233 rulemaking notices from Missouri Department of Revenue in the Proposed-Rules stage.
12 CSR 10-108.300 — Sales of Electricity, Water, and Gas as Defined in Section 144, RSMo. The Department of Revenue is amending the title of the rule, the original purpose statement, and sections (2), (3), and (4)
Nov 15, 2021
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Sales/Use Tax—Taxable Services
12 CSR 10-104.030 — Filing Requirements as Defined in Section 144, RSMo. The department is amending the title of the rule and sections (3) and (4)
Nov 15, 2021
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Sales/Use Tax—Registration
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
Nov 15, 2021
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / General Tax Provisions
12 CSR 10-2.230 — Construction Contractors. This rule set forth the uniform provisions concerning multistate allocation and apportion- ment of income from construction contractors which were adopted by the Multistate Tax Commission
Nov 15, 2021
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Income Tax
12 CSR 10-2.085 — Credit for New or Expanded Business Facility. This rule clarified and carried out the provisions of the credit for a new or expanded business facility as provided in sections 135.100– 135.160, RSMo
Nov 15, 2021
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Income Tax
12 CSR 10-2.067 — Failure to Pay Estimated Tax for Tax Years Ending After December 31, [1983] 1989. The director is amend- ing the title, the purpose statement, and sections (1)-(15)
Nov 15, 2021
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Income Tax
12 CSR 10-25.120 — Application for Certificate of Self-Insurance from Religious Denominations. This proposal amends the purpose and sections (1) and (4)-(7)
Nov 1, 2021
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Motor Vehicle Financial Responsibility
12 CSR 10-26.230 — Dealer Administrative Fees and System Modernization
Oct 1, 2021
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Dealer Licensure
13 CSR 70-20.070 — Drug Reimbursement Methodology. The Department of Social Services is removing current sections (3), (5), and (6), amending new section (3), adding a new section (4), and renumbering as necessary
Jun 1, 2021
Proposed Rules — DEPARTMENT OF REVENUE / MO HealthNet Division / Pharmacy Program
13 CSR 70-15.160 — [Prospective] Outpatient Hospital Services Reimbursement Methodology. The MO HealthNet Division is amending the rule title, adding a new section (5), and removing the last four pages, which is the Outpatient Surgical Procedures on a Fee Sch
Jun 1, 2021
Proposed Rules — DEPARTMENT OF REVENUE / MO HealthNet Division / Hospital Program
12 CSR 10-24.448 — Documents Required for Issuance of a Driver License, Nondriver License, or Instruction Permit. The Department of Revenue is amending section (1), adding a new sec- tion (3), and renumbering as necessary
Jun 1, 2021
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Driver License Bureau Rules
13 CSR 70-20.045 — Thirty-One-Day Supply Maximum Restriction on Pharmacy Services Reimbursed by the MO HealthNet Division. The Department of Social Services is amending the pur- pose statement, sections (1), (2), (3), and (4), and adding a new sec- tion (5)
Feb 16, 2021
Proposed Rules — DEPARTMENT OF REVENUE / MO HealthNet Division / Pharmacy Program
13 CSR 40-7.010 — Scope and Definitions. The division is amending subsection (1)(K)
Feb 16, 2021
Proposed Rules — DEPARTMENT OF REVENUE / Family Support Division / Family Healthcare
13 CSR 40-2.015 — Authorized Representatives. The division is amending subsection (2)(D) and adding section (19)
Feb 16, 2021
Proposed Rules — DEPARTMENT OF REVENUE / Family Support Division / Income Maintenance
12 CSR 10-2.019 — Determination of Withholding for Work Performed at Temporary Work Location
Feb 16, 2021
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Income Tax
12 CSR 10-104.050 — Sales and Use Tax Return - Electronic Filing Requirement and Waiver
Feb 1, 2021
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Sales/Use Tax—Registration
12 CSR 10-102.100 — Bad Debts Credit or Refund. The department is amending section (1)
Dec 1, 2020
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Sales/Use Tax—Taxpayers Rights
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
Dec 1, 2020
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / General Tax Provisions
12 CSR 10-25.150 — Financial Responsibility Sampling. The depart- ment is amending sections (1)-(3), (5)-(6), and removing section (7)
Dec 1, 2020
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Motor Vehicle Financial Responsibility
12 CSR 10-102.016 — Refunds and Credits. The department is amending the purpose and sections (1)-(3)
Oct 15, 2020
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Sales/Use Tax—Taxpayers Rights
12 CSR 10-2.260 — Apportionment Method for Broadcasters (Beginning on or After January 1, 2020)
Oct 15, 2020
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Income Tax
12 CSR 10-2.255 — Allocation and Apportionment for Nonresident Shareholders of S Corporations and Nonresident Partners of Partnerships (Beginning on or After January 1, 2020)
Oct 15, 2020
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Income Tax
12 CSR 10-2.076 — Allocation and Apportionment (Beginning on or After January 1, 2020) Page 1604 Proposed Rules October 15, 2020 Vol. 45, No. 20 PURPOSE: This rule interprets sections 143.431 and 143.455, RSMo
Oct 15, 2020
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Income Tax
12 CSR 30-4.010 — Agricultural Land Productive Values. The department is opening sections (1) and (2) for comment
Feb 3, 2020
Proposed Rules — DEPARTMENT OF REVENUE / State Tax Commission / Agricultural Land Productive Values
12 CSR 10-102.100 — Bad Debts Credit or Refund. The department is amending sections (3) and (4)
Feb 3, 2020
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Sales/Use Tax—Taxpayers Rights
12 CSR 10-23.550 — Lease Rental Companies
Feb 3, 2020
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Motor Vehicle
13 CSR 70-15.090 — Procedures for Evaluation of Appropriate Inpatient Hospital Admissions and Continued Days of Stay. This rule established the basis on which hospitals furnishing inpatient care to Medicaid recipients were audited to determine that admissions
Dec 2, 2019
Proposed Rules — DEPARTMENT OF REVENUE / MO HealthNet Division / Hospital Program
13 CSR 70-10.030 — Prospective Reimbursement Plan for Nonstate- Operated Facilities for ICF/IID Services. The division is amending sections (2), (3), (4), (7), (8), and (10), deleting section (6), and renumbering and amending the remaining sections
Dec 2, 2019
Proposed Rules — DEPARTMENT OF REVENUE / MO HealthNet Division / Nursing Home Program
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
Dec 2, 2019
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / General Tax Provisions
12 CSR 10-26.060 — Dealer License Plates/Certificates of Number. The director is amending sections (1) and (3), adding new sections
Oct 1, 2019
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Dealer Licensure
12 CSR 10-23.090 — Back the Blue Special Plate Donation Processing
Oct 1, 2019
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Motor Vehicle
12 CSR 10-2.015 — Employers’ Withholding of Tax. The department is amending sections (1)–(8), (10)–(27), (29), and (30)
Jun 3, 2019
Proposed Rules — DEPARTMENT OF REVENUE / Director of Revenue / Income Tax
6 CSR 10-14.010 — Limit on Tuition Increases
Jun 3, 2019
Proposed Rules — DEPARTMENT OF REVENUE / Commissioner of Higher Education / Limit on Tuition Increases