Missouri Code of State Regulations: Title 12

Link to law: http://www.sos.mo.gov/adrules/csr/previous/12csrpe.asp
Published: 2015

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now
Code of State Regulations
Title 12 - Department of RevenueArchived Editions
Division 10 | Division 20 | Division 30 | Division 40 | Division 50 | Division 60
If there is a URL contained in the text of the rule, please contact the applicable agency for the previous version of the incorporated material that was in effect during that time period.
If you need access to chapters that were replaced prior to May 31, 1999, you can request a copy by calling or writing:


Office of Secretary of StateAdministrative Rules DivisionPO Box 1767Jefferson City, MO 65102

(573) 751-4015 (Voice)(573) 751-3032 (Fax)(800) 735-2966 (TDD)

rules@sos.mo.gov


Go To Current Title 12
 
Division 10 - Director of Revenue
chapter 1 - organization of department of revenue
chapter 2 - income tax


February 28, 2014





November 30, 2010





May 31, 2010





November 30, 2008





April 30, 2006





April 30, 2004





May 31, 2003





September 30, 2002





June 30, 2002





May 31, 2000





February 29, 2000





June 30, 1999



chapter 3 - state sales tax


December 31, 2011





June 30, 2011





February 28, 2011





January 29, 2011





December 31, 2010





August 31, 2010





December 31, 2009





January 30, 2008





April 30, 2006





November 30, 2003





April 30, 2003





March 31, 2003





September 30, 2002





September 30, 2001





August 31, 2001





April 30, 2001





March 31, 2001





February 28, 2001





January 29, 2001





October 31, 2000





September 30, 2000





August 31, 2000





December 31, 1999



chapter 4 - state use tax


December 31, 2011





September 30, 2004





August 31, 2001





April 30, 2001





March 31, 2001





February 28, 2001





January 29, 2001





October 31, 2000





September 30, 2000





December 31, 1999



chapter 5 - city sales tax, transportation sales tax


February 28, 2006





January 29, 2006





May 31, 2005





August 31, 2001





March 31, 2001





September 30, 2000





April 30, 2000



chapter 6 - motor vehicle fuel tax
chapter 7 - special motor fuel use tax
chapter 8 - inheritance and estate tax
chapter 9 - corporation franchise tax
chapter 10 - financial institutions
chapter 11 - county sales tax
chapter 12 - bingo tax
chapter 16 - cigarette tax
chapter 22 - senior citizens tax relief
chapter 23 - motor vehicle


January 29, 2014





June 30, 2012





January 30, 2012





June 30, 2011





March 31, 2009





May 31, 2008





January 30, 2008





October 31, 2007





March 31, 2007





January 29, 2007





May 31, 2006





April 30, 2006





November 30, 2005





June 30, 2005





February 28, 2005





April 30, 2004





March 31, 2004





January 30, 2004





November 30, 2003





October 31, 2003





September 30, 2003





January 29, 2003





February 28, 2002





November 30, 2001





November 30, 2000





June 30, 2000





April 30, 2000





January 30, 2000





November 30, 1999





August 31, 1999





July 31, 1999





May 31, 1999



chapter 24 - driver license bureau rules


July 15, 2015





February 28, 2013





January 29, 2011





November 30, 2010





January 30, 2008





May 31, 2006





April 30, 2006





February 28, 2006





January 29, 2006





December 31, 2005





November 30, 2005





September 30, 2005





February 28, 2005





November 30, 2004





March 31, 2004





January 30, 2004





November 30, 2003





August 31, 2003





April 30, 2003





January 29, 2003





December 31, 2002





November 30, 2002





August 31, 2002





April 30, 2002





March 31, 2002





February 28, 2002





January 29, 2002





November 30, 2001





March 31, 2001





November 30, 2000





October 31, 2000





September 30, 2000





August 31, 2000





April 30, 2000





January 30, 2000





August 31, 1999





June 30, 1999





May 31, 1999



chapter 25 - motor vehicle financial responsibility


June 30, 2005





December 31, 2004





June 30, 2004





June 30, 2001





January 29, 2001





October 31, 2000





June 30, 2000



chapter 26 - dealer licensure


June 30, 2012





January 29, 2011





November 30, 2008





October 31, 2008





May 31, 2008





January 30, 2008





February 28, 2005





January 30, 2004





November 30, 2003





October 31, 2003





May 31, 2003





February 28, 2003





January 29, 2003



chapter 39 - collections for state hospitals and institutions
chapter 40 - motorcycle helmet standards
chapter 41 - general tax provisions


March 31, 2015





March 31, 2014





June 30, 2013





March 31, 2013





March 31, 2012





March 31, 2011





March 31, 2010





April 30, 2009





March 31, 2008





April 30, 2007





April 30, 2006





May 31, 2005





April 30, 2004





March 31, 2003





June 30, 2002





March 31, 2002





May 31, 2001





April 30, 2000





May 31, 1999



chapter 42 - general department policies
chapter 43 - investment of nonstate fund
chapter 44 - miscellaneous fees and taxes
chapter 101 - sales/use tax–nature of tax
chapter 102 - sales/use tax–taxpayers rights
chapter 103 - sales/use tax–imposition of tax


September 30, 2010





March 31, 2009





January 30, 2008





October 31, 2006





April 30, 2006





February 28, 2006





January 29, 2006





February 28, 2005





September 30, 2002





June 30, 2001





April 30, 2001





February 28, 2001





January 29, 2001





December 31, 2000





November 30, 2000





June 30, 2000





May 31, 2000



chapter 104 - sales/use tax-registration
chapter 107 - sales/use tax-exemption certificates
chapter 108 - sales/use tax-taxable services
chapter 109 - sales/use tax–sale of property vs. sale of service
chapter 110 - sales/use tax–exemptions


April 30, 2010





March 31, 2008





February 29, 2008





January 30, 2008





June 30, 2005





March 31, 2003





November 30, 2002





January 29, 2002





July 31, 2001





February 28, 2001





December 31, 2000





November 30, 2000





June 30, 2000





May 31, 2000





March 31, 2000



chapter 111 - sales/use tax–machinery and equipment exemptions
chapter 112 - sales/use tax–contractors
chapter 113 - sales/use tax-use tax
chapter 114 - sales/use tax-constitutional issues
chapter 115 - sales/use tax–statute of limitations
chapter 400 - individual income tax
chapter 405 - homestead preservation credit
| back to top |
 
Division 20 - Highway Reciprocity Commission
chapter 1 - organization and description
chapter 2 - reciprocity in registration with other States-Registration of Trailers
chapter 3 - apportion registration
chapter 4 - multistate agreement
chapter 5 - investigation
chapter 6 - trip permits
chapter 7 - international fuel tax agreement
| back to top |
 
Division 30 - State Tax Commission
chapter 1 - general organization
chapter 2 - original assessment
chapter 3 - local assessment of property and appeals from local Boards of Equalization


June 30, 2013





January 29, 2013





June 30, 2011





May 31, 2010





October 31, 2009





April 30, 2009





May 31, 2008





September 30, 2006





July 31, 2006





April 30, 2005





October 31, 2002





May 31, 2001





January 29, 2001





December 31, 1999





September 30, 1999





July 31, 1999





May 31, 1999



chapter 4 - agricultural land productive values


May 31, 2014





May 31, 2012





May 31, 2008





July 31, 2006





May 31, 2004





June 30, 2000



| back to top |
 
Division 40 - State Lottery
chapter 10 - general considerations
chapter 15 - employees
chapter 20 - fiscal
chapter 30 - lottery venders
chapter 40 - retail sales licenses
chapter 50 - tickets and prizes
chapter 60 - payment of prizes
chapter 70 - suspension, revocation and denial of licenses
chapter 80 - general rules–instant game
chapter 85 - on-line game
chapter 90 - specific instant game rule
chapter 95 - pull tab game
| back to top |
 
Division 50 - Missouri Horse Racing Commission
chapter 1 - organizational structure, description, practices and Procedures
chapter 10 - definitions
chapter 11 - class a licenses-race track owners
chapter 12 - class b licenses
chapter 13 - class d licenses-fairground racing
chapter 15 - breeding fund
chapter 19 - bid procedures
chapter 20 - commission and commission officials
chapter 30 - association officials
chapter 40 - permit holders
chapter 50 - class c licenses
chapter 60 - patrons
chapter 70 - conduct of races
chapter 80 - pari-mutual wagering systems
chapter 90 - hearing rules
| back to top |
 
Division 60 - Motor Vehicle Commission
chapter 1 - general rules
chapter 2 - licensure procedures
chapter 3 - off-premise shows or tent sales
chapter 4 - license denial, disciplinary actions and appeal and Hearing Procedures
chapter 5 - advertising practices
| back to top |
 
Go To Current Title 12