Missouri State Register

12 CSR 10-2.720 — Reporting Requirements for Individual Medical Accounts

Jan 16, 2024

12 CSR 10-2.210 — Airlines

Jan 16, 2024

12 CSR 10-2.205 — Railroads

Jan 16, 2024

12 CSR 10-2.200 — Trucking Companies

Jan 16, 2024

12 CSR 10-2.080 — Domestic International Sales Corporations

Jan 16, 2024

12 CSR 10-2.052 — Optional Single Sales Factor

Jan 16, 2024

12 CSR 10-2.017 — Transient Employer Financial Assurance Instrument for Employer’s Withholding Tax

Jan 16, 2024

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

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 10-41.010 — 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

12 CSR 10-112.020 — Solar Photovoltaic Energy Systems Sales Tax Exemption

Nov 1, 2023

12 CSR 10-23.185 — Obscene License Plates

Nov 1, 2023

12 CSR 10-23.160 — Good Moral Character of Motor Vehicle Dealers, Manufacturers, Boat Dealers, Salvage Dealers, and Title Service Agents

Nov 1, 2023

12 CSR 10-10.125 — Income Period

Nov 1, 2023

12 CSR 10-10.100 — Multiple Assessments of Banking Institutions for a Single Year

Nov 1, 2023

12 CSR 10-9.290 — Compliance with the American with Disabilities Act

Nov 1, 2023

12 CSR 10-9.280 — Limitations on Collection of Tax, Refunds

Nov 1, 2023

12 CSR 10-9.200 — Reports, Contents, Date Due

Nov 1, 2023

12 CSR 10-9.180 — Payment

Nov 1, 2023

12 CSR 10-9.170 — Tax Year

Nov 1, 2023

12 CSR 10-9.160 — Exceptions

Nov 1, 2023

12 CSR 10-9.150 — Definitions

Nov 1, 2023

12 CSR 10-9.140 — General

Nov 1, 2023

12 CSR 10-6.030 — Motor Fuel Bond Trust Fund

Nov 1, 2023

12 CSR 10-2.140 — Partnership Filing Requirements

Nov 1, 2023

12 CSR 10-2.105 — Report of Changes in Federal Income Tax Return

Nov 1, 2023

12 CSR 10-16.170 — Adjustments to the Distribution of St. Louis County Cigarette Tax Funds Pursuant to the Federal Decennial Census

Sep 15, 2023

12 CSR 10-2.019 — Determination of Withholding for Work Performed at Temporary Work Location

Sep 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