, 2023) AUTHORITY: section 147.120.9, RSMo Supp. 1995. This rule 12 CSR 10-9.210 Extension of Time to File previously filed as 15 CSR 30-150.110. Original rule filed Sept. (Rescinded July 30, 2…
Chapter 12-10-9Open chapter PDF ↗12-10-9-12 CSR 10-9.160 Exceptions
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(Rescinded December 30, 2023)
Chapter 12-10-9Open chapter PDF ↗12-10-9-12 CSR 10-9.220 Audits
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(Rescinded July 30, 2018) effective Jan. 1, 2000. Rescinded: Filed May 22, 2023, effective Dec. 30, 2023. AUTHORITY: section 147.120.9, RSMo Supp. 1995. This rule previously filed as 15 CSR 30-150.190. Original rule filed Sept. 28, 1995, effective March 30, 1996. Changed to 12 CS…
Chapter 12-10-9Open chapter PDF ↗12-10-9-12 CSR 10-9.230 Assessments
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(Rescinded July 30, 2018) 28, 1995, effective March 30, 1996. Changed to 12 CSR 10-9.290, effective Jan. 1, 2000. Rescinded: Filed May 22, 2023, effective Dec. AUTHORITY: section 147.120.9, RSMo Supp. 1995. This rule 30, 2023. previously filed as 15 CSR 30-150.200. Original rule …
Chapter 12-10-9Open chapter PDF ↗12-10-9-12 CSR 10-9.240 Final Determinations, Hearings
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(Rescinded July 30, 2018) AUTHORITY: section 147.120.9, RSMo Supp. 1995. This rule previously filed as 15 CSR 30-150.210. Original rule filed Sept. 28, 1995, effective March 30, 1996. Changed to 12 CSR 10-9.240, effective Jan. 1, 2000. Rescinded: Filed Jan. 26, 2018, effective Ju…
Chapter 12-10-9Open chapter PDF ↗12-10-9-12 CSR 10-9.250 Review by the Administrative Heating Commission
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(Rescinded July 30, 2018). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 12 CSR 10-9.260 Overpayments (Rescinded July 30, 2018) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 12 CSR 10-9.270 Amended Reports (Res…
Chapter 12-10-9Open chapter PDF ↗12-10-9-12 CSR 10-9.260 Overpayments
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(Rescinded July 30, 2018) AUTHORITY: section 147.120.9, RSMo Supp. 1995. This rule previously filed as 15 CSR 30-150.230. Original rule filed Sept. 28, 1995, effective March 30, 1996. Changed to 12 CSR 10-9.260, effective Jan. 1, 2000. Rescinded: Filed Jan. 26, 2018, effective Ju…
Chapter 12-10-9Open chapter PDF ↗