PocketLaw | Missouri Revised Statutes | Department of Revenue

Department of Revenue

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Director appointed, how.

Department created — powers, duties.

Paperless documents and forms act — department to make documents and forms available electronically — limitations.

Oath of office and bond of director.

Headquarters in Jefferson City — branch offices.

Director of revenue may be served, how — proof of service.

Powers and duties of director.

Employers 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.

Policy change by department effecting particular class of person to be applied prospectively.

Sale of motor vehicle registration lists and personal information prohibited, may be disclosed to whom.

Confidentiality 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.

Confidentiality of tax returns and department records — exceptions — penalty for violation.

Contracts prohibiting agents from employing lobbyists not binding and prohibited.

Annual report, contents.

Credit cards may be accepted by department for payment of taxes and fees — director may establish fee for use.

Interest rates for certain taxes, director to set, when, how — failure of director to set rates, rates to be used.

Department of revenue information fund created — purpose — deposit.

Annual rate of interest to be calculated, director of revenue to apply rate, when.

Interest allowed and paid on refund or overpayment of interest paid in excess of annual interest rate.

Audit of tax records by political subdivisions — costs — joint audits, when — taxpayer's audit limitation.

Reproduction 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.

Local sales taxes, collection of — definitions.

Local 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.

Task force on local taxation of certain motorized vehicles established, members, goals, duties, report, expiration date.

Department to keep copies of records — records to be made available to public, when — disclosure of personal information, when.

Definitions — 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.

Motor vehicle dealer to act as agent of department, purpose — rulemaking authority.

Electronic release of liens filed electronically — rulemaking authority.

Short title.

Definitions.

Firms providing neighborhood assistance to receive tax credits.

Affordable 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.

Tax 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.

Tax 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.

Homelessness assistance projects — business firms proposing to provide, approval required — location of project requirements — tax credit, amount.

Director's decisions to be in writing — director to determine amount of credit.

Rules and regulations, promulgation, procedures.

Multistate tax compact.

Article VIII adopted in this state.

Compact to apply to all state and local taxes.

Governor to appoint member to commission.

Alternate may represent member on commission — how selected.

Governor to appoint three representatives of subdivisions — to consult with commission member.

Internet 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.

Political subdivision sales and use tax information, mapping feature on website — requirements — change of boundaries, notice required.

Sales and use tax levies, department to issue annual report — contents.

Dispute over collection or remittance of sales or use tax — abatement allowed, when — administrative review.

Compromise 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.

Detrimental reliance by taxpayer, effect of.

Tax amnesty period established, when — procedure — ineligibility for future tax amnesty, time period — expiration date.

Offset of indebtedness agreements with the federal government — definitions — director's powers — certification, contents — federal official's powers — refunds — reciprocal agreements.

Department may use electronic means to notify persons regarding licensing and tax collection, requirements.