Missouri
Chapter 32
52 entries
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32.010. Director appointed, how.
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32.028. Department created — powers, duties.
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32.029. Paperless documents and forms act — department to make documents and forms available electronically — limitations.
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32.030. Oath of office and bond of director.
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32.040. Headquarters in Jefferson City — branch offices.
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32.042. Director of revenue may be served, how — proof of service.
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32.050. Powers and duties of director.
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32.052. Employers failing to pay withholding taxes, sales or use taxes — director's duty to notify —…
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32.053. Policy change by department effecting particular class of person to be applied prospectively.
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32.055. Sale of motor vehicle registration lists and personal information prohibited, may be disclosed to whom.
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32.056. Confidentiality of motor vehicle or driver registration records of county, state or federal …
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32.057. Confidentiality of tax returns and department records — exceptions — penalty for violation.
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32.059. Contracts prohibiting agents from employing lobbyists not binding and prohibited.
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32.060. Annual report, contents.
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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.
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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.
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32.067. Department of revenue information fund created — purpose — deposit.
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32.068. Annual rate of interest to be calculated, director of revenue to apply rate, when.
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32.069. Interest allowed and paid on refund or overpayment of interest paid in excess of annual interest rate.
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32.075. Audit of tax records by political subdivisions — costs — joint audits, when — taxpayer's audit limitation.
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32.080. Reproduction of drivers' licenses, tax reports, returns and related documents by department …
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32.085. Local sales taxes, collection of — definitions.
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32.087. Local sales taxes, procedures and duties of director of revenue, generally — effective date …
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32.088. Task force on local taxation of certain motorized vehicles established, members, goals, duties, report, expiration date.
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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.
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32.091. Definitions — disclosure of individual motor vehicle records, when — certain disclosures pro…
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32.095. Motor vehicle dealer to act as agent of department, purpose — rulemaking authority.
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32.096. Electronic release of liens filed electronically — rulemaking authority.
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32.100. Short title.
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32.105. Definitions.
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32.110. Firms providing neighborhood assistance to receive tax credits.
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32.111. Affordable housing assistance activities and affordable housing units, market rate housing i…
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32.112. Tax credit for businesses making contribution to neighborhood organization — proposal requir…
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32.115. Tax credits authorized, order in which applied — amount allowed annually, exceeded when — up…
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32.117. Homelessness assistance projects — business firms proposing to provide, approval required — location of project requirements — tax credit, amount.
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32.120. Director's decisions to be in writing — director to determine amount of credit.
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32.125. Rules and regulations, promulgation, procedures.
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32.200. Multistate tax compact.
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32.205. Article VIII adopted in this state.
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32.210. Compact to apply to all state and local taxes.
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32.220. Governor to appoint member to commission.
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32.230. Alternate may represent member on commission — how selected.
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32.240. Governor to appoint three representatives of subdivisions — to consult with commission member.
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32.300. Internet motor vehicle license renewal system for certain counties — remote driver's license…
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32.310. Political subdivision sales and use tax information, mapping feature on website — requirements — change of boundaries, notice required.
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32.315. Sales and use tax levies, department to issue annual report — contents.
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32.375. Dispute over collection or remittance of sales or use tax — abatement allowed, when — administrative review.
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32.378. Compromise of taxes, interest, penalties, or additions to the tax, when — taxpayer agreement…
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32.381. Detrimental reliance by taxpayer, effect of.
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32.383. Tax amnesty period established, when — procedure — ineligibility for future tax amnesty, time period — expiration date.
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32.385. Offset of indebtedness agreements with the federal government — definitions — director's pow…
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32.400. Department may use electronic means to notify persons regarding licensing and tax collection, requirements.