PURPOSE: The rule contains a description of the organization and the general courses and methods of operation of the Department of Revenue.
- (1) The Department of Revenue is in charge of a director of revenue appointed by the governor, by and with the advice and consent of the senate. The department has divisions as provided by law. The department collects all taxes and fees payable to the state as provided by law. Those taxes and fees include, but are not limited to: income tax, sales and use tax, cigarette tax, motor fuel tax, inheritance tax, franchise tax and fees for certificates of title and registration of motor vehicles and for drivers’ licenses. The department also administers the safety responsibility statutes.
- (2) The director of revenue is a member of the Highway Reciprocity Commission and under the Reorganization Act of 1974 (the Act), the powers, duties and functions of that commission have been transferred by type II transfer (see section 1.7(1)(b) of the Act) to the department.
- (3) The powers, duties and functions of the State Tax Commission have been transferred under the Reorganization Act of 1975 by type III transfer (see section 1.7(1)(c) of the Act) to the department.
- (4) The public may obtain information from or make submissions to or requests of the department in person or by mail, telephone or telegraph to the director of revenue at the Department of Revenue offices in Jefferson City, Missouri. Any information from, submission to or requests of the Highway Reciprocity Commission may be made to the Secretary, Highway Reciprocity Commission, Jefferson City, Missouri and of the State Tax Commission to the commission at its office in Jefferson City, Missouri.
AUTHORITY: section 536.023.3, RSMo 1986.* This version of rule filed Dec. 31, 1975, effective Jan. 10, 1976.
*Original authority: 536.023.3, RSMo 1975, amended 1976, 1997.