Missouri § 32.050 - Powers and duties of director.

Full text of Missouri Revised Statutes of Missouri § 32.050 — Powers and duties of director., with citation guidance and answers to common questions.

§ 32.050. Powers and duties of director.

1.  The director of revenue shall:

(1)  Prepare estimates of the requirements for appropriation for the department of revenue and for each division thereof which is under his supervision;

(2)  Procure, either through the division of purchasing, or by other means authorized by law, supplies, material, equipment or contractual services for the department of revenue and for each division in the department;

(3)  Prescribe, as far as practicable, a central system for payroll in the department of revenue;

(4)  Prepare and submit to each regular session of the general assembly and to the governor a report of the activities of the department, including the activities of each division of the department;

(5)  Prescribe a seal for the department of revenue.

2.  With respect to all divisions in the department, the director shall:

(1)  Order and supervise the exchange among the several divisions of employees, quarters, facilities and equipment, and to this end the heads of the respective divisions subject to the approval of the director of revenue, shall cooperate with each other in the use of employees, quarters, facilities and equipment and with the director of revenue;

(2)  Coordinate, consolidate and arrange the functions, procedures and facilities of the several divisions as is necessary to bring about economy and efficiency in the operation of the department of revenue and each division of the department;

(3)  Decide questions of policy of the department of revenue and each of its divisions;

(4)  Decide any question arising in the interpretation or carrying out of chapters 32 and 136 between:

(a)  The director of revenue and any other officer or employee in the department of revenue;

(b)  The director of revenue and any officer or employee of any other state department;

(c)  Officers and employees of any of the state departments.  The decision of the director of revenue is final;

(5)  Administer the provisions of chapters 32 and 136 and in case of any conflict in powers and duties between the director of revenue and any other administrator, director, officer or employee in the department of revenue and its several divisions, the powers and duties of the director of revenue are paramount;

(6)  Approve all rules and regulations promulgated by all administrators, directors, officers or employees who have the authority under the provisions of chapters 32 and 136 to make rules and regulations;

(7)  Receive all appropriations to the department of revenue for the use of the department of revenue and its several divisions and is responsible for the disbursement and expenditure thereof.

3.  The director of revenue may:

(1)  Initiate, order and direct the arrangement and rearrangement of the employees, quarters, facilities and equipment in the department of revenue and each division of the department which is under his supervision;

(2)  Employ and remove assistants, clerks and other employees in the department of revenue and each of the divisions of the department which are under his supervision as the work of the department and its divisions require, and fix their compensation within the limits of the appropriation.

­­--------

(L. 1945 p. 1428 § 4, A.L. 1947 V. I p. 479, A.L. 1957 p. 495, A.L. 1958 2d Ex. Sess. p. 170, A.L. 1965 p. 126)

Source: official Missouri text · Last verified 2026-08-27

Frequently Asked Questions About Missouri § 32.050

What does Revised Statutes of Missouri § 32.050 cover?

Section 32.050 ("Powers and duties of director.") is part of the Revised Statutes of Missouri, the codified statutory law of Missouri. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Missouri § 32.050?

A common citation format is "Revised Statutes of Missouri § 32.050" (Missouri). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Missouri law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Missouri official source linked on this page or consult a licensed Missouri attorney.

How does Missouri § 32.050 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Missouri can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Missouri.