Missouri Administrative Code
8,209 sections across 1,588 Missouri regulatory chapters.
12-10-9-12 CSR 10-9.270 Amended Reports
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(Rescinded July 30, 2018) AUTHORITY: section 147.120.9, RSMo Supp. 1995. This rule previously as 15 CSR 30-150.240. Original rule filed Sept. 28, 1995, effective March 30, 1996. Changed to 12 CSR 10-9.270, effective Jan. 1, 2000. Rescinded: Filed Jan. 26, 2018, effective July 30,…
Chapter 12-10-9Open chapter PDF ↗12-10-9-12 CSR 10-9.280 Limitations on Collection of Tax, Refunds
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(Rescinded December 30, 2023) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Chapter 12-10-9Open chapter PDF ↗12-10-9-12 CSR 10-9.290 Compliance with the American with Disabilities Act
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(Rescinded December 30, 2023) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 2 CODE OF STATE REGULATIONS John R. Ashcroft (11/30/23) Secretary of State 12 CSR 10-9—DEPARTMENT OF REVENUE DIVISION 10—DIRECTOR OF REVENUE TITLE 12—DEPARTMENT OF REVE…
Chapter 12-10-9Open chapter PDF ↗12-20-1-12 CSR 20-1.010 General Organization
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(Rescinded February 29, 2008) AUTHORITY: sections 32.050 and 536.023, RSMo 1986. Original rule filed Dec. 31, 1975, effective Jan. 10, 1976. Amended: Filed Oct. 15, 1986, effective Jan. 30, 1987. Amended: Filed Nov. 1, 1991, effective March 9, 1992. Rescinded: Filed Aug. 9, 2007,…
Chapter 12-20-1Open chapter PDF ↗12-20-2-12 CSR 20-2.010 Reciprocity with Other States—Registration of Trailers
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(Moved to 7 CSR 10-25.050)...............................................................3 ROBIN CARNAHAN (1/30/08) CODE OF STATE REGULATIONS 1 Secretary of State Chapter 2—Reciprocity in Registration with Other States—Registration of Trailers 12 CSR 20-2 Title 12—DEPARTMENT OF R…
Chapter 12-20-2Open chapter PDF ↗12-20-3-12 CSR 20-3.010 Apportion Registration
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(Moved to 7 CSR 10-25.030) ROBIN CARNAHAN (7/31/07) CODE OF STATE REGULATIONS 3 Secretary of State
Chapter 12-20-3Open chapter PDF ↗12-20-4-12 CSR 20-4.010 Bilateral Basing Point—Multistate Agreement
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(Rescinded February 29, 2008).............................................................3 ROBIN CARNAHAN (1/30/08) CODE OF STATE REGULATIONS 1 Secretary of State Chapter 4—Multistate Agreement 12 CSR 20-4 Title 12—DEPARTMENT OF REVENUE Division 20—Highway Reciprocity Commission…
Chapter 12-20-4Open chapter PDF ↗12-20-5-12 CSR 20-5.010 Investigation and Audits
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(Moved to 7 CSR 10-25.080) ROBIN CARNAHAN (1/30/08) CODE OF STATE REGULATIONS 3 Secretary of State
Chapter 12-20-5Open chapter PDF ↗12-20-6-12 CSR 20-6.010 Trip Permits
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(Moved to 7 CSR 10-25.060) ROBIN CARNAHAN (1/30/08) CODE OF STATE REGULATIONS 3 Secretary of State
Chapter 12-20-6Open chapter PDF ↗12-20-7-12 CSR 20-7.010 Definitions
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(Moved to 7 CSR 10-25.070) 12 CSR 20-7.020 Application for Interna- tional Fuel Tax Agreement License (Moved to 7 CSR 10-25.071)
Chapter 12-20-7Open chapter PDF ↗12-20-7-12 CSR 20-7.020 Application for International Fuel Tax Agreement License
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(Moved to 7 CSR 10-25.071) ...............................................................3 12 CSR 20-7.030 Fuel Tax Reports (Moved to 7 CSR 10-25.072) ..........................................3 12 CSR 20-7.040 Record Keeping Requirements (Moved to 7 CSR 10-25.073)..............…
Chapter 12-20-7Open chapter PDF ↗12-20-7-12 CSR 20-7.030 Fuel Tax Reports
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(Moved to 7 CSR 10-25.072)
Chapter 12-20-7Open chapter PDF ↗12-20-7-12 CSR 20-7.040 Record Keeping Require-
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ments (Moved to 7 CSR 10-25.073)
Chapter 12-20-7Open chapter PDF ↗12-20-7-12 CSR 20-7.050 Good Cause
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(Rescinded February 29, 2008) AUTHORITY: sections 142.621 and 301.275, RSMo 1986 and 142.617, RSMo Supp. 1990. Original rule filed Nov. 1, 1991, effective March 9, 1992. Rescinded: Filed Aug. 9, 2007, effective Feb. 29, 2008.
Chapter 12-20-7Open chapter PDF ↗12-20-7-12 CSR 20-7.060 Appeals
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(Moved to 7 CSR 10-25.090) ROBIN CARNAHAN (1/30/08) CODE OF STATE REGULATIONS 3 Secretary of State
Chapter 12-20-7Open chapter PDF ↗12-30-1-12 CSR 30-1.010 General Organization
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in the order, for the purpose of making any investigations, or PURPOSE: This rule is to comply with the requirements of section the performance of other duties regarding any matters relating 536.023(3), RSMo which requires each state agency to adopt to taxation. as a rule a descr…
Chapter 12-30-1Open chapter PDF ↗12-30-1-12 CSR 30-1.030 Forms
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Balance Sheet); Form 30, Schedule 8 (10-85) (Comparative PURPOSE: This rule sets forth the forms utilized by the State Income Statement); Form 30, Schedule 9 (10-85) (Capital Tax Commission in the assessment and collection of the general Stock); Form 30, Schedule 10 (10-88) (Long…
Chapter 12-30-1Open chapter PDF ↗12-30-2-12 CSR 30-2.010 Appeals from the Department of Revenue or State Collector of Revenue
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(Rescinded July 16, 1979) ...................................................................3
Chapter 12-30-2Open chapter PDF ↗12-30-2-12 CSR 30-2.011 Completion of Forms by Assessors to be Used in Original Assessment
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by the State Tax Commission................................................................3
Chapter 12-30-2Open chapter PDF ↗12-30-2-12 CSR 30-2.015 Utility Property to be Assessed Locally and by the State Tax Commission
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(Rescinded July 30, 2018) ...................................................................3 12 CSR 30-2.016 Allocation of Unit Value.......................................................................3
Chapter 12-30-2Open chapter PDF ↗12-30-2-12 CSR 30-2.017 De Minimis Levels of Assessed Valuation of Private Car Companies
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(Rescinded May 30, 2000) ...................................................................4
Chapter 12-30-2Open chapter PDF ↗12-30-2-12 CSR 30-2.018 Method of Administrating the Ad Valorem Taxation of the Private Railcar
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Industry and Applying for the Freight Line Company Tax Credit ....................4
Chapter 12-30-2Open chapter PDF ↗12-30-2-12 CSR 30-2.020 Original Assessment by State Tax Commission and Appeals
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(Rescinded September 14, 1984) ...........................................................5 12 CSR 30-2.021 Original Assessment by State Tax Commission and Appeals ...........................5 12 CSR 30-2.030 Appeals from the Local Board of Equalization (Rescinded March 12, 1984)…
Chapter 12-30-2Open chapter PDF ↗12-30-2-12 CSR 30-2.021 Original Assessment by
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State Tax Commission and Appeals any commissioner or to the secretary of the assessment. City attempted to appeal to the commission or by registered mail, postage State Tax Commission and sought circuit PURPOSE: This rule sets a precise method prepaid, addressed to the State Tax …
Chapter 12-30-2Open chapter PDF ↗12-30-2-12 CSR 30-2.040 Prehearing Procedures
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(Rescinded March 12, 1984) AUTHORITY: section 138.430, RSMo 1978. Original rule filed April 12, 1979, effective July 16, 1979. Rescinded and readopted: Filed March 12, 1980, effective April 14, 1980. Amended: Filed April 10, 1981, effec- tive July 13, 1981. Rescinded: Filed Dec. …
Chapter 12-30-2Open chapter PDF ↗12-30-2-12 CSR 30-2.050 Intervention
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(Rescinded March 12, 1984) AUTHORITY: Article X, section 14, Mo. Const. 1945; sections 138.430 and 536.062(1), RSMo 1978; W.L.B. Holding Company v. State Tax Commission, Cause No. 28,985, Cole County Circuit Court 1977. Original rule filed July 14, 1977, effective Oct. 13, 1977. …
Chapter 12-30-2Open chapter PDF ↗12-30-2-12 CSR 30-2.060 Discovery
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(Rescinded March 12, 1984) AUTHORITY: sections 138.430 and 536.073, RSMo 1978, Article X, section 14, Mo. Const. 1945. Original rule filed April 12, 1979, effective July 16, 1979. Rescinded: Filed Dec. 13, 1983, effective March 12, 1984.
Chapter 12-30-2Open chapter PDF ↗12-30-2-12 CSR 30-2.065 Subpoenas
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(Rescinded March 12, 1984) 6 CODE OF STATE REGULATIONS (6/30/18) JOHN R. ASHCROFT Secretary of State…
Chapter 12-30-2Open chapter PDF ↗12-30-3-12 CSR 30-3.001 Two-Year Assessment
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Cycle Changes in zoning, neighborhood conditions sessed Value Cycle or economic conditions which directly or PURPOSE: This rule establishes the method indirectly affect the property will not warrant PURPOSE: This rule establishes how appeals assessors shall use to determine asses…
Chapter 12-30-3Open chapter PDF ↗12-30-3-12 CSR 30-3.005 Appeals of the Assessment of Real Property to the Local Board of
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Equalization Under the Two-Year Assessed Value Cycle ..............................3 12 CSR 30-3.010 Appeals From the Local Board of Equalization ..........................................4 12 CSR 30-3.015 Orders of the Commission Under the Two-Year Assessed Value Cycle .........…
Chapter 12-30-3Open chapter PDF ↗12-30-3-12 CSR 30-3.010 Appeals From the Local
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Board of Equalization an increase or decrease in assessment, or an mission as of the date the electronic transmis- assessment established in the prior year. sion is received by the commission. A com- PURPOSE: This rule informs the local tax- Appeals under this paragraph shall be …
Chapter 12-30-3Open chapter PDF ↗12-30-3-12 CSR 30-3.020 Intervention
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then decreases in assessed valuation will cause shown by the same methods, terms, and PURPOSE: This rule establishes the proce- conditions as provided by the Missouri reduce the tax revenues available for distribu- dure for nonparties to appear and be heard Supreme Court rule in …
Chapter 12-30-3Open chapter PDF ↗12-30-3-12 CSR 30-3.060 Exchange of Exhibits, Prefiled Direct Testimony and Objections
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(Rescinded July 30, 2018) ...................................................................7 12 CSR 30-3.065 Appraisal Evidence (Rescinded July 30, 2018) ...........................................7 12 CSR 30-3.070 Prehearing Procedures (Rescinded July 30, 2018) ...............…
Chapter 12-30-3Open chapter PDF ↗12-30-3-12 CSR 30-3.065 Appraisal Evidence
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(Rescinded July 30, 2018) 138.432, RSMo 1994. Original rule filed Dec. 13, 1983, effective March 12, 1984. AUTHORITY: sections 137.122.4, 138.430, Amended: Filed Aug. 23, 1995, effective Jan. and 138.431, RSMo Supp. 2012. Original 30, 1996. Rescinded: Filed Nov. 29, 2017, rule fi…
Chapter 12-30-3Open chapter PDF ↗12-30-3-12 CSR 30-3.070 Prehearing Procedures
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(Rescinded July 30, 2018) AUTHORITY: section 138.430, RSMo 1994. 12 CSR 30-3.090 Determining Class Life This rule was previously filed as 12 CSR 30- for Tangible Personal Property 2.040. Original rule filed Dec. 13, 1983, effective March 12, 1984. Amended: Filed PURPOSE: This rul…
Chapter 12-30-3Open chapter PDF ↗12-30-3-12 CSR 30-3.075 Receipt of Evidence Indicating Value Greater than Assessor or Board—
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First Class Charter Counties ................................................................7 12 CSR 30-3.080 Hearing and Disposition of Appeals (Rescinded July 30, 2018) .......................7 12 CSR 30-3.085 Mediation of Appeals (Rescinded July 30, 2018) ....................…
Chapter 12-30-3Open chapter PDF ↗12-30-4-12 CSR 30-4.010 Agricultural Land Productive Values
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#4 bottomland subject to occasional damaging flooding; and PURPOSE: This rule complies with the requirement of section 3. Serious drainage problems for some soils. Use value: one 137.021, RSMo, to publish a range of productive values for hundred and ninety-one dollars ($191); agr…
Chapter 12-30-4Open chapter PDF ↗12-40-10-12 CSR 40-10.010 Definitions
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Lottery” without the approval of the commis- PURPOSE: This rule defines the terms used sion. (1) The Missouri State Lottery Commission throughout all Lottery Commission rules. interprets the term personal pecuniary inter- (2) The director is delegated to approve est as that term …
Chapter 12-40-10Open chapter PDF ↗12-40-10-12 CSR 40-10.020 Sovereign Immunity
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tery tickets as that term is used in section PURPOSE: This rule provides that sovereign (3) Interim meetings shall be convened at the 313.321. immunity applies to the lottery operations request of the chairman or upon written except as it is waived by the legislature. (1) The Mis…
Chapter 12-40-10Open chapter PDF ↗12-40-10-12 CSR 40-10.030 Use of Certain Terms
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Prohibited *Original authority: 313.220, RSMo 1985, amended 1988, 1993, 1995, 2003 and 313.225, RSMo 1985, amended PURPOSE: The purpose of this rule is to PURPOSE: This rule restricts the use of 1988. define alternative distribution channels. JOHN R. ASHCROFT (5/31/19) CODE OF ST…
Chapter 12-40-10Open chapter PDF ↗12-40-10-12 CSR 40-10.040 Commission Meetings
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(4) Director or Executive Director. The direc- ual owns only a beneficial interest. tor or his/her designee. PURPOSE: This rule informs the commis- AUTHORITY: section 313.220, RSMo 1986.* AUTHORITY: section 313.220, RSMo 2016.* sion’s meeting frequency and procedures. Original ru…
Chapter 12-40-10Open chapter PDF ↗12-40-10-12 CSR 40-10.070 Alternative Distribution
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2018, effective June 30, 2019.
Chapter 12-40-10Open chapter PDF ↗12-40-15-12 CSR 40-15.010 All Employees to be Fin-
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gerprinted (Rescinded June 30, 2018) AUTHORITY: section 313.220, RSMo Supp. 2014. Original rule filed Oct. 7, 1985, effec- tive Oct. 17, 1985. Amended: Filed July 16, 2014, effective Feb. 28, 2015. Rescinded: Filed Dec. 27, 2017, effective June 30, 2018. JOHN R. ASHCROFT (5/31/18…
Chapter 12-40-15Open chapter PDF ↗12-40-20-12 CSR 40-20.010 Licensees to Authorize
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Electronic Funds Transfer (EFT) re-sweep, certified check, cashier’s check, or effective May 15, 1986. Amended: Filed June money order immediately upon notification 3, 1999, effective Dec. 30, 1999. Amended: PURPOSE: The purpose of this rule is to of an NTF as directed by the Mis…
Chapter 12-40-20Open chapter PDF ↗12-40-20-12 CSR 40-20.020 Electronic Funds Trans-
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establish a period of time for the return of fer System (EFT) game tickets at the end of a Scratchers game. (Rescinded June 30, 2018) AUTHORITY: section 313.220, RSMo Supp. (1) Scratchers game tickets may be returned 2014. Original rule filed May 5, 1986, effec- to the Missouri L…
Chapter 12-40-20Open chapter PDF ↗12-40-20-12 CSR 40-20.030 Nonsufficient Funds
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amount of money invoiced based on verifica- PURPOSE: The purpose of this rule is to tion of the tickets returned. establish policy for the treatment of nonsuffi- cient funds submitted by the licensees. (3) Returned Scratchers game tickets will not be given credit if returned afte…
Chapter 12-40-20Open chapter PDF ↗12-40-30-12 CSR 40-30.010 Use of State Purchasing
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Procedure nal rule filed Aug. 2, 1985, effective Aug. 12, (Rescinded January 30, 1999) (Rescinded January 30, 1999) 1985. Rescinded: Filed June 25, 1998, effec- tive Jan. 30, 1999. AUTHORITY: section 313.220, RSMo 1986. AUTHORITY: section 313.270, RSMo 1986. Original rule filed O…
Chapter 12-40-30Open chapter PDF ↗12-40-30-12 CSR 40-30.020 Exceptions to State Pur-
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chasing Procedures nal rule filed Aug. 2, 1985, effective Aug. 12, AUTHORITY: section 313.220, RSMo 1986. (Rescinded January 30, 1999) 1985. Rescinded: Filed June 25, 1998, effec- Original rule filed Oct. 7, 1985, effective tive Jan. 30, 1999. Oct. 17, 1985. Rescinded: Filed June…
Chapter 12-40-30Open chapter PDF ↗12-40-30-12 CSR 40-30.030 Bid Procedure
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(Rescinded January 30, 1999) nal rule filed Aug. 2, 1985, effective Aug. 12, Oct. 17, 1985. Rescinded: Filed June 25, 1985. Rescinded: Filed June 25, 1998, effec- 1998, effective Jan. 30, 1999. AUTHORITY: section 313.270, RSMo 1986. tive Jan. 30, 1999. Emergency rule filed July 1…
Chapter 12-40-30Open chapter PDF ↗12-40-30-12 CSR 40-30.040 Bid Procedure for Less
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than Three Vendors July 28, 1985, expired Nov. 24, 1985. Origi- 1998, effective Jan. 30, 1999. (Rescinded January 30, 1999) nal rule filed Aug. 2, 1985, effective Aug. 12, 1985. Rescinded: Filed June 25, 1998, effec- AUTHORITY: section 313.270, RSMo 1986. tive Jan. 30, 1999. 12 C…
Chapter 12-40-30Open chapter PDF ↗