Chapter 32 State Department of Revenue
- 32.010. Director appointed, how.
- 32.028. Department created--powers, duties.
- 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.
- 32.051. (Repealed L. 2006 S.B. 678 § A)
- 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 t
- 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 or federal pretrial officers.
- 32.057. Confidentiality of tax returns and department records--exceptions--penalty for violation.
- 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.
- 32.069. Interest allowed and paid on refund or overpayment of interest paid in excess of annual interest rate.
- 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--
- 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 ve
- 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
- 32.095. Motor vehicle dealer to act as agent of department, purpose--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, proc
- 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
- 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,
- 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.
- 32.250. Multistate tax compact advisory committee--memberships--duties.
- 32.260. Advisory committee may employ counsel.
- 32.300. Department to implement Internet motor vehicle license renewal system for certain counties and filing and payment system for state taxes for all taxpayers, deadlines.
- 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 aut
- 32.379. (Repealed L. 2007 S.B. 613 Revision § A)
- 32.380. (Repealed L. 2007 S.B. 613 Revision § A)
- 32.381. Detrimental reliance by taxpayer, effect of.
- 32.382. (Repealed L. 2007 S.B. 613 Revision § A)
- 32.384. (Repealed L. 2007 S.B. 613 Revision § A)