72 opinions issued in 1982.
Opinion No. 82-82 — PUBLIC SCHOOL RETIREMENT SYSTEM.; SICK LEAVE PAYMENTS AND SICK LEAVE.; RETIRED STATE EMPLOYEES.
Dec 30, 1982
The Public School Retirement System of Missouri is required under Section 104.601, RSMo Supp. 1902, to allow creditable service for unused sick leave in calculating retirement benefits for those members employed by agencies of the State of Missouri other than institutions of higher learning, but the provisions of that section do not apply to those members who are not employed by a state agency. In calculating the retirement benefits for such members, The Public School Retirement System of Missouri is required under Section 104.601 to include any creditable service for unused accumulated sick leave in addition to the creditable service for actual services, and the allowance of such unused sick leave credit may not be deferred to the period following the date of last services.
Opinion No. 18-82
Dec 23, 1982
Opinion letter to The Honorable James F. Antonio
Opinion No. 84-82 — STATE AUDITOR.; DEPARTMENT OF REVENUE.; CONFIDENTIAL RECORDS.; CONFIDENTIAL INFORMATION.
Dec 21, 1982
The State Auditor does not have the right to inspect individual income, corporate income, and withholding tax returns, and other documents and information described in Section 32.057, filed with the Department of Revenue, unless the inspection of such documents is necessary to the proper performance of his constitutional duty to postaudit the accounts of the Department of Revenue or to the proper performance of his constitutional duty to establish appropriate accounting systems for the Department of Revenue.