Missouri State Register
463 rulemaking notices from Missouri Department of Revenue.
12 CSR 10-42.090 — Business Listing Report
Apr 15, 2024
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / General Department Policies
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-42.080 — Industry Type Report (ITR)
Apr 15, 2024
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / General Department Policies
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-41.010 — Annual Adjusted Rate of Interest isamended
Apr 15, 2024
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / General Tax Provisions
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-26.080 — Procedural Requirements For Public Motor Vehicle Auctions
Apr 15, 2024
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Dealer Licensure
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-25.040 — Posting Real Estate Bonds as Security for an Accident
Apr 15, 2024
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Motor Vehicle Financial Responsibility
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-23.470 — Notice of Sale
Apr 15, 2024
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Motor Vehicle
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-23.430 — Registration of a Motor Vehicle or Trailer When the Out-Of-State Lienholder Refuses to Release the Title
Apr 15, 2024
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Motor Vehicle
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-10.130 — Bank Franchise Tax
Apr 15, 2024
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Financial Institutions
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-7.240 — Exemption Certificates
Apr 15, 2024
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Special Motor Fuel Use Tax
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-2.705 — Filing Corporation Tax Returns
Apr 15, 2024
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Income Tax
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-2.090 — Computation of Federal Income Tax Deduction for Consolidated Groups
Apr 15, 2024
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Income Tax
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-2.016 — Quarter-Monthly Period Reporting and Remitting Withholding Tax
Apr 15, 2024
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Income Tax
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-2.150 — Tax Exempt Status of United States Government-Related Obligations. The director is amending sections (1), (2), and (4), deleting section (3), and renumbering as necessary
Apr 15, 2024
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Income Tax
Proposed-RulesDepartment of RevenueOpen in State Register ↗12 CSR 10-10.140 — Interest, Additions to Tax and Penalty. This rule established an effective period for computing interest, additions to tax and penalty as provided in section 148.062, RSMo
Apr 1, 2024
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Financial Institutions
Proposed-RulesDepartment of RevenueOpen in State Register ↗12 CSR 10-26.231 — Maximum Dealer Administrative Fees. The director of revenue is amending section (1)
Mar 15, 2024
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Dealer Licensure
Proposed-RulesDepartment of RevenueOpen in State Register ↗12 CSR 10-25.140 — Financial Responsibility—Inoperable/ Stored Vehicles. The director is amending the purpose and section (1) and adding new sections (2) and (3)
Mar 15, 2024
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Motor Vehicle Financial Responsibility
Proposed-RulesDepartment of RevenueOpen in State Register ↗12 CSR 10-23.475 — Fees and Required Documentation for Designating Manufactured Homes as Real or Personal Property. The director is amending sections (1)–(3), deleting section (4), adding a new section (5), and renumbering as necessary
Mar 15, 2024
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Motor Vehicle
Proposed-RulesDepartment of RevenueOpen in State Register ↗12 CSR 10-4.622 — Marketing Organizations Soliciting Sales Through Exempt Entity Fund-Raising Activities. This rule interpreted the use tax law applicable to marketing organizations soliciting sales through exempt entity fund- raising activities
Mar 15, 2024
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / State Use Tax
Proposed-RulesDepartment of RevenueOpen in State Register ↗12 CSR 10-2.730 — Expenses Related to Production of Tax ExemptInterestIncome.Thedirectorisamendingthepurpose and sections (1)–(5) and adding new section (6)
Mar 15, 2024
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Income Tax
Proposed-RulesDepartment of RevenueOpen in State Register ↗12 CSR 10-26.231 — Maximum Dealer Administrative Fees. The director of revenue is amending section (1)
Mar 15, 2024
In Additions — DEPARTMENT OF REVENUE / Director of Revenue / Dealer Licensure
In-AdditionsDepartment of RevenueOpen in State Register ↗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
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Individual Income Tax
Proposed-RulesDepartment of RevenueOpen in State Register ↗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
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Driver License Bureau Rules
Proposed-RulesDepartment of RevenueOpen in State Register ↗12 CSR 10-2.740 — Adoption Tax Credit
Mar 1, 2024
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Income Tax
Proposed-RulesDepartment of RevenueOpen in State Register ↗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
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Income Tax
Proposed-RulesDepartment of RevenueOpen in State Register ↗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
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Income Tax
Proposed-RulesDepartment of RevenueOpen in State Register ↗12 CSR 10-400.250 — Computation of an Individual’s Missouri Adjusted Gross Income on a Combined Income Tax Return
Feb 15, 2024
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Individual Income Tax
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-117.100 — Determining the Applicable Local Sales or Use Tax
Feb 15, 2024
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Sales/Use Tax—Local Taxes
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-110.400 — Newspapers and Other Publications
Feb 15, 2024
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Sales/Use Tax—Exemptions
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-102.110 — Protest Payments, Protest Overpayments, and Protest Payment Returns
Feb 15, 2024
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Sales/Use Tax—Taxpayer Rights
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-24.130 — Horizontal Peripheral Vision Screening Temporal Requirements
Feb 15, 2024
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Driver License Bureau Rules
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-16.090 — Purchase on Deferred Payment Basis
Feb 15, 2024
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Cigarette Tax
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-4.280 — Filing Protest Payment Returns
Feb 15, 2024
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / State Use Tax
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-4.230 — Protest Payment
Feb 15, 2024
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / State Use Tax
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-2.226 — Withholding of Tax by Nonresident Professional Entertainers
Feb 15, 2024
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Income Tax
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-2.130 — Allocation of Taxable Social Security Benefits Between Spouses
Feb 15, 2024
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Income Tax
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗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
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / General Tax Provisions
Proposed-RulesDepartment of RevenueOpen in State Register ↗12 CSR 10-26.120 — Procedures for Filing Complaints with the Director of Revenue. The director is amending section (1)
Feb 15, 2024
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Dealer Licensure
Proposed-RulesDepartment of RevenueOpen in State Register ↗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
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Dealer Licensure
Proposed-RulesDepartment of RevenueOpen in State Register ↗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
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Driver License Bureau Rules
Proposed-RulesDepartment of RevenueOpen in State Register ↗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
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Driver License Bureau Rules
Proposed-RulesDepartment of RevenueOpen in State Register ↗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
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Driver License Bureau Rules
Proposed-RulesDepartment of RevenueOpen in State Register ↗12 CSR 10-107.100 — 12 CSR 10-107.100
Feb 1, 2024
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Sales/Use Tax—Exemption Certificates
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-103.170 — Aggregate Amount Defined
Feb 1, 2024
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Sales/Use Tax—Imposition of Tax
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-39.010 — Statements of Account
Feb 1, 2024
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Collections for State Hospitals and
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-10.180 — Interest Earned by Banking Institutions From the Resolution Funding Corporation and the Financial Corporation
Feb 1, 2024
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Financial Institutions
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-10.175 — Personal Property Tax Credits—Definition, Calculation and Refund Agreement
Feb 1, 2024
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Financial Institutions
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-10.160 — Neighborhood Assistance Credit (NAC)
Feb 1, 2024
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Financial Institutions Orders of Rulemaking
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-10.030 — Statute of Limitations for Bank Tax
Feb 1, 2024
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Financial Institutions
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-10.020 — Allocation of Bank Tax
Feb 1, 2024
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Financial Institutions
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-7.320 — Adjustments to the Distribution of Funds Allocated Pursuant to Article IV, Section 30(a) of the Missouri Constitution as Referenced in Section 142.345, RSMo
Feb 1, 2024
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Special Motor Fuel Use Tax
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗