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Mo. Code Regs. Ann. tit. 12, ch. 10-2 – Income Tax | Midpage
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Missouri Code of State Regulations
Title 12
Division 10
Chapter 2
Mo. Code Regs. Ann. tit. 12, ch. 10-2
Income Tax
Director of Revenue
12 CSR 10-2.005
Questions and Answers (Rescinded October 30, 2002)
12 CSR 10-2.010
Income Tax of Current or Former Spouses
12 CSR 10-2.015
Withholding of Tax
12 CSR 10-2.016
Quarter-Monthly Period Reporting and Remitting Withholding Tax (Rescinded May 30, 2024)
12 CSR 10-2.017
Transient Employer Financial Assurance Instrument for Employer’s Withholding Tax
12 CSR 10-2.019
Determination of Withholding for Work Performed at Temporary Work Location (Rescinded October 30, 2023)
12 CSR 10-2.020
Difference in Basis on December 31, 1972 (Rescinded July 30, 2018)
12 CSR 10-2.025
Adjustment to Avoid Double Taxation (Rescinded July 30, 2018)
12 CSR 10-2.030
Non-Standard Tax Periods, Subsequent Change of Accounting Period, and Personal and Dependency Exemption Deductions
12 CSR 10-2.035
Conformity of Missouri With Federal Accounting Methods
12 CSR 10-2.040
Transitional Adjustments in Accounting Methods (Rescinded October 30, 2002)
12 CSR 10-2.045
Missouri Consolidated Income Tax Returns
12 CSR 10-2.050
Elective Division of Income
12 CSR 10-2.052
Optional Single Sales Factor (Rescinded February 29, 2024)
12 CSR 10-2.055
Failure to File Tax Returns (Rescinded May 30, 2004)
12 CSR 10-2.060
Failure to Pay Tax (Rescinded May 30, 2004)
12 CSR 10-2.065
Failure to Pay Estimated Tax (Rescinded October 30, 2002)
12 CSR 10-2.067
Failure to Pay Estimated Tax for Tax Years Ending After December 31, 1989
12 CSR 10-2.070
Interest on Overpayments
12 CSR 10-2.075
Multistate Allocation and Apportionment
12 CSR 10-2.076
Allocation and Apportionment (Beginning on or After January 1, 2020)
12 CSR 10-2.080
Domestic International Sales Corporations
12 CSR 10-2.085
Credit for New or Expanded Business Facility (Rescinded April 30, 2022)
12 CSR 10-2.090
Computation of Federal Income Tax Deduction for Consolidated Groups
12 CSR 10-2.105
Report of Changes in Federal Income Tax Return
12 CSR 10-2.110
Penalty for Filing Incomplete or Misleading Income Tax Returns (Rescinded December 26, 1985)
12 CSR 10-2.115
Enterprise Zone Credit and Exemption (Rescinded July 30, 1994)
12 CSR 10-2.120
Information at Source Reporting Requirements (Rescinded July 30, 2018)
12 CSR 10-2.125
Cultural Contributions
12 CSR 10-2.130
Allocation of Taxable Social Security Benefits Between Spouses (Rescinded March 30, 2024)
12 CSR 10-2.135
Frivolous Returns
12 CSR 10-2.140
Partnership Filing Requirements
12 CSR 10-2.145
Regulation for Computation of Interest on Investment Tax Credit Carryback (Rescinded October 30, 2002)
12 CSR 10-2.150
Tax Exempt Status of United States Government-Related Obligations
12 CSR 10-2.155
Regulated Investment Companies
12 CSR 10-2.160
State Income Tax Deduction Add-Back
12 CSR 10-2.165
Net Operating Losses on Corporate Income Tax Returns
12 CSR 10-2.170
Wood Energy Credit (Rescinded September 6, 1992)
12 CSR 10-2.175
Agricultural Unemployed Person (Rescinded October 30, 2002)
12 CSR 10-2.180
Public Law 86-272 Immunity
12 CSR 10-2.190
Partnership and S Corporation Annual Return Filing Requirements, Composite Returns, and Nonresident Partner/Shareholder Income Tax Withholding
12 CSR 10-2.195
Special Needs Adoption Tax Credit (Rescinded May 30, 2006)
12 CSR 10-2.200
Trucking Companies (Rescinded February 29, 2024)
12 CSR 10-2.205
Railroads (Rescinded February 29, 2024)
12 CSR 10-2.210
Airlines (Rescinded February 29, 2024)
12 CSR 10-2.220
Taxation of Nonresident Members of Professional Athletic Teams
12 CSR 10-2.225
Withholding of Tax by Nonresident Professional Athletic Teams
12 CSR 10-2.226
Withholding of Tax by Nonresident Professional Entertainers
12 CSR 10-2.230
Construction Contractors (Rescinded April 30, 2022)
12 CSR 10-2.235
Government Pension Exemption (Rescinded May 30, 2004)
12 CSR 10-2.240
Determination of Timeliness
12 CSR 10-2.250
Reciprocal Agreements with Other States for Tax Refund Offsets
12 CSR 10-2.255
Allocation and Apportionment for Nonresident Shareholders of S Corporations and Nonresident Partners of Partnerships (Beginning on or After January 1, 2020)
12 CSR 10-2.260
Apportionment Method for Broadcasters (Beginning on or After January 1, 2020)
12 CSR 10-2.436
SALT Parity Act Implementation
12 CSR 10-2.705
Filing Corporation Tax Returns
12 CSR 10-2.710
Net Operating Losses on Individual Income Tax Returns
12 CSR 10-2.720
Reporting Requirements for Individual Medical Accounts (Rescinded February 29, 2024)
12 CSR 10-2.725
Foster Parent Tax Deduction
12 CSR 10-2.730
Expenses Related to Production of Tax Exempt Interest Income
12 CSR 10-2.740
Adoption Tax Credit