PURPOSE: This rule informs thepublic what information cm be obtained from the Department of Revenue. (1) Except as otherwise provided, all records retained by or for the Department of Revenue including any report, survey, memorandum or other document or study prepared and presented to the Department of Revenue by a consultant or other professional service paid 12 CSRlO-42-REVENUE

for in whole or in part by public funds or any employee of the Department uf Revenue except as provided in this rule is a public record and available to any individual, agency or organi. zation upon request.

12) A11 reports OT returns filed with the IIepartment of Revenue. abstract or portion of an\; report or return, information obtained by an”investigation conducted by the Department of Revenue in the discharge of its official duty, information received by the director of revenue in cooperation with the United States or other states in connection with the administration of the tax laws of the state of Missouri is a closed record subject to disclosure as provided in section 32.037.2., RSMo.

6) All sales tax information which is a closed record pursuant to section 32.057, RSMo will he disclosed to counties and political suhdivisions imposing a sales tax upon request as provided in sections ld4.121 and 144.122, KSMo (19r;ti).

1. (1) All records. files. memorandums, reports or research conducted by ur un behalf of the criminal investigation bureau or the general counsel‘s office pertaining to legal actions, causes of action and litigation involving the Missouri I)cpartment of Revenue are closed records, as public knowledge will adversely affect the legal action, cause of action or iitigatiun and are not subject to disclosure unloads otherwise required to be disclosed by statute or regulation I>) Ail records, files. memorandums, reports or research related to any matter conducted by the attorney general’s office or any prosecuting attorney pertaining to legal actions, causes of action and litigation involving the Missouri I)epartment of Revenue are closed records. as public knowledge ail: adversely affect the legal a&n, cause of action or litigation and arc not subject to disclosure unless otherwise required to be disclosed by statute or regulation.

t(i) All software. programs and access codes for clcctronic data processing and documentution thereof are closed records pursuant to nectir~n 610.021. RSMo (Cum. Supp. 19891.

1. (7) A11 license plates and drivers licenses issued pursuant to section 301.146, RSMo il!jH(i~ are not subject to disclosure.

2. (8) hll requests for public records relating to motor vehicles and vehicle operator laws of the state of Missouri must be made to the I)ivision of Motor Vehicle and Driver’s Licensing by letter or by telephone All telephone requests must he subsequently reduced to

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writing by either the party making the request or the department. All correspondence should be mailed to the following addresses:

1. (A) Requests for Public Record(s) Relating to Motor Vehicles. Division of Motor Vehicle and Driver’s Licensing, P.O. Box 100, Jefferson City, MO 65105; and
2. (R) Requests for Public Record(s) Relating to Motor Vehicle Operator Laws. Division of Motor Vehicle and Driver’s Licensing, P.O. Box 200, Jefferson City, MO 6510.5.

1. (9) All requests for public records and disclosure of closed records pursuant to section 32.057.2., RSMo and regulations relating to the revenue laws of the state of Missouri may be made in writing or by telephone to the division of taxation, unless otherwise required by regulation or law to be sent to another crovernment agency. All requests for information relating to a particular tax return must be made in writing by the party making the request, telephone requests for information relating to a particular tax return will not be answered. All requests for information relating to billings, assessments, notices, audit reports or correspondence from the Department of Revenue may be made by telephone. All correspondence should be mailed to the appropriate address:

110) Personnel records relating to specific employees are maintained for the purpose of hiring, firing. disciplining or promoting. The files are closed records not subject to disclosure. Personnel records not relating to specific employees, such as job descriptions, statistical studies and salary schedules are public records. All requests for personnel records Division lo-Director of Revenue

which are public records must be made to the division of administration in writing or by telephone. Telephone requests must be subsequently reduced to writing by the party making the request or by the department. Correspondence should be mailed to the following address: Division of Administration, P.O. Box 475, Jefferson City, MO 65105.

1. (11) All discussions between the Missouri Department of Revenue and its representatives in preparation for negotiations with employee groups are closed meetings. All work product developed by the department and its representatives in preparation for negotiations with employee groups are closed records.

2. (12) Each request must contain the following:

   1. (A) Name and title (if any) of the person making the request; and
   2. (B) Description of the information being requested.
3. (13) The party requesting information from the Department of Revenue is required to pay a fee for each request at the time of making, according to the fee schedule in effect at the time the information is requested of the Department of Revenue. Depending on the type of request, the requesting party may be required to pay sales tax.
4. (14) See 12 CSR 10-41.020 for disclosure of information, returns, reports or facts shown to state and federal prosecuting attorneys.
5. (15) All Social Security numbers disclosed to the Department of Revenue, except those numbers used as the driver’s license numbers, are closed records and are not available to the public.

6. (16) The Department of Revenue is permitted to publish-

   1. (A) Statistics, statements or explanations so classified as to prevent the identification of any taxpayer or of any particular reports or returns and the item thereof; and CB) The names and addresses without any additional information of persons whose tax refund checks have been returned undelivered by the United States Post Office.

7. (17) The following examples of common information requests and whether such information can be disclosed are provided as a convenience and is not exhaustive. Each request will be reviewed on an individual basis;

   1. (A) hlotor Vehicle Information-title histories, dealer sales reports, license registration information and driving records are not confidential:
   2. (B) Tax return information is confidential subject to disclosure pursuant to section 32.057, RSMo;
   3. (C) Criminal investigation files are confidential;
   4. (D) The amount of a particular taxpayer’s delinsuencv is confidential subiect to disclosure pursuant to section 32.057, RSMo;
   5. (E) The total dollar amount of dehnquent taxes owed to the state of Missouri and the area of the state of Missouri with the highest rate of delinquent taxpayers is not confidential:
   6. (F) Final decisions issued by hearing officers in regard to motor vehicle dealer license and salvage business licensee revocations, driver’s license suspensions and driving while intoxicated (DWI) hearings are not confidential; and
   7. (G) Information regarding the total payments made to the crime victims’ fund by all courts in the state of Missouri is not confidential; and

   Auth: sections 32.057, 610.010 and 610.025, RSMo 11986). Original rule filed June 17, 1986, effective Sept. 26, 1986. Amended: FiZed April I, 1987, effective duly II, 1987. Amended: Filed March 31, 1988, rffectiue Sept. 29, 1988. Amended: Filed Dec. 20, 1989, effectice May 11, 1990.