Missouri Code — 32
Browse 53 sections in division 32 of the Missouri code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 32.010. Director appointed, how.
- § 32.028. Department created — powers, duties.
- § 32.029. Paperless documents and forms act — department to make documents and forms available electronically — limitations.
- § 32.030. Oath of office and bond of director.
- § 32.040. Headquarters in Jefferson City — branch offices.
- § 32.042. Director of revenue may be served, how — proof of service.
- § 32.050. Powers and duties of director.
- § 32.052. 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.
- § 32.053. Policy change by department effecting particular class of person to be applied prospectively.
- § 32.055. Sale of motor vehicle registration lists and personal information prohibited, may be disclosed to whom.
- § 32.056. 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.
- § 32.057. Confidentiality of tax returns and department records — exceptions — penalty for violation.
- § 32.058. First class mail permitted to send documents, when — electronic delivery of documents permitted, when — burden of proof — definitions.
- § 32.059. Contracts prohibiting agents from employing lobbyists not binding and prohibited.
- § 32.060. Annual report, contents.
- § 32.063. Credit cards may be accepted by department for payment of taxes and fees — director may establish fee for use.
- § 32.065. Interest rates for certain taxes, director to set, when, how — failure of director to set rates, rates to be used.
- § 32.067. Department of revenue information fund created — purpose — deposit.
- § 32.068. Annual rate of interest to be calculated, director of revenue to apply rate, when.
- § 545.680. (Repealed L. 1959 S.B. 245 § 2)
- § 32.075. Audit of tax records by political subdivisions — costs — joint audits, when — taxpayer's audit limitation.
- § 32.080. 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.
- § 32.085. Local sales taxes, collection of — definitions.
- § 32.087. 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.
- § 32.088. Task force on local taxation of certain motorized vehicles established, members, goals, duties, report, expiration date.
- § 32.090. Department to keep copies of records — records to be made available to public, when — disclosure of personal information, when.
- § 32.091. 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.
- § 32.095. Motor vehicle dealer to act as agent of department, purpose — rulemaking authority.
- § 32.096. Electronic release of liens filed electronically — rulemaking authority.
- § 32.100. Short title.
- § 32.105. Definitions.
- § 32.110. Firms providing neighborhood assistance to receive tax credits.
- § 32.111. 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.
- § 32.112. 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.
- § 32.115. 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.
- § 32.117. Homelessness assistance projects — business firms proposing to provide, approval required — location of project requirements — tax credit, amount.
- § 32.120. Director's decisions to be in writing — director to determine amount of credit.
- § 32.125. Rules and regulations, promulgation, procedures.
- § 32.200. Multistate tax compact.
- § 32.205. Article VIII adopted in this state.
- § 32.210. Compact to apply to all state and local taxes.
- § 32.220. Governor to appoint member to commission.
- § 32.230. Alternate may represent member on commission — how selected.
- § 32.240. Governor to appoint three representatives of subdivisions — to consult with commission member.
- § 32.300. 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.
- § 32.310. Political subdivision sales and use tax information, mapping feature on website — requirements — change of boundaries, notice required.
- § 32.315. Sales and use tax levies, department to issue annual report — contents.
- § 32.375. Dispute over collection or remittance of sales or use tax — abatement allowed, when — administrative review.
- § 32.378. 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.
- § 32.381. Detrimental reliance by taxpayer, effect of.
- § 32.383. Tax amnesty period established, when — procedure — ineligibility for future tax amnesty, time period — expiration date.
- § 32.385. Offset of indebtedness agreements with the federal government — definitions — director's powers — certification, contents — federal official's powers — refunds — reciprocal agreements.
- § 32.400. Department may use electronic means to notify persons regarding licensing and tax collection, requirements.