Title IV, EXECUTIVE BRANCH

30.756. Lending institution receiving linked deposits, requirements and limitations — false statements as to use for loan, penalty — eligible student borrowers — eligibility, student renewal loans, repayment method — priority for reduced-rate loans. — 1. An eligible lending insti…

30.758. Loan package acceptance or rejection — loan agreement requirements — linked deposit at reduced market interest rate, when. — 1. The state treasurer may accept or reject a linked deposit loan package or any portion thereof. 2. The state treasurer shall make a good faith ef…

30.760. Loans to be at fixed rate of interest set by rules — records of loans to be segregated — penalty for violations — state treasurer, powers and duties. — 1. Upon the placement of a linked deposit with an eligible lending institution, such institution is required to lend suc…

30.763. Linked deposit review committee established — members, appointment, qualifications — meetings, quorum — duties and powers — reports, due when. — 1. There is hereby established the "Linked Deposits Review Committee". The committee shall consist of four appointed members an…

30.765. State and state treasurer not liable on loans — default on a loan not to affect deposit agreement with state. — The state and the state treasurer are not liable to any eligible lending institution in any manner for payment of the principal or interest on the loan to an el…

30.800. Definitions. — As used in sections 30.800 to 30.850, the following terms shall mean: (1) "Eligible guaranteed agribusiness", a person, corporation or other business entity engaged in the processing or adding of value to agricultural products produced in Missouri, which is…

30.810. Application of linked deposits law. — Except for specific provisions to the contrary in sections 30.800 to 30.850, all definitions, requirements, responsibilities, rights, remedies and other matters set forth in sections 30.750 to 30.765 shall apply to linked deposits and…

30.820. Limitations on linked deposit loans. — A linked deposit loan to an eligible guaranteed agribusiness, an eligible guaranteed livestock operation, or an eligible guaranteed vermiculture operation may not exceed two hundred fifty thousand dollars, and no service of separate …

30.830. Program funding limitation. — The state treasurer may utilize up to sixty million dollars of the three hundred thirty million dollar linked deposit allocation for agriculture set forth in subsection 1 of section 30.753 for linked deposits for eligible guaranteed agribusin…

30.840. Renewal. — The state treasurer may renew a linked deposit for an eligible guaranteed agribusiness, an eligible guaranteed livestock operation, or an eligible guaranteed vermiculture operation for additional, up to five-year, terms, not to exceed ten years. ­­-------- (L. …

30.850. Use of proceeds. — The proceeds of a linked deposit loan to an eligible guaranteed agribusiness, an eligible guaranteed livestock operation, or an eligible guaranteed vermiculture operation shall be used exclusively for necessary production expenses as set forth in subsec…

30.860. Development facilities and renewable fuel production facilities, certificates of qualifications issued, when — factors considered — rulemaking authority. — 1. As used in this section, the following terms mean: (1) "Agricultural commodity", any agricultural product that ha…

30.900. Revenue sharing trust fund created — appropriations from, period of, limitations on — fund audited, how. — 1. There is hereby created in the treasury a fund to be known as "The Revenue Sharing Trust Fund". All funds received by this state from the federal government under…

30.950. Definitions — written investment policy required — state treasurer's duty. — 1. As used in this section, the following terms shall mean: (1) "Derivative securities", a financial instrument, contract or obligation which has a value or return based upon or linked to another…

31.030. Moneys due state institutions to be paid to whom. — Hereafter, whenever, under any law of this state, or any rule or regulation made under the authority of any law of this state, any county, municipality, guardian, trustee or person is required to pay any sum or sums of m…

31.040. State institutions to furnish statements of amounts due to department of health and senior services or department of mental health. — The business manager, under the direction of the superintendent of each of the state hospitals, mental health centers and the state school…

31.050. Patient in state hospital may be returned upon support payment neglect. — Whenever any person has been received as a patient of any institution or hospital of the department of mental health, and thereafter the county, municipality, guardian, trustee or person responsible…

31.060. Revolving fund for incidental expenses of state hospitals. — Upon a request from the director of the department of health and senior services, mental health or social services, as the case may be, the commissioner of administration shall draw a warrant payable to the revo…

31.100. Reference to abolished funds, meaning of. — All references to any fund no longer in existence shall mean general revenue. ­­-------- (L. 1967 p. 99 § A subsec. 3)

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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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 …