Proposed-Ruless

12 CSR 10-400.200 — Special Needs Adoption Tax Credit. Section 135.327, RSMo, provided an income tax credit of up to ten thousand dollars ($10,000) for qualified expenses incurred in the adoption of a special needs child. This rule explained when the tax credi

Mar 1, 2024

12 CSR 10-24.340 — Receipt of Mail, Email, and Fax of Compliance Documents. The director is amending the title, the purpose, and section (1)

Mar 1, 2024

12 CSR 10-2.740 — Adoption Tax Credit

Mar 1, 2024

12 CSR 10-2.190 — Partnership and S Corporation [Shareholders Composite Individual Income Tax Return Filing Requirements, Withholding of Income Tax Requirements and Partnership/S Corporation Withholding Exemption] Annual Return Filing Requirements, Composite

Mar 1, 2024

12 CSR 10-2.165 — Net Operating Losses on Corporate Income Tax Returns. The director is amending sections (1)-(3) and (6), and adding sections (7)-(9)

Mar 1, 2024

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

Feb 15, 2024

12 CSR 10-26.120 — Procedures for Filing Complaints with the Director of Revenue. The director is amending section (1)

Feb 15, 2024

12 CSR 10-26.020 — License Requirements for Auctions, Dealers, Franchisors, and Manufacturers. The director is amending section (2), and removing section (9)

Feb 15, 2024

12 CSR 10-24.350 — Group Testing of Commercial Motor Vehicle Drivers by Missouri State Highway Patrol. The director is amending the purpose, sections (1), (3), and (4), and removing section (5)

Feb 15, 2024

12 CSR 10-24.190 — Driver License Retesting Requirements After a License, [School Bus Permit] Endorsement, or Temporary Instruction Permit Expires/Examination Results to be Invalid After One (1) Year. The director is amending the title, purpose statement, and

Feb 15, 2024

12 CSR 10-24.160 — Missouri School Bus Operator’s [Permit] Endorsement Driving History Guidelines. The director is amending the title, purpose, sections (1)-(7), removing section

Feb 15, 2024

12 CSR 30-4.010 — Agricultural Land Productive Values. The commission is posting the entire rule

Feb 1, 2024

12 CSR 10-44.100 — Excess Traffic Violation Revenue. The director is amending section (2) and adding new section (3)

Feb 1, 2024

12 CSR 10-44.010 — Tire Fee Application. The director is amending sections (1) and (6) and removing the form at the end of the rule

Feb 1, 2024

12 CSR 10-10.135 — Federal Income Tax Deduction. This rule established a method for computing the federal income tax deductionundersection148.045,RSMo.Thealloweddeduction for federal income tax shall be computed using the method of accounting elected by the t

Feb 1, 2024

12 CSR 10-2.710 — Net Operating Losses on Individual Income Tax Returns. The director is amending the purpose, removing sections (1)-(7), and adding new sections (1)-(5)

Feb 1, 2024

12 CSR 10-2.240 — Determination of Timeliness. The director is amending sections (1), (4), and (5), removing sections (6)-(10), adding new sections (6)-(9), and renumbering as necessary

Feb 1, 2024

12 CSR 10-2.030 — Non-Standard Tax Periods, Subsequent ChangeofAccountingPeriod,andPersonalandDependency Exemption Deductions. The director is amending the rule title, purpose, and sections (1) and (2), adding new sections

Feb 1, 2024

12 CSR 10-102.554 — Filing Protest Payment Returns. This rule provided instructions for filing protest payment returns

Dec 15, 2023

12 CSR 10-42.100 — Monthly Sales and Use Tax Distribution Report. The director is amending the title and sections (2)–(6) and new section (7), removing section (7), adding new section

Dec 15, 2023

12 CSR 10-42.090 — Business [Location] Listing Report. The director is amending the title, purpose statement, and section

Dec 15, 2023

12 CSR 10-42.080 — [Standard Industry Code] Industry Type Report (ITR). The director is amending the title, purpose statement, and sections (1) and (2), removing sections (3)–(6), and adding a new section (3)

Dec 15, 2023

12 CSR 10-41.010 — Annual Adjusted Rate of Interest. The Director of Revenue is amending section (1)

Dec 15, 2023

12 CSR 10-26.080 — Procedural Requirements For Public Motor Vehicle Auctions. The director is adding new section

Dec 15, 2023

12 CSR 10-25.040 — Posting Real Estate Bonds as Security for an Accident. This rule set forth the requirements to be met in order that real estate bonds may be posted with the director as security for an accident when security was required pursuant to section

Dec 15, 2023

12 CSR 10-23.470 — Notice of Sale. The director is amending section (1) and adding a new section (2)

Dec 15, 2023

12 CSR 10-23.430 — Registration of a Motor Vehicle or Trailer When the Out-Of-State Lienholder Refuses to Release the Title. The director is amending section (1), removing section

Dec 15, 2023

12 CSR 10-23.420 — Secure Power of Attorney Requirements. The director is amending sections (1)–(4) and adding section

Dec 15, 2023

12 CSR 10-7.240 — Exemption Certificates. The director is amending the purpose statement and sections (1) and (3)

Dec 15, 2023

12 CSR 10-2.705 — Filing Corporation Tax Returns. The director is making technical corrections and updates throughout

Dec 15, 2023

12 CSR 10-2.090 — Computation of Federal Income Tax Deduction for Consolidated Groups. The director is updating information in section (1) and eliminates section (2)

Dec 15, 2023

12 CSR 10-2.016 — Quarter-Monthly Period Reporting and Remitting Withholding Tax. Under the State Income Tax Law (section 143.011, RSMo), this rule established the requirement of reporting and remitting withholding taxes on a quarter- monthly period to prote

Dec 15, 2023

12 CSR 10-2.015 — [Employers’] Withholding of Tax. The department is amending the title, purpose statement, sections

Dec 15, 2023

12 CSR 10-400.250 — Computation of an Individual’s Missouri Adjusted Gross Income on a Combined Income Tax Return. This rule explained how the combined Missouri adjusted gross income is computed on a combined return for purposes of computing each spouse’s sepa

Sep 15, 2023

12 CSR 10-117.100 — Determining the Applicable Local Sales or Use Tax. The director is amending sections (2)–(4)

Sep 15, 2023

12 CSR 10-110.400 — Newspapers and Other Publications. The director is amending the purpose statement and sections (3) and (4)

Sep 15, 2023

12 CSR 10-24.130 — Horizontal Peripheral Vision Screening Temporal Requirements. The director is adding 302.301, RSMo, to the authority and making minor grammatical corrections in the purpose statement as well as sections (1)–(5)

Sep 15, 2023

12 CSR 10-16.090 — Purchase on Deferred Payment Basis. The director is amending the purpose statement and section (3) and adding new section (5)

Sep 15, 2023

12 CSR 10-4.280 — Filing Protest Payment Returns. This rule prescribed the requirements of a protest payment return and interpreted and applied section 144.700, RSMo

Sep 15, 2023

12 CSR 10-4.230 — Protest Payment. This rule clarified the procedure and requirements where a taxpayer desires to protest the payment of tax assessed against the taxpayer and interprets and applies section 144.700, RSMo

Sep 15, 2023

12 CSR 10-2.226 — Withholding of Tax by Nonresident Professional Entertainers. The director is amending sections

Sep 15, 2023

12 CSR 10-2.130 — Allocation of Taxable Social Security Benefits Between Spouses. This rule explained the proper method of determining and reporting the taxable portion of Social Security benefits in cases where both spouses have income

Sep 15, 2023

12 CSR 10-110.201 — Materials and Other Goods Used or ConsumedinManufacturing,asDefinedinSection144.054, RSMo. Section 144.054.2, RSMo, exempted from state tax and local use tax, but not local sales tax, certain materials, goods, machinery and parts. This rule

Sep 1, 2023

12 CSR 10-107.100 — Use of and Reliance on Exemption Certificates. The director is amending subsections (2)(B), (2)(C),

Sep 1, 2023

12 CSR 10-103.555 — Determining Taxable Gross Receipts. The director is addding subsection (3)(O), (4)(I), and (4)(J)

Sep 1, 2023

12 CSR 10-39.010 — Statements of Account. This rule related to the furnishing of statements of amount due to state hospitals and institutions is rewritten and assigned a rule number in order to comply with the uniform procedures adopted by the secretary of st

Sep 1, 2023

12 CSR 10-10.180 — Interest Earned by Banking Institutions From the Resolution Funding Corporation and the Financial Corporation. This rule clarified the taxability of interest earned by banking institutions from Resolution Funding Corporation and the Financi

Sep 1, 2023