Missouri State Register

12 CSR 10-103.555 — Determining Taxable Gross Receipts. The department is amending sections (3) and (4)

Oct 1, 2025

12 CSR 10-103.390 — Veterinary Transactions. The department is amending the purpose and section (2)

Oct 1, 2025

12 CSR 10-103.050 — Drinks and Beverages. The department is amending the purpose statement and adding a court decision

Oct 1, 2025

12 CSR 10-103.017 — Ticket Sales. The department is amending sections (1) and (2)

Oct 1, 2025

12 CSR 10-41.025 — Disclosure of Confidential Taxpaper Information to Officers, Members, Partners, and Employees of a Business. The department is amending sections (1) and (3)

Oct 1, 2025

12 CSR 10-41.020 — Disclosure of Information, Returns, Reports, or Facts Shown By Them to State and Federal Prosecuting Officials. The department is amending the title and sections (1) and (4)

Oct 1, 2025

12 CSR 10-26.120 — Procedures for Filing Complaints with the Director of Revenue. This rule established the procedures for filing complaints with the director of revenue against persons licensed or required to be licensed pursuant to Chapter 301, RSMo

Oct 1, 2025

12 CSR 10-24.444 — Ten-Year Disqualification. The director is amending the purpose and sections (2)–(7)

Oct 1, 2025

12 CSR 10-24.412 — Commercial Driver License Waiver For Farm-Related Service Industries. The director is amending the purpose statement and sections (1)–(6) and (8)–(10)

Oct 1, 2025

12 CSR 10-24.380 — Hazardous Materials Written Test Requirements for Commercial Driver[s] License Transfer or Renewal. The director is amending the purpose statement and sections (1)–(3)

Oct 1, 2025

12 CSR 10-24.300 — Commercial Driver[s] License Written Examinations.Thedirectorisamendingthepurpose, sections

Oct 1, 2025

12 CSR 10-24.090 — Missouri Driver License or Permit Vision Test Guidelines. The director is amending the purpose,

Oct 1, 2025

12 CSR 10-23.500 — Optional Second Plate for Commercial Motor Vehicles. The department is amending the purpose, deleting section (1), and renumbering as necessary

Oct 1, 2025

12 CSR 10-23.475 — Fees and Required Documentation for Designating Manufactured Homes as Real or Personal Property. The department is deleting section (5) and the Proposed Rules October 1, 2025 Vol. 50, No. 19 Page 1332

Oct 1, 2025

12 CSR 10-23.470 — Notice of Sale. The department is amending the purpose statement and section (1) and deleting section (2) and the publisher’s note

Oct 1, 2025

12 CSR 10-23.430 — Registration of a Motor Vehicle or Trailer When the Out-Of-State Lienholder Refuses to Release the Title. The department is amending sections (1) and (2) and adding a new section (3)

Oct 1, 2025

12 CSR 10-23.400 — Transfer of License Plates. This rule clarified when a motor vehicle or trailer owner could transfer license plates to a newly acquired motor vehicle or trailer and operate the vehicle for thirty days

Oct 1, 2025

12 CSR 10-23.295 — Witnessing Proof of Federal Heavy Vehicle UseTaxPaymentorExemption.Thedepartmentisamending sections (1) and (2)

Oct 1, 2025

12 CSR 10-23.210 — Congressional Medal of Honor License Plates. This rule clarified procedures for issuance of Congressional Medal of Honor license plates. Proposed Rules October 1, 2025 Vol. 50, No. 19 Page 1330

Oct 1, 2025

12 CSR 10-23.185 — Obscene License Plates. The department is amending the purpose statement and section (3) and deleting section (4)

Oct 1, 2025

12 CSR 10-23.100 — Special License Plates. The department is amending sections (2), (5), and (9) and deleting section (11). Missouri Register October 1, 2025 Vol. 50, No. 19 Page 1329

Oct 1, 2025

12 CSR 10-23.090 — Back the Blue Special Plate Donation Processing. The department is amending the purpose statement and section (1)

Oct 1, 2025

12 CSR 10-2.740 — Adoption Tax Credit. The department is amending sections (4)–(6), (8) and (10) and deleting sections

Oct 1, 2025

12 CSR 10-2.140 — Partnership Filing Requirements. The department is amending sections (1)—(4), deleting sections

Oct 1, 2025

12 CSR 10-24.440 — Motor Voter Registration Application Form

Sep 15, 2025

12 CSR 10-110.910 — Livestock. The department is amending section (2) and the authority

Sep 2, 2025

12 CSR 10-101.600 — Successor Liability. The department is amending section (2)

Sep 2, 2025

12 CSR 10-24.395 — Delegation of Authority to the Missouri StateHighwayPatroltoConductSkillsTestingofApplicants for Commercial Driver Licenses. The director is amending the purpose statement, sections (3), (4), and (5), and adding a new section (7)

Sep 2, 2025

12 CSR 10-24.360 — Third-Party Trainers. The director is amending sections (1), (2), and (4), deleting section (2), and renumbering as necessary

Sep 2, 2025

12 CSR 10-16.090 — Purchase on Deferred Payment Basis. The department is amending section (5) and updating the authority statutes

Sep 2, 2025

12 CSR 10-26.030 — License Renewal

Aug 15, 2025

12 CSR 10-24.200 — Driver License Classes

Aug 15, 2025

12 CSR 10-2.155 — Regulated Investment Companies. The director is amending the rule purpose and sections (1)–(4)

Jul 1, 2025

12 CSR 10-2.150 — Tax Exempt Status of United States Government-Related Obligations. The director is amending sections (1), (2), and (4), removing section (3), and renumbering as necessary

Jul 1, 2025

12 CSR 10-26.231 — Maximum Dealer Administrative Fees

Jun 16, 2025

12 CSR 10-41.040 — Retribution of Bad Checks. This rule clar- ified how a taxpayer can make retribution of a bad check payment

Jun 2, 2025

12 CSR 10-24.440 — Motor Voter Registration Application Form. This rule complied with section 115.160, RSMo, which provided for a form to be utilized in applying for voter registration simultaneously as a part of the application for a driver license, renewal

Jun 2, 2025

12 CSR 10-41.010 — Annual Adjusted Rate of Interest

May 1, 2025

12 CSR 10-26.030 — License Renewal. The director is amending section (3) and adding a new section (4)

May 1, 2025

12 CSR 10-24.200 — Driver License Classes. The director is amending sections (2) and (15) and adding a new section (18)

May 1, 2025

12 CSR 10-2.436 — SALT Parity Act Implementation. The director is adding section (12) and amending sections (2), (5), (7), (9), and

May 1, 2025

12 CSR 10-26.231 — Maximum Dealer Administrative Fees. The department is amending section (1)

Mar 3, 2025

12 CSR 10-26.231 — Maximum Dealer Administrative Fees. The department is amending section (1)

Mar 3, 2025

3 CSR 10-6.415 — Restricted Zones

Jan 15, 2025

12 CSR 10-41.010 — Annual Adjusted Rate of Interest. The Director of Revenue proposes to amend section (1) to reflect the interest to be charged on unpaid, delinquent taxes in 2025

Jan 15, 2025

12 CSR 10-41.010 — Annual Adjusted Rate of Interest. The Director of Revenue proposes to amend section (1) to reflect the interest to be charged on unpaid, delinquent taxes in 2025

Jan 15, 2025

12 CSR 10-400.200 — Special Needs Adoption Tax Credit

Aug 1, 2024