Mo. Code Regs. Ann. tit. 12, § 30-3.030
Discovery
Effective Apr 30, 2020sections 138.430 and 536.073, RSMo 2016* and Article X, section 14, Mo. Const. 1945. Original rule filed Sept. 12, 2019, effective April 30, 2020. *Original authority: 138.430, RSMo 1939, amended 1945, 1947, 1978, 1983, 1989, 1999, 2008 and 536.073, RSMo 1957, amended 1985, 1989, 1995State Tax Commission
PURPOSE: This rule establishes the methods to be used by a party to a proceeding before the commission to obtain discovery and enforcement of discovery.
- (1) Parties may obtain all available discovery in the same manner as the Missouri Supreme Court rules provide for civil actions in circuit court. The Commission and its Hearing Officers may, by order, enforce discovery for cause shown by the same methods, terms, and conditions as provided by the Missouri Supreme Court rule in civil actions in the circuit court, except as may otherwise be required by law.
AUTHORITY: sections 138.430 and 536.073, RSMo 2016* and Article X, section 14, Mo. Const. 1945. Original rule filed Sept. 12, 2019, effective April 30, 2020. *Original authority: 138.430, RSMo 1939, amended 1945, 1947, 1978, 1983, 1989, 1999, 2008 and 536.073, RSMo 1957, amended 1985, 1989, 1995.