Proposed-Ruless

12 CSR 10-2.140 — Partnership Filing Requirements. The department is amending sections (1)—(4), deleting sections

Oct 1, 2025

12 CSR 10-110.910 — Livestock. The department is amending section (2) and the authority

Sep 2, 2025

12 CSR 10-101.600 — Successor Liability. The department is amending section (2)

Sep 2, 2025

12 CSR 10-24.395 — Delegation of Authority to the Missouri StateHighwayPatroltoConductSkillsTestingofApplicants for Commercial Driver Licenses. The director is amending the purpose statement, sections (3), (4), and (5), and adding a new section (7)

Sep 2, 2025

12 CSR 10-24.360 — Third-Party Trainers. The director is amending sections (1), (2), and (4), deleting section (2), and renumbering as necessary

Sep 2, 2025

12 CSR 10-16.090 — Purchase on Deferred Payment Basis. The department is amending section (5) and updating the authority statutes

Sep 2, 2025

12 CSR 10-2.155 — Regulated Investment Companies. The director is amending the rule purpose and sections (1)–(4)

Jul 1, 2025

12 CSR 10-2.150 — Tax Exempt Status of United States Government-Related Obligations. The director is amending sections (1), (2), and (4), removing section (3), and renumbering as necessary

Jul 1, 2025

12 CSR 10-41.040 — Retribution of Bad Checks. This rule clar- ified how a taxpayer can make retribution of a bad check payment

Jun 2, 2025

12 CSR 10-24.440 — Motor Voter Registration Application Form. This rule complied with section 115.160, RSMo, which provided for a form to be utilized in applying for voter registration simultaneously as a part of the application for a driver license, renewal

Jun 2, 2025

12 CSR 10-26.030 — License Renewal. The director is amending section (3) and adding a new section (4)

May 1, 2025

12 CSR 10-24.200 — Driver License Classes. The director is amending sections (2) and (15) and adding a new section (18)

May 1, 2025

12 CSR 10-2.436 — SALT Parity Act Implementation. The director is adding section (12) and amending sections (2), (5), (7), (9), and

May 1, 2025

12 CSR 10-26.231 — Maximum Dealer Administrative Fees. The department is amending section (1)

Mar 3, 2025

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 2025

Jan 15, 2025

12 CSR 10-24.420 — Standards Governing Motorcycle Helmet Construction. The director is amending section (1) and adding a new section (2)

Jun 17, 2024

12 CSR 10-24.060 — Delegation of Authority to Administer Missouri Driver[s] License Examinations and the Actual DemonstrationofAbilitytoExerciseDueCareintheOperation of a Motor Vehicle of the Classification for Which the License is Sought. The director is ame

Jun 17, 2024

12 CSR 10-2.155 — Regulated Investment Companies. The director is amending the purpose statement and sections (1) - (4)

Jun 17, 2024

12 CSR 10-24.480 — Boater Identification Indicator on Driver or Nondriver License. The director is amending section (1)

May 15, 2024

12 CSR 10-24.430 — Back of Driver License, Permits, and Nondriver License. The director is amending the purpose statement and sections (1) and (2)

May 15, 2024

12 CSR 10-24.405 — Proof of State of Domicile Requirements for Commercial Driver License Applicants. The director is amending the purpose and sections (1)-(3)

May 15, 2024

12 CSR 10-24.402 — Department of Revenue Instruction Permits. The director is amending sections (1), (2), (3), and (6)

May 15, 2024

12 CSR 10-24.390 — Commercial [Driver Instruction] Learner’s Permit. The director is updating the title and purpose statement, amending sections (1)–(4), and adding new sections

May 15, 2024

12 CSR 10-24.325 — License Denial for Suspension, Revocation, Disqualification, or Cancellation. The director is amending the purpose statement and section (2)

May 15, 2024

12 CSR 10-24.440 — Motor Voter Registration Application Form. This rule complied with section 115.160, RSMo, which provided for a form to be utilized in applying for voter registration simultaneously as a part of the application for a driver license, renewal

May 1, 2024

12 CSR 10-24.200 — Driver License Classes. The director is amending sections (2) and (15) and adding a new section (18)

May 1, 2024

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

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

12 CSR 10-26.231 — Maximum Dealer Administrative Fees. The director of revenue is amending section (1)

Mar 15, 2024

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

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

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

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

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

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

12 CSR 10-2.740 — Adoption Tax Credit

Mar 1, 2024

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

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

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

12 CSR 10-26.120 — Procedures for Filing Complaints with the Director of Revenue. The director is amending section (1)

Feb 15, 2024

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

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

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

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

12 CSR 30-4.010 — Agricultural Land Productive Values. The commission is posting the entire rule

Feb 1, 2024

12 CSR 10-44.100 — Excess Traffic Violation Revenue. The director is amending section (2) and adding new section (3)

Feb 1, 2024

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

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

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

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