Mo. Code Regs. Ann. tit. 12, § 10-23.090
Back the Blue Special Plate Donation Processing
Effective Feb 28, 2026section 301.3175, RSMo Supp. 2025.* Original rule filed Aug. 28, 2019, effective March 30, 2020. Amended: Filed Aug. 18, 2025, effective Feb. 28, 2026Director of Revenue
PURPOSE: This rule codifies Back the Blue Special Plate Donation distribution procedures authorized in section 301.3175, RSMo.
- (1) Distribution of donations made directly to the Department of Revenue will be disbursed to the Missouri Law Enforcement Memorial Foundation at a reasonable frequency set forth by the Director of Revenue, but no less frequently than twice each fiscal year.
AUTHORITY: section 301.3175, RSMo Supp. 2025.* Original rule filed Aug. 28, 2019, effective March 30, 2020. Amended: Filed Aug. 18, 2025, effective Feb. 28, 2026.
*Original authority: 301.3175, RSMo 2019, amended 2023.