Missouri State Register

12 CSR 10-2.067 — Failure to Pay Estimated Tax for Tax Years Ending After December 31, 1989

Mar 1, 2022

12 CSR 10-26.231 — Maximum Dealer Administrative Fees

Mar 1, 2022

12 CSR 10-1.020 — Letter Rulings. The department is amending sec- tions (2), (5), and (12)

Mar 1, 2022

12 CSR 10-25.120 — Application for Certificate of Self-Insurance from Religious Denominations

Feb 15, 2022

12 CSR 10-26.230 — Dealer Administrative Fees and System Modernization

Jan 18, 2022

12 CSR 10-8.190 — Missouri Estate Tax Base. This rule was estab- lished to inform the public that the Missouri estate tax is equal to the amount of the state death tax credit allowed or allowable by IRC (Internal Revenue Code) Section 2011 attributable to pr

Jan 18, 2022

12 CSR 10-8.180 — Claims for Refund of Missouri Estate Tax When Paid in Installments. This rule was to inform the public of the pro- cedures to be followed by an estate that elected to pay the federal estate tax in installments pursuant to I.R.C. section 616

Jan 18, 2022

12 CSR 10-8.170 — Extension of Time to Pay Missouri Estate Tax. This rule established the manner in which an extension of time to pay Missouri estate taxes was allowed pursuant to section 145.551.3., RSMo 1986, and for the acceleration of the unpaid tax for

Jan 18, 2022

12 CSR 10-8.160 — Estate Tax Interest Rate. This rule established the manner of computing interest due on estate tax deficiencies

Jan 18, 2022

12 CSR 10-8.120 — Notice of Intention to Transfer Assets. This rule was to serve as a guideline relating to the transfer of certain estate property and the preparation of forms required under section 145.210, RSMo Supp. 1975

Jan 18, 2022

12 CSR 10-8.030 — Federal Death Tax Credit. This rule was intended as an interpretive guideline as to those matters considered by the Department of Revenue in determining the liability of the estate to pay Missouri estate tax regardless of whether or not the

Jan 18, 2022

12 CSR 10-8.020 — Property Subject to Tax. This rule provided an interpretive guideline under section 145.020, RSMo (1969), in deter- mining property subject to tax

Jan 18, 2022

12 CSR 10-8.010 — Definitions. This rule was intended as a general guideline in defining terms used in 12 CSR 10-8.010 through 12 CSR 10-8.150

Jan 18, 2022

12 CSR 10-111.060 — Material Recovery Processing Plant Exemp- tion, as Defined in Section 144.030, RSMo. The department is amending the title of the rule and sections (1), (2), (3), and (4)

Nov 15, 2021

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

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

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

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

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

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

12 CSR 10-41.010 — Annual Adjusted Rate of Interest. The depart- ment proposes to amend the purpose, emergency statement, section

Nov 15, 2021

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

12 CSR 10-26.230 — Dealer Administrative Fees and System Modernization

Oct 1, 2021

12 CSR 10-26.230 — Dealer Administrative Fees and System Modernization

Oct 1, 2021

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

Jun 15, 2021

12 CSR 10-104.050 — Sales and Use Tax Return - Electronic Filing Requirement and Waiver

Jun 1, 2021

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

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

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

12 CSR 10-102.100 — Bad Debts Credit or Refund

Apr 1, 2021

12 CSR 10-41.010 — Annual Adjusted Rate of Interest

Apr 1, 2021

12 CSR 10-25.150 — Financial Responsibility Sampling . 659

Apr 1, 2021

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

13 CSR 40-7.010 — Scope and Definitions. The division is amending subsection (1)(K)

Feb 16, 2021

13 CSR 40-2.015 — Authorized Representatives. The division is amending subsection (2)(D) and adding section (19)

Feb 16, 2021

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

Feb 16, 2021

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

Feb 16, 2021

12 CSR 10-102.016 — Refunds and Credits

Feb 1, 2021

12 CSR 10-2.260 — 12 CSR 10-2.260

Feb 1, 2021

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)

Feb 1, 2021

12 CSR 10-2.076 — Allocation and Apportionment (Beginning on or After January 1, 2020)

Feb 1, 2021

12 CSR 10-104.050 — Sales and Use Tax Return - Electronic Filing Requirement and Waiver

Feb 1, 2021

12 CSR 10-102.100 — Bad Debts Credit or Refund. The department is amending section (1)

Dec 1, 2020

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

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

19 CSR 30-1.002 — Schedules of Controlled Substances. The depart- ment is amending section (1)

Dec 1, 2020

12 CSR 10-41.010 — Annual Adjusted Rate of Interest. The depart- ment proposes to amend section (1)

Dec 1, 2020