Mo. Rev. Stat. ch. 32 – Department of Revenue | Midpage

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Revised Statutes of Missouri

Chapter 32

Mo. Rev. Stat. ch. 32

Department of Revenue

32.010Director appointed, how 32.028Department created — powers, duties 32.029Paperless documents and forms act — department to make documents and forms available electronically — limitations 32.030Oath of office and bond of director 32.040Headquarters in Jefferson City — branch offices 32.042Director of revenue may be served, how — proof of service 32.050Powers and duties of director 32.052Employers failing to pay withholding taxes, sales or use taxes — director's duty to notify — procedure to pay, deposit to be made to special fund — continued failure to comply deemed intent to defraud 32.053Policy change by department effecting particular class of person to be applied prospectively 32.055Sale of motor vehicle registration lists and personal information prohibited, may be disclosed to whom 32.056Confidentiality of motor vehicle or driver registration records of county, state or federal parole officers, federal pretrial officers, or members of the state or federal judiciary 32.057Confidentiality of tax returns and department records — exceptions — penalty for violation 32.059Contracts prohibiting agents from employing lobbyists not binding and prohibited 32.060Annual report, contents 32.063Credit cards may be accepted by department for payment of taxes and fees — director may establish fee for use 32.065Interest rates for certain taxes, director to set, when, how — failure of director to set rates, rates to be used 32.067Department of revenue information fund created — purpose — deposit 32.068Annual rate of interest to be calculated, director of revenue to apply rate, when 32.069Interest allowed and paid on refund or overpayment of interest paid in excess of annual interest rate 32.075Audit of tax records by political subdivisions — costs — joint audits, when — taxpayer's audit limitation 32.080Reproduction of drivers' licenses, tax reports, returns and related documents by department — destruction of originals permitted when — electronic filings, issuances or renewals authorized — confidentiality — admissibility — period of preservation of reproduced records — electronic filing authorized admissible in evidence, procedure 32.085Local sales taxes, collection of — definitions 32.087Local sales taxes, procedures and duties of director of revenue, generally — effective date of tax — duty of retailers and director of revenue — exemptions — discounts allowed — penalties — motor vehicle and boat sales, mobile telecommunications services — bond required — annual report of director, contents — delinquent payments — reapproval, effect, procedures 32.088Task force on local taxation of certain motorized vehicles established, members, goals, duties, report, expiration date 32.090Department to keep copies of records — records to be made available to public, when — disclosure of personal information, when 32.091Definitions — disclosure of individual motor vehicle records, when — certain disclosures prohibited without express consent — disclosure pursuant to United States law — disclosure for purposes of public safety — certain information not to be collected, when 32.095Motor vehicle dealer to act as agent of department, purpose — rulemaking authority 32.096Electronic release of liens filed electronically — rulemaking authority 32.100Short title 32.105Definitions 32.110Firms providing neighborhood assistance to receive tax credits 32.111Affordable housing assistance activities and affordable housing units, market rate housing in distressed communities, or workfare renovation projects, business firms proposing to provide, procedure for approval and tax credit — restricted use of property to create a lien 32.112Tax credit for businesses making contribution to neighborhood organization — proposal required, content — rules authorized — approval or disapproval by commission to be filed — approval to contain maximum tax credit allowed 32.115Tax credits authorized, order in which applied — amount allowed annually, exceeded when — upper limit set — carry-over permitted, enforceability — credit limit for amount contributed, carry-over, total amount of credit allowed 32.117Homelessness assistance projects — business firms proposing to provide, approval required — location of project requirements — tax credit, amount 32.120Director's decisions to be in writing — director to determine amount of credit 32.125Rules and regulations, promulgation, procedures 32.200Multistate tax compact 32.205Article VIII adopted in this state 32.210Compact to apply to all state and local taxes 32.220Governor to appoint member to commission 32.230Alternate may represent member on commission — how selected 32.240Governor to appoint three representatives of subdivisions — to consult with commission member 32.300Internet motor vehicle license renewal system for certain counties — remote driver's license renewal system, requirements — highway sign recognition test and vision test not required, when 32.310Political subdivision sales and use tax information, mapping feature on website — requirements — change of boundaries, notice required 32.315Sales and use tax levies, department to issue annual report — contents 32.375Dispute over collection or remittance of sales or use tax — abatement allowed, when — administrative review 32.378Compromise of taxes, interest, penalties, or additions to the tax, when — taxpayer agreements and duties — statute of limitations if compromise agreed upon — director's duties — rulemaking authority 32.381Detrimental reliance by taxpayer, effect of 32.383Tax amnesty period established, when — procedure — ineligibility for future tax amnesty, time period — expiration date 32.385Offset of indebtedness agreements with the federal government — definitions — director's powers — certification, contents — federal official's powers — refunds — reciprocal agreements 32.400Department may use electronic means to notify persons regarding licensing and tax collection, requirements