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Section 32.010 - Director appointed, how. - Effective - 01 Jan 1978 32.010. Director appointed, how. —...
Section 32.028 - Department created — powers, duties. - Effective - 02 May 1974 32.028. Department created — powers,...
Section 32.029 - Paperless documents and forms act — department to make documents and forms available electronically — limitations. - Effective - 28 Aug 2014 32.029. Paperless documents and forms...
Section 32.030 - Oath of office and bond of director. - Effective - 28 Aug 1945 32.030. Oath of office and...
Section 32.040 - Headquarters in Jefferson City — branch offices. - Effective - 28 Aug 1959 32.040. Headquarters in Jefferson City...
Section 32.042 - Director of revenue may be served, how — proof of service. - Effective - 28 Aug 1996 32.042. Director of revenue may...
Section 32.050 - Powers and duties of director. - Effective - 28 Aug 1965 32.050. Powers and duties of...
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. - Effective - 28 Aug 1990 32.052. Employers failing to pay...
Section 32.053 - Policy change by department effecting particular class of person to be applied prospectively. - Effective - 28 Aug 1995 32.053. Policy change by department...
Section 32.055 - Sale of motor vehicle registration lists and personal information prohibited, may be disclosed to whom. - Effective - 28 Aug 2000 32.055. Sale of motor vehicle...
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. - Effective - 28 Aug 2013, 2 histories 32.056. Confidentiality of...
Section 32.057 - Confidentiality of tax returns and department records — exceptions — penalty for violation. - Effective - 01 Jan 2017, 2 histories 32.057. Confidentiality of...
Section 32.059 - Contracts prohibiting agents from employing lobbyists not binding and prohibited. - Effective - 28 Aug 1997 32.059. Contracts prohibiting agents from...
Section 32.060 - Annual report, contents. - Effective - 28 Aug 1961 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. - Effective - 28 Aug 2009 32.063. Credit cards may be...
Section 32.065 - Interest rates for certain taxes, director to set, when, how — failure of director to set rates, rates to be used. - Effective - 28 Aug 1995 32.065. Interest rates for certain...
Section 32.067 - Department of revenue information fund created — purpose — deposit. - Effective - 25 Jun 1987 32.067. Department of revenue information...
Section 32.068 - Annual rate of interest to be calculated, director of revenue to apply rate, when. - Effective - 19 Jun 2002 32.068. Annual rate of interest...
Section 32.069 - Interest allowed and paid on refund or overpayment of interest paid in excess of annual interest rate. - Effective - 28 Aug 2018, 4 histories 32.069. Interest allowed...
Section 32.075 - Audit of tax records by political subdivisions — costs — joint audits, when — taxpayer's audit limitation. - Effective - 01 Jan 1984 32.075. Audit of tax records...
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... - Effective - 28 Aug 2000 32.080. Reproduction of drivers' licenses,...
Section 32.085 - Local sales taxes, collection of — definitions. - Effective - 28 Aug 2001 32.085. Local sales taxes, collection...
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... - Effective - 28 Aug 2018, 3 histories 32.087. Local sales...
Section 32.088 - Task force on local taxation of certain motorized vehicles established, members, goals, duties, report, expiration date. - Effective - 28 Aug 2016 32.088. Task force on local...
Section 32.090 - Department to keep copies of records — records to be made available to public, when — disclosure of personal information, when. - Effective - 28 Aug 2000 32.090. Department to keep copies...
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... - Effective - 28 Aug 2001 32.091. Definitions — disclosure of...
Section 32.095 - Motor vehicle dealer to act as agent of department, purpose — rulemaking authority. - Effective - 28 Aug 2009 32.095. Motor vehicle dealer to...
Section 32.096 - Electronic release of liens filed electronically — rulemaking authority. - Effective - 28 Aug 2015 32.096. Electronic release of liens...
Section 32.100 - Short title. - Effective - 01 Jan 1978 32.100. Short title. — Sections...
Section 32.105 - Definitions. - Effective - 28 Aug 2009, 3 histories 32.105. Definitions. —...
Section 32.110 - Firms providing neighborhood assistance to receive tax credits. - Effective - 28 Aug 2004 32.110. Firms providing neighborhood assistance...
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... - Effective - 01 Jan 2000 32.111. Affordable housing assistance activities...
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. - Effective - 01 Jan 2000 32.112. Tax credit for businesses...
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. - Effective - 01 Jan 2000 32.115. Tax credits authorized, order...
Section 32.117 - Homelessness assistance projects — business firms proposing to provide, approval required — location of project requirements — tax credit, amount. - Effective - 01 Oct 1990 32.117. Homelessness assistance projects —...
Section 32.120 - Director's decisions to be in writing — director to determine amount of credit. - Effective - 28 Aug 1989 32.120. Director's decisions to be...
Section 32.125 - Rules and regulations, promulgation, procedures. - Effective - 28 Aug 1995 32.125. Rules and regulations, promulgation,...
Section 32.200 - Multistate tax compact. - Effective - 28 Aug 2018, 2 histories 32.200. Multistate tax...
Section 32.205 - Article VIII adopted in this state. - Effective - 28 Aug 1974 32.205. Article VIII adopted in...
Section 32.210 - Compact to apply to all state and local taxes. - Effective - 28 Aug 1974 32.210. Compact to apply to...
Section 32.220 - Governor to appoint member to commission. - Effective - 28 Aug 1967 32.220. Governor to appoint member...
Section 32.230 - Alternate may represent member on commission — how selected. - Effective - 28 Aug 1967 32.230. Alternate may represent member...
Section 32.240 - Governor to appoint three representatives of subdivisions — to consult with commission member. - Effective - 28 Aug 1967 32.240. Governor to appoint three...
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. - Effective - 28 Aug 2020, 2 histories 32.300. Internet motor...
Section 32.310 - Political subdivision sales and use tax information, mapping feature on website — requirements — change of boundaries, notice required. - Effective - 28 Aug 2021, 2 histories 32.310. Political subdivision...
Section 32.315 - Sales and use tax levies, department to issue annual report — contents. - Effective - 28 Aug 2018 32.315. Sales and use tax...
Section 32.375 - Dispute over collection or remittance of sales or use tax — abatement allowed, when — administrative review. - Effective - 01 Jul 2002 32.375. Dispute over collection or...
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. - Effective - 01 Jul 2002 32.378. Compromise of taxes, interest,...
Section 32.381 - Detrimental reliance by taxpayer, effect of. - Effective - 01 Jul 2002 32.381. Detrimental reliance by taxpayer,...
Section 32.383 - Tax amnesty period established, when — procedure — ineligibility for future tax amnesty, time period — expiration date. - Effective - 28 Aug 2015 32.383. Tax amnesty period established,...
Section 32.385 - Offset of indebtedness agreements with the federal government — definitions — director's powers — certification, contents — federal official's powers — refunds — reciprocal agreements. - Effective - 28 Aug 2015 32.385. Offset of indebtedness agreements...
Section 32.400 - Department may use electronic means to notify persons regarding licensing and tax collection, requirements. - Effective - 28 Aug 2014 32.400. Department may use electronic...