Missouri Revised Statutes
Chapter 32 - Department of Revenue
Section 32.100 - Short title.

Missouri Revised Statutes

Title IV - Executive Branch

Chapter 32 - Department of Revenue

Section 32.010 - Director appointed, how.

Section 32.028 - Department created — powers, duties.

Section 32.029 - Paperless documents and forms act — department to make documents and forms available electronically — limitations.

Section 32.030 - Oath of office and bond of director.

Section 32.040 - Headquarters in Jefferson City — branch offices.

Section 32.042 - Director of revenue may be served, how — proof of service.

Section 32.050 - Powers and duties of director.

Section 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.

Section 32.053 - Policy change by department effecting particular class of person to be applied prospectively.

Section 32.055 - Sale of motor vehicle registration lists and personal information prohibited, may be disclosed to whom.

Section 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.

Section 32.057 - Confidentiality of tax returns and department records — exceptions — penalty for violation.

Section 32.059 - Contracts prohibiting agents from employing lobbyists not binding and prohibited.

Section 32.060 - Annual report, contents.

Section 32.063 - Credit cards may be accepted by department for payment of taxes and fees — director may establish fee for use.

Section 32.065 - Interest rates for certain taxes, director to set, when, how — failure of director to set rates, rates to be used.

Section 32.067 - Department of revenue information fund created — purpose — deposit.

Section 32.068 - Annual rate of interest to be calculated, director of revenue to apply rate, when.

Section 32.069 - Interest allowed and paid on refund or overpayment of interest paid in excess of annual interest rate.

Section 32.075 - Audit of tax records by political subdivisions — costs — joint audits, when — taxpayer's audit limitation.

Section 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 o...

Section 32.085 - Local sales taxes, collection of — definitions.

Section 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 teleco...

Section 32.088 - Task force on local taxation of certain motorized vehicles established, members, goals, duties, report, expiration date.

Section 32.090 - Department to keep copies of records — records to be made available to public, when — disclosure of personal information, when.

Section 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 n...

Section 32.095 - Motor vehicle dealer to act as agent of department, purpose — rulemaking authority.

Section 32.096 - Electronic release of liens filed electronically — rulemaking authority.

Section 32.100 - Short title.

Section 32.105 - Definitions.

Section 32.110 - Firms providing neighborhood assistance to receive tax credits.

Section 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 — restr...

Section 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.

Section 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.

Section 32.117 - Homelessness assistance projects — business firms proposing to provide, approval required — location of project requirements — tax credit, amount.

Section 32.120 - Director's decisions to be in writing — director to determine amount of credit.

Section 32.125 - Rules and regulations, promulgation, procedures.

Section 32.200 - Multistate tax compact.

Section 32.205 - Article VIII adopted in this state.

Section 32.210 - Compact to apply to all state and local taxes.

Section 32.220 - Governor to appoint member to commission.

Section 32.230 - Alternate may represent member on commission — how selected.

Section 32.240 - Governor to appoint three representatives of subdivisions — to consult with commission member.

Section 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.

Section 32.310 - Political subdivision sales and use tax information, mapping feature on website — requirements — change of boundaries, notice required.

Section 32.315 - Sales and use tax levies, department to issue annual report — contents.

Section 32.375 - Dispute over collection or remittance of sales or use tax — abatement allowed, when — administrative review.

Section 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.

Section 32.381 - Detrimental reliance by taxpayer, effect of.

Section 32.383 - Tax amnesty period established, when — procedure — ineligibility for future tax amnesty, time period — expiration date.

Section 32.385 - Offset of indebtedness agreements with the federal government — definitions — director's powers — certification, contents — federal official's powers — refunds — reciprocal agreements.

Section 32.400 - Department may use electronic means to notify persons regarding licensing and tax collection, requirements.