32.028. Department created--powers, duties.
Department created--powers, duties.
32.028. 1. There is hereby created a department of revenuein charge of a director appointed by the governor, by and withthe advice and consent of the senate. The department shallcollect all taxes and fees payable to the state as provided bylaw.
2. The powers, duties and functions of the department ofrevenue, chapter 32, RSMo and others, are transferred by type Itransfer to the department of revenue. All powers, duties andfunction of the collector of revenue are transferred to thedirector of the department by type I transfer and the position ofcollector of revenue is abolished.
3. The powers, duties and functions of the state taxcommission, chapter 138, RSMo and others, are transferred by typeIII transfer to the department of revenue.
4. All of the powers, duties and functions of the state taxcommission relating to administration of the corporationfranchise tax chapter 152, RSMo and others, are transferred bytype I transfer to the department of revenue; provided, however,that the provision of section 138.430, RSMo relating to appealsfrom decisions of the director of revenue shall apply to thesetaxes.
5. All the powers, duties and functions of the highwayreciprocity commission, chapter 301, RSMo, are transferred bytype II transfer to the department of revenue.
(L. 1973 1st Ex. Sess. S.B. 1 § 12)Effective 5-2-74
*Transferred 1986; formerly section 12 Reorganization Act 1974
CROSS REFERENCE:
Highway reciprocity commission abolished, duties and functions transferred to highways and transportation commission, RSMo 226.008