Title IV, EXECUTIVE BRANCH

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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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…

32.383. Tax amnesty period established, when — procedure — ineligibility for future tax amnesty, time period — expiration date. — 1. Notwithstanding the provisions of any other law to the contrary, with respect to taxes administered by the department of revenue under this chapter…

32.385. Offset of indebtedness agreements with the federal government — definitions — director's powers — certification, contents — federal official's powers — refunds — reciprocal agreements. — 1. As used in this section, the following terms shall mean: (1) "Federal official", a…

32.400. Department may use electronic means to notify persons regarding licensing and tax collection, requirements. — 1. For the purposes of this section, "electronic means" shall mean, but is not limited to, electronic mail or a secure site maintained by the state of Missouri fo…

33.030. Powers and duties. — The division of the budget shall: (1) Assist the director of revenue in preparing estimates and information concerning receipts and expenditures of all state agencies as required by the governor and general assembly. (2) Certify approval of the incurr…

33.035. Readvancement of federal funds, preapproval not required. — When the governor and the President of the United States declare a disaster has occurred in the state and federal funds are provided under Public Law 81-875 or any other law, the federal funds advanced for a port…

33.040. Commissioner of administration to certify accounts before expenditures are made — records of appropriations and allotments. — 1. No expenditure shall be made and no obligation incurred by any department without certification by the commissioner of administration pursuant …

33.050. Allocation of money — certification. — When any money in the state treasury has been allocated or apportioned to the several counties or other political subdivisions of the state by an officer or board authorized to allocate or apportion the money, the allocation or appor…

33.060. Commissioner of administration custodian of all account books of the state. — The commissioner of administration shall keep the general accounting books of the state, and be the keeper of all public account books, accounts, vouchers, documents, and all papers relating to …

33.065. Obligations incurred, when. — No appropriation shall confer authority to incur an obligation after the termination of the fiscal year to which it relates. ­­-------- (L. 1959 S.B. 184 § 1, A.L. 1980 S.B. 517, A.L. 2010 H.B. 1965)

*33.080. Receipts deposited when, appropriated when — funds lapse when, exceptions, report — violation, a misdemeanor — transfer to rebuild damaged infrastructure fund. — 1. All fees, funds and moneys from whatsoever source received by any department, board, bureau, commission, i…

33.085. Application for federal funds, copy to certain state officials. — 1. If a state agency makes application for participation in and for grants of federal funds under federal law, the agency shall at the time of the application furnish a copy thereof to the director of the b…

33.087. Grant of federal funds of one million dollars or more, certain information to be made available to public — rulemaking authority. — 1. Every department and division of the state that receives any grant of federal funds of one million dollars or more shall document and mak…

33.090. Rules concerning travel and subsistence — rules, generally, promulgation, procedure. — The commissioner of administration shall be empowered to promulgate rules and regulations governing the incurring and payment of reasonable and necessary travel and subsistence expenses…

33.095. Mileage allowance, employees of state and certain counties. — Other provisions of law notwithstanding, in every instance where an officer or employee of the state or any county, except first class counties with a charter form of government, is paid a mileage allowance or …

33.100. Salaries to be paid, how and when. — The salaries of all elective and appointive officers and employees of the state shall be paid out of the state treasury, in biweekly, semimonthly, or monthly installments as designated by the commissioner of administration. The account…

33.101. Employees may request monthly pay. — This act* shall not apply to any state employee desiring to be paid by the month. ­­-------- (L. 1980 H.B. 1266 § B) *"This act" (H.B. 1266, 1980) contained numerous sections. Consult Disposition of Sections table for a definitive list…

33.102. Deceased employee's unused vacation, compensation for, to whom paid. — Whenever the employment of any employee of this state shall be terminated by death, there shall be paid to such employee's designated beneficiary or to his estate compensation for the number of days of…

33.103. Deductions authorized to be made from state employees' compensation — debts owed to state, child support payments, tuition programs, cafeteria plan, requirements. — 1. Whenever the employees of any state department, division or agency establish any voluntary retirement pl…

33.110. Fiscal year defined — reports to general assembly. — The fiscal year of the state shall commence on July first and terminate on June thirtieth following, and the books, accounts and reports of the public officers shall be made to conform thereto; and all reports required …

33.120. Claims against state to be presented to commissioner of administration within two years — exception, reduced rate for certain claims. — 1. Persons having claims against the state shall exhibit the same, with the evidence in support thereof, to the commissioner of administ…

33.130. Setoff in suits brought by state allowed, when. — In all suits brought in behalf of the state, no debt or claim shall be allowed against the state as a setoff, but such as have been exhibited to the commissioner of administration, and by him approved or disapproved, excep…

33.140. Examination of witnesses and issuance of subpoenas. — Whenever the commissioner of administration may think it necessary to the proper settlement of any account, he may examine the parties, witnesses and others, on oath or affirmation, touching any matter material to be k…

33.150. Preserve all accounts and vouchers — destroy, when. — The original, or exact digital copy of the original, of all accounts, vouchers and documents approved or to be approved by the commissioner of administration shall be preserved in his office; and copies thereof shall b…

33.155. Employees' compensation, direct deposit, electronic transfer of funds — treasurer and commissioner of administration — duties, powers. — 1. The commissioner of administration and the state treasurer may establish an electronic funds transfer system to transfer directly in…

33.160. Form of warrant. — In all cases of accounts allowed against the state, and in all cases of grants, salaries, pay and expenses allowed by law, the commissioner of administration shall fill in on a form of warrant the amount due and other necessary information. The form of …

33.170. No warrant to be drawn or paid unless money appropriated for payment. — No claim or account shall be preapproved by the commissioner of administration, nor shall any warrant be paid by the state treasurer, unless the money has been previously appropriated by law; nor shal…

33.180. In certain cases of contest, salary to be retained by state until rights determined. — 1. If any office, elective or appointive, the emoluments of which are required to be paid out of the state treasury, is contested or disputed by two or more persons claiming the right t…