Mo. Code Regs. Ann. tit. 12, § 10-9.140
General
Effective Jan 1, 2000section 147.120.9, RSMo Supp. 1995.* This rule previously filed as 15 CSR 30-150.110. Original rule filed Sept. 28, 1995, effective March 30, 1996. Changed to 12 CSR 10-9.140, effective Jan. 1, 2000. *Original authority: 147.120.9, RSMo 1939, amended 1943, 1945, 1969, 1979, 1982, 1983, 1987, 1992, 1995Director of Revenue
PURPOSE: This rule sets out general information regarding the rules in this chapter.
- (1) The rules in this chapter are promulgated under the authority of subsection 147.120.9, RSMo. They are intended to supplement Chapter 147, RSMo and to aid the reader in interpreting the law. Nothing herein should be construed to supersede any provision of Chapter 147, RSMo.
- (2) The rules in this chapter are not intended to supersede any agreements between individual taxpayers and the state of Missouri existing as of the effective dates of the rules.
AUTHORITY: section 147.120.9, RSMo Supp. 1995.* This rule previously filed as 15 CSR 30-150.110. Original rule filed Sept. 28, 1995, effective March 30, 1996. Changed to 12 CSR 10-9.140, effective Jan. 1, 2000. *Original authority: 147.120.9, RSMo 1939, amended 1943, 1945, 1969, 1979, 1982, 1983, 1987, 1992, 1995.