PURPOSE: This rule ensures consistent interpretation of section 288.034.5, RSMo. Editor’s Note: The secretary of state has determined that the publication of this rule in its entirety would be unduly cumbersome or expensive. The entire text of the material referenced has been filed with the secretary of state. This material may be found at the Office of the Secretary of State or at the headquarters of the agency and is available to any interested person at a cost established by state law.

1. (1) In order to interpret section 288.034.5, RSMo, effective June 30, 1989, the division shall apply the common law rules applicable in determining the employer-employee relationship under 26 U.S.C., Section 3306(i). In applying the provisions of 26 U.S.C., Section 3306(i) the division shall consider the case law, Internal Revenue Service regulations and Internal Revenue Service letter rulings interpreting and applying that subsection.

AUTHORITY: section 288.220.5, RSMo 1986.* Emergency rule filed July 3, 1989, effective July 13, 1989, expired Nov. 9, 1989. Emergency amendment filed Oct. 25, 1989, effective Nov. 4, 1989, expired Feb. 22, 1990. Original rule filed Oct. 25, 1989, effective Feb. 11, 1990.

*Original authority: 288.220.5, RSMo 1951, amended 1955, 1961, 1963, 1967, 1971.