Missouri State Register
463 rulemaking notices from Missouri Department of Revenue.
12 CSR 10-7.300 — Motor Fuel and Special Fuel Transporters
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 ↗12 CSR 10-7.190 — Fuel Inspection Fee
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 ↗12 CSR 10-4.100 — Tax Paid to Another State . Missouri Register February 1, 2024
Feb 1, 2024
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / State Use Tax
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-4.015 — Sale Consummation
Feb 1, 2024
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / State Use Tax
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 30-4.010 — Agricultural Land Productive Values. The commission is posting the entire rule
Feb 1, 2024
Proposed Rules — DEPARTMENT OF REVENUE / State Tax Commission / Agricultural Land Productive Values
Proposed-RulesDepartment of RevenueOpen in State Register ↗12 CSR 10-44.100 — Excess Traffic Violation Revenue. The director is amending section (2) and adding new section (3)
Feb 1, 2024
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Miscellaneous Fees and Taxes
Proposed-RulesDepartment of RevenueOpen in State Register ↗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
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Miscellaneous Fees and Taxes
Proposed-RulesDepartment of RevenueOpen in State Register ↗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
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Financial Institutions
Proposed-RulesDepartment of RevenueOpen in State Register ↗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
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Income Tax
Proposed-RulesDepartment of RevenueOpen in State Register ↗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
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Income Tax
Proposed-RulesDepartment of RevenueOpen in State Register ↗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
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Income Tax
Proposed-RulesDepartment of RevenueOpen in State Register ↗12 CSR 10-112.300 — Sales to the United States Government and Government Contractors
Jan 16, 2024
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Sales/Use Tax—Contractors
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-108.600 — Transportation Fares
Jan 16, 2024
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Sales/Use Tax—Taxable Services
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-24.330 — Delegation of Authority to Third-Party Testers to Conduct Skills Tests of Applicants for Commercial Drivers Licenses
Jan 16, 2024
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Driver License Bureau Rules
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-23.310 — Issuance of Special Fuel Decals
Jan 16, 2024
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Motor Vehicle
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-23.295 — Witnessing Proof of Federal Heavy Vehicle Use Tax Payment or Exemption
Jan 16, 2024
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Motor Vehicle
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-23.260 — Inspection of Non-USA Standard Vehicles Prior to Titling
Jan 16, 2024
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Motor Vehicle
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-16.120 — Missouri Cigarette Wholesaler’s License
Jan 16, 2024
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Cigarette Tax
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-6.100 — Motor Fuel Tax Exemption for Operators of Public Mass Transportation Service
Jan 16, 2024
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Motor Vehicle Fuel Tax
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-6.020 — Bonding Requirements
Jan 16, 2024
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Motor Vehicle Fuel Tax
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-2.720 — Reporting Requirements for Individual Medical Accounts
Jan 16, 2024
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Income Tax
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-2.210 — Airlines
Jan 16, 2024
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Income Tax
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-2.205 — Railroads
Jan 16, 2024
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Income Tax
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-2.200 — Trucking Companies
Jan 16, 2024
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Income Tax
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-2.080 — Domestic International Sales Corporations
Jan 16, 2024
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Income Tax
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-2.052 — Optional Single Sales Factor
Jan 16, 2024
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Income Tax
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-2.017 — Transient Employer Financial Assurance Instrument for Employer’s Withholding Tax
Jan 16, 2024
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Income Tax
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-2.010 — Capital Loss Allocation Between Spouses Allocation of Taxable Social Security Benefits Between Spouses and Computation of an Individual’s Missouri Adjusted Gross Income on a Combined Income Tax Return
Jan 16, 2024
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Income Tax
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-102.554 — Filing Protest Payment Returns. This rule provided instructions for filing protest payment returns
Dec 15, 2023
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Sales/Use Tax — Taxpayers Rights
Proposed-RulesDepartment of RevenueOpen in State Register ↗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
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / General Department Policies
Proposed-RulesDepartment of RevenueOpen in State Register ↗12 CSR 10-42.090 — Business [Location] Listing Report. The director is amending the title, purpose statement, and section
Dec 15, 2023
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / General Department Policies
Proposed-RulesDepartment of RevenueOpen in State Register ↗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
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / General Department Policies
Proposed-RulesDepartment of RevenueOpen in State Register ↗12 CSR 10-41.010 — Annual Adjusted Rate of Interest. The Director of Revenue is amending section (1)
Dec 15, 2023
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / General Tax Provisions
Proposed-RulesDepartment of RevenueOpen in State Register ↗12 CSR 10-26.080 — Procedural Requirements For Public Motor Vehicle Auctions. The director is adding new section
Dec 15, 2023
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Dealer Licensure
Proposed-RulesDepartment of RevenueOpen in State Register ↗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
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Motor Vehicle Financial Responsibility
Proposed-RulesDepartment of RevenueOpen in State Register ↗12 CSR 10-23.470 — Notice of Sale. The director is amending section (1) and adding a new section (2)
Dec 15, 2023
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Motor Vehicle
Proposed-RulesDepartment 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. The director is amending section (1), removing section
Dec 15, 2023
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Motor Vehicle
Proposed-RulesDepartment of RevenueOpen in State Register ↗12 CSR 10-23.420 — Secure Power of Attorney Requirements. The director is amending sections (1)–(4) and adding section
Dec 15, 2023
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Motor Vehicle
Proposed-RulesDepartment of RevenueOpen in State Register ↗12 CSR 10-7.240 — Exemption Certificates. The director is amending the purpose statement and sections (1) and (3)
Dec 15, 2023
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Special Motor Fuel Use Tax
Proposed-RulesDepartment of RevenueOpen in State Register ↗12 CSR 10-2.705 — Filing Corporation Tax Returns. The director is making technical corrections and updates throughout
Dec 15, 2023
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Income Tax
Proposed-RulesDepartment of RevenueOpen in State Register ↗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
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Income Tax
Proposed-RulesDepartment of RevenueOpen in State Register ↗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
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Income Tax
Proposed-RulesDepartment of RevenueOpen in State Register ↗12 CSR 10-2.015 — [Employers’] Withholding of Tax. The department is amending the title, purpose statement, sections
Dec 15, 2023
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Income Tax
Proposed-RulesDepartment of RevenueOpen in State Register ↗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 2024
Dec 15, 2023
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / General Tax Provisions
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-112.020 — Solar Photovoltaic Energy Systems Sales Tax Exemption
Nov 1, 2023
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Sales/Use Tax—Contractors
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-23.185 — Obscene License Plates
Nov 1, 2023
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Motor Vehicle
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-23.160 — Good Moral Character of Motor Vehicle Dealers, Manufacturers, Boat Dealers, Salvage Dealers, and Title Service Agents
Nov 1, 2023
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Motor Vehicle
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-10.125 — Income Period
Nov 1, 2023
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Financial Institutions
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-10.100 — Multiple Assessments of Banking Institutions for a Single Year
Nov 1, 2023
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Financial Institutions
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗12 CSR 10-9.290 — Compliance with the American with Disabilities Act
Nov 1, 2023
Orders of Rulemaking — DEPARTMENT OF REVENUE / Director of Revenue / Corporation Franchise Tax
Orders-Of-RulemakingDepartment of RevenueOpen in State Register ↗