Title IV, EXECUTIVE BRANCH
11 chapters · 455 sections in this title.
§ 32.010 RSMo Director appointed, how
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32.010. Director appointed, how. — The department of revenue is in charge of the director of revenue. The director shall be appointed by the governor, by and with the advice and consent of the senate, and shall serve at the pleasure of the governor. -------- (L. 1945 p. 1428 § …
§ 32.028 RSMo Department created — powers, duties
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32.028. Department created — powers, duties. — 1. There is hereby created a department of revenue in charge of a director appointed by the governor, by and with the advice and consent of the senate. The department shall collect all taxes and fees payable to the state as provided …
§ 32.029 RSMo Paperless documents and forms act — department to make documents and forms available electronically — limitations
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32.029. Paperless documents and forms act — department to make documents and forms available electronically — limitations. — 1. This act shall be known and may be cited as the "Paperless Documents and Forms Act". 2. Beginning no later than January 1, 2015, the department of reven…
§ 32.030 RSMo Oath of office and bond of director
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32.030. Oath of office and bond of director. — Before taking office, the director of revenue shall take and subscribe an oath or affirmation to support the Constitution of the United States and of this state, and to demean himself faithfully in office. He shall also deposit with …
§ 32.040 RSMo Headquarters in Jefferson City — branch offices
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32.040. Headquarters in Jefferson City — branch offices. — The board of public buildings shall provide the director of revenue and the department of revenue with suitable quarters in the City of Jefferson. The director of revenue shall establish and maintain permanent branch offi…
§ 32.042 RSMo Director of revenue may be served, how — proof of service
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32.042. Director of revenue may be served, how — proof of service. — Service of a summons and petition upon the director of the department of revenue may be made in the manner provided by subsections 4 and 5 of section 506.150, provided that in lieu of the acknowledgment provided…
§ 32.050 RSMo Powers and duties of director
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32.050. Powers and duties of director. — 1. The director of revenue shall: (1) Prepare estimates of the requirements for appropriation for the department of revenue and for each division thereof which is under his supervision; (2) Procure, either through the division of purchasin…
§ 32.052 RSMo Employers failing to pay withholding taxes, sales or use taxes — director's duty to notify — procedure to pay, deposit to be made to special fund — continued failure to comply deemed intent to defraud
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32.052. Employers failing to pay withholding taxes, sales or use taxes — director's duty to notify — procedure to pay, deposit to be made to special fund — continued failure to comply deemed intent to defraud. — 1. The provisions of this section shall apply to the following: empl…
§ 32.053 RSMo Policy change by department effecting particular class of person to be applied prospectively
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32.053. Policy change by department effecting particular class of person to be applied prospectively. — Any final decision of the department of revenue which is a result of a change in policy or interpretation by the department effecting a particular class of person subject to su…
§ 32.055 RSMo Sale of motor vehicle registration lists and personal information prohibited, may be disclosed to whom
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32.055. Sale of motor vehicle registration lists and personal information prohibited, may be disclosed to whom. — Subject to the provisions of sections 32.090 and 32.091, the director of revenue shall not sell lists of motor vehicle registrations or other personal information hel…
§ 32.056 RSMo Confidentiality of motor vehicle or driver registration records of county, state or federal parole officers, federal pretrial officers, or members of the state or federal judiciary
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32.056. Confidentiality of motor vehicle or driver registration records of county, state or federal parole officers, federal pretrial officers, or members of the state or federal judiciary. — Except for uses permitted under 18 U.S.C. Section 2721(b)(1), the department of revenue …
§ 32.057 RSMo Confidentiality of tax returns and department records — exceptions — penalty for violation
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32.057. Confidentiality of tax returns and department records — exceptions — penalty for violation. — 1. Except as otherwise specifically provided by law, it shall be unlawful for the director of revenue, any officer, employee, agent or deputy or former director, officer, employe…
§ 32.058 RSMo First class mail permitted to send documents, when — electronic delivery of documents permitted, when — burden of proof — definitions
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32.058. First class mail permitted to send documents, when — electronic delivery of documents permitted, when — burden of proof — definitions. — 1. Notwithstanding any provision of law requiring the use of certified mail or registered mail to the contrary, including but not limit…
§ 32.059 RSMo Contracts prohibiting agents from employing lobbyists not binding and prohibited
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32.059. Contracts prohibiting agents from employing lobbyists not binding and prohibited. — Any other provision of the law to the contrary notwithstanding, no contractual provision between the department of revenue and its agents which prohibits said agent from employing a lobbyi…
§ 32.060 RSMo Annual report, contents
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32.060. Annual report, contents. — The director of the department of revenue shall prepare, in consultation with the commissioner of administration and state treasurer, a combined financial report for each fiscal year and submit such report to the governor and the members of the …
§ 32.063 RSMo Credit cards may be accepted by department for payment of taxes and fees — director may establish fee for use
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32.063. Credit cards may be accepted by department for payment of taxes and fees — director may establish fee for use. — 1. The director of revenue and the director's employees or agents may accept credit cards in payment of taxes and fees. The type of credit cards accepted shall…
§ 32.065 RSMo Interest rates for certain taxes, director to set, when, how — failure of director to set rates, rates to be used
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32.065. Interest rates for certain taxes, director to set, when, how — failure of director to set rates, rates to be used. — 1. The annual rate established under this section shall be such adjusted rate as is established by the director of revenue under subsection 2 of this secti…
§ 32.067 RSMo Department of revenue information fund created — purpose — deposit
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32.067. Department of revenue information fund created — purpose — deposit. — 1. All moneys received by the Missouri department of revenue for the dissemination of information and publications to individuals, businesses, federal, state and local governments shall be deposited in …
§ 32.068 RSMo Annual rate of interest to be calculated, director of revenue to apply rate, when
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32.068. Annual rate of interest to be calculated, director of revenue to apply rate, when. — 1. The state treasurer shall calculate an annual rate of interest pursuant to this section and provide the calculated rate of interest to the director of revenue as determined by subsecti…
§ 32.069 RSMo Interest allowed and paid on refund or overpayment of interest paid in excess of annual interest rate
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32.069. Interest allowed and paid on refund or overpayment of interest paid in excess of annual interest rate. — 1. Notwithstanding any other provision of law to the contrary, interest shall be allowed and paid on any refund or overpayment at the rate determined by section 32.068…
§ 32.075 RSMo Audit of tax records by political subdivisions — costs — joint audits, when — taxpayer's audit limitation
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32.075. Audit of tax records by political subdivisions — costs — joint audits, when — taxpayer's audit limitation. — 1. The director of revenue, under rules prescribed by him, may delegate to any political subdivision by cooperative agreement the auditing of records incident to t…
§ 32.080 RSMo Reproduction of drivers' licenses, tax reports, returns and related documents by department — destruction of originals permitted when — electronic filings, issuances or renewals authorized — confidentiality — admissibility — period of preservation of reproduced records — electronic filing authorized admissible in evidence, procedure
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32.080. Reproduction of drivers' licenses, tax reports, returns and related documents by department — destruction of originals permitted when — electronic filings, issuances or renewals authorized — confidentiality — admissibility — period of preservation of reproduced records — …
§ 32.085 RSMo Local sales taxes, collection of — definitions
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32.085. Local sales taxes, collection of — definitions. — The following words or phrases as used in this section and section 32.087 shall have the following meaning unless a different meaning clearly appears from the context: (1) "Boat" shall only include motorboats and vessels a…
§ 32.087 RSMo Local sales taxes, procedures and duties of director of revenue, generally — effective date of tax — duty of retailers and director of revenue — exemptions — discounts allowed — penalties — motor vehicle and boat sales, mobile telecommunications services — bond required — annual report of director, contents — delinquent payments — reapproval, effect, procedures
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32.087. Local sales taxes, procedures and duties of director of revenue, generally — effective date of tax — duty of retailers and director of revenue — exemptions — discounts allowed — penalties — motor vehicle and boat sales, mobile telecommunications services — bond required —…
§ 32.088 RSMo Task force on local taxation of certain motorized vehicles established, members, goals, duties, report, expiration date
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32.088. Task force on local taxation of certain motorized vehicles established, members, goals, duties, report, expiration date. — 1. There is hereby created the "Missouri Task Force on Fair, Nondiscriminatory Local Taxation Concerning Motor Vehicles, Trailers, Boats, and Outboar…
§ 32.090 RSMo Department to keep copies of records — records to be made available to public, when — disclosure of personal information, when
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32.090. Department to keep copies of records — records to be made available to public, when — disclosure of personal information, when. — 1. The department of revenue shall keep a record of each application or other document filed with it and each certificate or other official do…
§ 32.091 RSMo Definitions — disclosure of individual motor vehicle records, when — certain disclosures prohibited without express consent — disclosure pursuant to United States law — disclosure for purposes of public safety — certain information not to be collected, when
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32.091. Definitions — disclosure of individual motor vehicle records, when — certain disclosures prohibited without express consent — disclosure pursuant to United States law — disclosure for purposes of public safety — certain information not to be collected, when. — 1. As used …
§ 32.095 RSMo Motor vehicle dealer to act as agent of department, purpose — rulemaking authority
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32.095. Motor vehicle dealer to act as agent of department, purpose — rulemaking authority. — 1. Beginning January 1, 2012, the director of the department of revenue may select or appoint any motor vehicle dealer, as such term is defined in chapter 301, to act as an agent of the …
§ 32.096 RSMo Electronic release of liens filed electronically — rulemaking authority
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32.096. Electronic release of liens filed electronically — rulemaking authority. — 1. The director of revenue may adopt rules and regulations that authorize a lienholder to electronically release a lien on property titled with the department of revenue. Only liens filed electroni…
§ 32.100 RSMo Short title
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32.100. Short title. — Sections 32.100 to 32.125 shall be known and may be cited as the "Neighborhood Assistance Act". -------- (L. 1977 S.B. 375 § 1) Effective 1-01-78
§ 32.105 RSMo Definitions
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32.105. Definitions. — As used in sections 32.100 to 32.125, the following terms mean: (1) "Affordable housing assistance activities", money, real or personal property, or professional services expended or devoted to the construction, or rehabilitation of affordable housing units…
§ 32.110 RSMo Firms providing neighborhood assistance to receive tax credits
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32.110. Firms providing neighborhood assistance to receive tax credits. — Any business firm which engages in the activities of providing physical revitalization, economic development, job training or education for individuals, community services, or crime prevention in the state …
§ 32.111 RSMo Affordable housing assistance activities and affordable housing units, market rate housing in distressed communities, or workfare renovation projects, business firms proposing to provide, procedure for approval and tax credit — restricted use of property to create a lien
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32.111. Affordable housing assistance activities and affordable housing units, market rate housing in distressed communities, or workfare renovation projects, business firms proposing to provide, procedure for approval and tax credit — restricted use of property to create a lien.…
§ 32.112 RSMo Tax credit for businesses making contribution to neighborhood organization — proposal required, content — rules authorized — approval or disapproval by commission to be filed — approval to contain maximum tax credit allowed
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32.112. Tax credit for businesses making contribution to neighborhood organization — proposal required, content — rules authorized — approval or disapproval by commission to be filed — approval to contain maximum tax credit allowed. — Any business firm which makes a contribution …
§ 32.115 RSMo Tax credits authorized, order in which applied — amount allowed annually, exceeded when — upper limit set — carry-over permitted, enforceability — credit limit for amount contributed, carry-over, total amount of credit allowed
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32.115. Tax credits authorized, order in which applied — amount allowed annually, exceeded when — upper limit set — carry-over permitted, enforceability — credit limit for amount contributed, carry-over, total amount of credit allowed. — 1. The department of revenue shall grant a…
§ 32.117 RSMo Homelessness assistance projects — business firms proposing to provide, approval required — location of project requirements — tax credit, amount
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32.117. Homelessness assistance projects — business firms proposing to provide, approval required — location of project requirements — tax credit, amount. — 1. Any business firm which engages in the activity of providing a homeless assistance project for low-income persons in the…
§ 32.120 RSMo Director's decisions to be in writing — director to determine amount of credit
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32.120. Director's decisions to be in writing — director to determine amount of credit. — The decision of the director of the department of economic development to approve or disapprove a proposal pursuant to section 32.110 shall be in writing, and if he approves the proposal, he…
§ 32.125 RSMo Rules and regulations, promulgation, procedures
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32.125. Rules and regulations, promulgation, procedures. — No rule or portion of a rule promulgated under the authority of this chapter shall become effective unless it has been promulgated pursuant to the provisions of section 536.024. -------- (L. 1977 S.B. 375 § 6, A.L. 1981…
§ 32.200 RSMo Multistate tax compact
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32.200. Multistate tax compact. — The "Multistate Tax Compact" is hereby enacted into law and entered into with all jurisdictions legally joining therein, in the form substantially as follows: MULTISTATE TAX COMPACT Article I The purposes of this compact are to: 1. Facilitate pro…
§ 32.205 RSMo Article VIII adopted in this state
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32.205. Article VIII adopted in this state. — Article VIII of the multistate tax compact shall be in force in and with respect to the state of Missouri. -------- (L. 1974 H.B. 1290 §1)
§ 32.210 RSMo Compact to apply to all state and local taxes
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32.210. Compact to apply to all state and local taxes. — The provisions of the compact shall apply to any tax levied by the state of Missouri or its political subdivisions. -------- (L. 1967 p. 102 § 2, A.L. 1974 H.B. 1291)
§ 32.220 RSMo Governor to appoint member to commission
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32.220. Governor to appoint member to commission. — The governor, with the advice and consent of the senate, shall appoint the member of the multistate tax commission to represent this state, from among the persons made eligible by article VI 1(a) of the compact. -------- (L. 1…
§ 32.230 RSMo Alternate may represent member on commission — how selected
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32.230. Alternate may represent member on commission — how selected. — The member representing this state on the multistate tax commission may be represented thereon by an alternate designated by him. Any such alternate shall be a principal deputy or assistant of the member of th…
§ 32.240 RSMo Governor to appoint three representatives of subdivisions — to consult with commission member
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32.240. Governor to appoint three representatives of subdivisions — to consult with commission member. — The governor, after consultation with representatives of local governments, shall, with the advice and consent of the senate, appoint three persons who are representative of s…
§ 32.300 RSMo Internet motor vehicle license renewal system for certain counties — remote driver's license renewal system, requirements — highway sign recognition test and vision test not required, when
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32.300. Internet motor vehicle license renewal system for certain counties — remote driver's license renewal system, requirements — highway sign recognition test and vision test not required, when. — 1. In a county where personal property tax records are accessible via computer, …
§ 32.310 RSMo Political subdivision sales and use tax information, mapping feature on website — requirements — change of boundaries, notice required
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32.310. Political subdivision sales and use tax information, mapping feature on website — requirements — change of boundaries, notice required. — 1. The department of revenue shall create and maintain a mapping feature on its official public website that displays sales and use ta…
§ 32.315 RSMo Sales and use tax levies, department to issue annual report — contents
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32.315. Sales and use tax levies, department to issue annual report — contents. — 1. The department of revenue shall issue an annual report on or before January 1, 2019, and every January first thereafter, listing all sales and use * levies that are: (1) Authorized pursuant to st…
§ 32.375 RSMo Dispute over collection or remittance of sales or use tax — abatement allowed, when — administrative review
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32.375. Dispute over collection or remittance of sales or use tax — abatement allowed, when — administrative review. — 1. Notwithstanding any provision of law to the contrary, in any dispute regarding the potential liability of a taxpayer for collection and remittance or payment …
§ 32.378 RSMo Compromise of taxes, interest, penalties, or additions to the tax, when — taxpayer agreements and duties — statute of limitations if compromise agreed upon — director's duties — rulemaking authority
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32.378. Compromise of taxes, interest, penalties, or additions to the tax, when — taxpayer agreements and duties — statute of limitations if compromise agreed upon — director's duties — rulemaking authority. — 1. In addition to the authority granted to the director of revenue and…
§ 32.381 RSMo Detrimental reliance by taxpayer, effect of
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32.381. Detrimental reliance by taxpayer, effect of. — In the event the department of revenue enters into an agreement with a taxpayer and said agreement exceeds the department's statutory authority and the taxpayer has relied to his detriment, the department shall be permitted t…