11 chapters · 450 sections in this title.
§ 30.610 RSMo Treasurer's information fund established, purpose — transfer of balance,
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30.610. Treasurer's information fund established, purpose — transfer of balance, annual report. — 1. All funds received by the state treasurer from governmental entities or the general public for the preparation, reproduction or dissemination of information or publications of the…
§ 30.750 RSMo Definitions
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30.750. Definitions. — As used in sections 30.750 to 30.765, the following terms mean: (1) "Eligible agribusiness", a person engaged in the processing or adding of value to agricultural products produced in Missouri; (2) "Eligible alternative energy consumer", an individual who w…
§ 30.753 RSMo Treasurer's authority to invest in linked deposits, limitations
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30.753. Treasurer's authority to invest in linked deposits, limitations. — 1. The state treasurer may invest in linked deposits; however, the total amount so deposited at any one time shall not exceed, in the aggregate, one billion two hundred million dollars. Such deposits shall…
§ 30.756 RSMo Lending institution receiving linked deposits, requirements and limitations
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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 RSMo Loan package acceptance or rejection — loan agreement requirements — linked
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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 RSMo Loans to be at fixed rate of interest set by rules — records of loans to be
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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 RSMo Linked deposit review committee established — members, appointment,
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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 RSMo State and state treasurer not liable on loans — default on a loan not to
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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 RSMo Definitions
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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 RSMo Application of linked deposits law
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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 RSMo Limitations on linked deposit loans
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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 RSMo Program funding limitation
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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 RSMo Renewal
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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 RSMo Use of proceeds
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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 RSMo Development facilities and renewable fuel production facilities,
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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 RSMo Revenue sharing trust fund created — appropriations from, period of,
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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 RSMo Definitions — written investment policy required — state treasurer's duty
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[Repealed or reserved.]
§ 31.030 RSMo Moneys due state institutions to be paid to whom
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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 RSMo State institutions to furnish statements of amounts due to department of
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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 RSMo Patient in state hospital may be returned upon support payment neglect
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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 RSMo Revolving fund for incidental expenses of state hospitals
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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 RSMo Reference to abolished funds, meaning of
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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 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
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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
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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
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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
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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,
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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 —
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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…
§ 32.059 RSMo Contracts prohibiting agents from employing lobbyists not binding and
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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 —
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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
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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
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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
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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
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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
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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
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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,
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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
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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 —
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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
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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…