reglab/housing_qa huggingface dataset:
MO Rev Stat § 32.085 (2021)
2021 Missouri Revised Statutes|Title IV - Executive Branch|Chapter 32 - Department of Revenue|Section 32.085 - Local sales taxes, collection of — definitions.

Effective - 28 Aug 2001   32.085. Local sales taxes, collection of — definitions. — The following words or phrases as used in this section and section 32.087 shall have the following meaning unless a different meaning clearly appears from the context:  (1) "Boat" shall only include motorboats and vessels as the terms "motorboat" and "vessel" are defined in section 306.010;  (2) "Farm machinery" means new or used farm tractors, cultivating and harvesting equipment which ordinarily is attached thereto, combines, cornpickers, cottonpickers, farm trailers, and such other new or used farm equipment or machinery which are used exclusively for agricultural purposes as the director of revenue may exempt by rule or regulation of the department of revenue;  (3) "Local sales tax" shall mean any tax levied, assessed, or payable under the local sales tax law;  (4) "Local sales tax law" shall refer specifically to sections 66.600 to 66.630, *67.391 to 67.395, *67.500 to 67.545, *67.547, *67.548, *67.550 to 67.570, *67.581, *67.582, *67.583, *67.590 to 67.594, *67.700 to 67.727, *67.729, *67.730 to 67.739, *67.782, *67.1712 to 67.1715, *92.400 to 92.421, *94.500 to 94.550, *94.577, *94.600 to 94.655, and *94.700 to 94.755, and any provision of law hereafter enacted authorizing the imposition of a sales tax by a political subdivision of this state; provided that such sales tax applies to all transactions which are subject to the taxes imposed under the provisions of sections 144.010 to 144.525;  (5) "Taxing entity" shall refer specifically to any political subdivision of this state which is authorized by the local sales tax law to impose one or more local sales taxes. ­­-------- (L. 1991 H.B. 29 § 1, A.L. 2001 S.B. 203)  *Word "section" or "sections" appear in original rolls.
MO Rev Stat § 32.090 (2021)
2021 Missouri Revised Statutes|Title IV - Executive Branch|Chapter 32 - Department of Revenue|Section 32.090 - Department to keep copies of records — records to be made available to public, when — disclosure of personal information, when.

Effective - 28 Aug 2000   32.090. Department to keep copies of records — records to be made available to public, when — disclosure of personal information, when. — 1. The department of revenue shall keep a record of each application or other document filed with it and each certificate or other official document issued by it.  2. Except as otherwise provided by law, all records of the department of revenue are public records and shall be made available to the public according to procedures established by the department.  3. Personal information obtained by the department shall not be disclosed to any person requesting such personal information except as provided in section 32.091. ­­-------- (L. 1997 S.B. 19 § 1, A.L. 2000 H.B. 1797)
MO Rev Stat § 32.095 (2021)
2021 Missouri Revised Statutes|Title IV - Executive Branch|Chapter 32 - Department of Revenue|Section 32.095 - Motor vehicle dealer to act as agent of department, purpose — rulemaking authority.

Effective - 28 Aug 2009   32.095. Motor vehicle dealer to act as agent of department, purpose — rulemaking authority. — 1. Beginning January 1, 2012, the director of the department of revenue may select or appoint any motor vehicle dealer, as such term is defined in chapter 301, to act as an agent of the department of revenue for the purpose of titling and registering motor vehicles under chapter 301. Such motor vehicle dealers shall only act as an agent under this section for an initial sale or lease of a motor vehicle, but shall not act as an agent under this section for any subsequent registration under chapter 301 or 306.  2. The director of revenue may promulgate rules to administer the provisions of this section. Any rule or portion of a rule, as that term is defined in section 536.010, that is created under the authority delegated in this section shall become effective only if it complies with and is subject to all of the provisions of chapter 536 and, if applicable, section 536.028. This section and chapter 536 are nonseverable and if any of the powers vested with the general assembly pursuant to chapter 536 to review, to delay the effective date, or to disapprove and annul a rule are subsequently held unconstitutional, then the grant of rulemaking authority and any rule proposed or adopted after August 28, 2009, shall be invalid and void. ­­-------- (L. 2009 H.B. 683)
MO Rev Stat § 32.096 (2021)
2021 Missouri Revised Statutes|Title IV - Executive Branch|Chapter 32 - Department of Revenue|Section 32.096 - Electronic release of liens filed electronically — rulemaking authority.

Effective - 28 Aug 2015   32.096. Electronic release of liens filed electronically — rulemaking authority. — 1. The director of revenue may adopt rules and regulations that authorize a lienholder to electronically release a lien on property titled with the department of revenue. Only liens filed electronically with the department may be released electronically. Once the lien has been released, the department shall electronically confirm receipt of such release.  2. Any rule or portion of a rule, as that term is defined in section 536.010, that is created under the authority delegated in this section shall become effective only if it complies with and is subject to all of the provisions of chapter 536 and, if applicable, section 536.028. This section and chapter 536 are nonseverable and if any of the powers vested with the general assembly pursuant to chapter 536 to review, to delay the effective date, or to disapprove and annul a rule are subsequently held unconstitutional, then the grant of rulemaking authority and any rule proposed or adopted after August 28, 2015, shall be invalid and void. ­­-------- (L. 2015 H.B. 524)
MO Rev Stat § 32.100 (2021)
2021 Missouri Revised Statutes|Title IV - Executive Branch|Chapter 32 - Department of Revenue|Section 32.100 - Short title.

Effective - 01 Jan 1978   32.100. Short title. — Sections 32.100 to 32.125 shall be known and may be cited as the "Neighborhood Assistance Act". ­­-------- (L. 1977 S.B. 375 § 1)  Effective 1-01-78
MO Rev Stat § 32.110 (2021)
2021 Missouri Revised Statutes|Title IV - Executive Branch|Chapter 32 - Department of Revenue|Section 32.110 - Firms providing neighborhood assistance to receive tax credits.

Effective - 28 Aug 2004   32.110. Firms providing neighborhood assistance to receive tax credits. — Any business firm which engages in the activities of providing physical revitalization, economic development, job training or education for individuals, community services, or crime prevention in the state of Missouri shall receive a tax credit as provided in section 32.115 if the director of the department of economic development annually approves the proposal of the business firm; except that, no proposal shall be approved which does not have the endorsement of the agency of local government within the area in which the business firm is engaging in such activities which has adopted an overall community or neighborhood development plan that the proposal is consistent with such plan. The proposal shall set forth the program to be conducted, the neighborhood area to be served, why the program is needed, the estimated amount to be contributed to the program and the plans for implementing the program. If, in the opinion of the director of the department of economic development, a business firm's contribution can more consistently with the purposes of sections 32.100 to 32.125 be made through contributions to a neighborhood organization as defined in subdivision (13) of section 32.105, tax credits may be allowed as provided in section 32.115. The director of the department of economic development is hereby authorized to promulgate rules and regulations for establishing criteria for evaluating such proposals by business firms for approval or disapproval and for establishing priorities for approval or disapproval of such proposals by business firms with the assistance and approval of the director of the department of revenue. The total amount of tax credit granted for programs approved pursuant to sections 32.100 to 32.125 shall not exceed fourteen million dollars in fiscal year 1999 and twenty-six million dollars in fiscal year 2000, and any subsequent fiscal year, except as otherwise provided for proposals approved pursuant to section 32.111, 32.112 or 32.117. All tax credits authorized pursuant to the provisions of sections 32.100 to 32.125 may be used as a state match to secure additional federal funding. ­­-------- (L. 1977 S.B. 375 § 3, A.L. 1980 H.B. 1349 & 1577, A.L. 1989 H.B. 378, A.L. 1990 H.B. 960, A.L. 1998 S.B. 827, A.L. 1999 S.B. 20, A.L. 2000 S.B. 894, A.L. 2004 S.B. 1155)  CROSS REFERENCE:  Tax Credit Accountability Act of 2004, additional requirements, 135.800 to 135.830
MO Rev Stat § 32.112 (2021)
2021 Missouri Revised Statutes|Title IV - Executive Branch|Chapter 32 - Department of Revenue|Section 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.

Effective - 01 Jan 2000   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. — Any business firm which makes a contribution to a neighborhood organization, a significant part of whose activities consist of affordable housing assistance activities or market rate housing in distressed communities as defined in section 135.530 in the state of Missouri, shall receive a tax credit as provided in section 32.115 if the commission approves a proposal submitted by one or more business firms for the general operating assistance of such neighborhood organization. The proposal shall set forth the activities of the neighborhood organization, including the affordable housing assistance activities or market rate housing in distressed communities, the neighborhood area to be served, why the activities are needed, the estimated amount to be contributed to the neighborhood organization, and a list of the business firms proposing to make the contributions. The commission is hereby authorized to promulgate rules and regulations pursuant to section 536.024 for establishing criteria for evaluating such proposals by business firms for approval or disapproval, and for the certification of eligibility for tax credits authorized pursuant to this section. The decision of the commission to approve or disapprove a proposal pursuant to this section shall be in writing and, if approved, the maximum credit allowable to the business firm shall be stated. A copy of the decision of the commission shall be transmitted to the director of revenue and to the governor. A copy of the certification approved by the commission and a statement of the total amount of credits approved, the amount of credits previously taken by the taxpayer and the amount being claimed for the current tax year shall be filed in a manner and form designated by the director of revenue for any tax year in which a tax credit is being claimed. ­­-------- (L. 1996 H.B. 1237, A.L. 1999 S.B. 20)  Effective 1-01-00  CROSS REFERENCE:  Tax Credit Accountability Act of 2004, additional requirements, 135.800 to 135.830
MO Rev Stat § 32.120 (2021)
2021 Missouri Revised Statutes|Title IV - Executive Branch|Chapter 32 - Department of Revenue|Section 32.120 - Director's decisions to be in writing — director to determine amount of credit.

Effective - 28 Aug 1989   32.120. Director's decisions to be in writing — director to determine amount of credit. — The decision of the director of the department of economic development to approve or disapprove a proposal pursuant to section 32.110 shall be in writing, and if he approves the proposal, he shall state the maximum credit allowable to the business firm. A copy of the decision of the director of the department of economic development shall be transmitted to the director of revenue and to the governor. ­­-------- (L. 1977 S.B. 375 § 5, A.L. 1980 H.B. 1349 & 1577, A.L. 1989 H.B. 378)
MO Rev Stat § 32.125 (2021)
2021 Missouri Revised Statutes|Title IV - Executive Branch|Chapter 32 - Department of Revenue|Section 32.125 - Rules and regulations, promulgation, procedures.

Effective - 28 Aug 1995   32.125. Rules and regulations, promulgation, procedures. — No rule or portion of a rule promulgated under the authority of this chapter shall become effective unless it has been promulgated pursuant to the provisions of section 536.024. ­­-------- (L. 1977 S.B. 375 § 6, A.L. 1981 S.B. 200, A.L. 1990 H.B. 960, A.L. 1993 S.B. 52, A.L. 1995 S.B. 3 and A.L. 1995 S.B. 374, A.L. 2011 H.B. 315)
MO Rev Stat § 32.205 (2021)
2021 Missouri Revised Statutes|Title IV - Executive Branch|Chapter 32 - Department of Revenue|Section 32.205 - Article VIII adopted in this state.

Effective - 28 Aug 1974   32.205. Article VIII adopted in this state. — Article VIII of the multistate tax compact shall be in force in and with respect to the state of Missouri. ­­-------- (L. 1974 H.B. 1290 §1)
MO Rev Stat § 32.210 (2021)
2021 Missouri Revised Statutes|Title IV - Executive Branch|Chapter 32 - Department of Revenue|Section 32.210 - Compact to apply to all state and local taxes.

Effective - 28 Aug 1974   32.210. Compact to apply to all state and local taxes. — The provisions of the compact shall apply to any tax levied by the state of Missouri or its political subdivisions. ­­-------- (L. 1967 p. 102 § 2, A.L. 1974 H.B. 1291)
MO Rev Stat § 32.220 (2021)
2021 Missouri Revised Statutes|Title IV - Executive Branch|Chapter 32 - Department of Revenue|Section 32.220 - Governor to appoint member to commission.

Effective - 28 Aug 1967   32.220. Governor to appoint member to commission. — The governor, with the advice and consent of the senate, shall appoint the member of the multistate tax commission to represent this state, from among the persons made eligible by article VI 1(a) of the compact. ­­-------- (L. 1967 p. 102 § 3)
MO Rev Stat § 32.230 (2021)
2021 Missouri Revised Statutes|Title IV - Executive Branch|Chapter 32 - Department of Revenue|Section 32.230 - Alternate may represent member on commission — how selected.

Effective - 28 Aug 1967   32.230. Alternate may represent member on commission — how selected. — The member representing this state on the multistate tax commission may be represented thereon by an alternate designated by him. Any such alternate shall be a principal deputy or assistant of the member of the commission in the agency which the member heads. ­­-------- (L. 1967 p. 102 § 4)
MO Rev Stat § 32.240 (2021)
2021 Missouri Revised Statutes|Title IV - Executive Branch|Chapter 32 - Department of Revenue|Section 32.240 - Governor to appoint three representatives of subdivisions — to consult with commission member.

Effective - 28 Aug 1967   32.240. Governor to appoint three representatives of subdivisions — to consult with commission member. — The governor, after consultation with representatives of local governments, shall, with the advice and consent of the senate, appoint three persons who are representative of subdivisions affected or likely to be affected by the multistate tax compact. The member of the commission representing this state, and any alternate designated by him, shall consult regularly with these appointees, in accordance with article VI 1 (b) of the compact. ­­-------- (L. 1967 p. 102 § 6)
MO Rev Stat § 32.315 (2021)
2021 Missouri Revised Statutes|Title IV - Executive Branch|Chapter 32 - Department of Revenue|Section 32.315 - Sales and use tax levies, department to issue annual report — contents.

Effective - 28 Aug 2018   32.315. Sales and use tax levies, department to issue annual report — contents. — 1. The department of revenue shall issue an annual report on or before January 1, 2019, and every January first thereafter, listing all sales and use * levies that are:  (1) Authorized pursuant to state law;  (2) Collected by the department of revenue; and  (3) Approved by voters at an election.  2. The report required under subsection 1 of this section shall indicate the provision of law authorizing such tax levy. ­­-------- (L. 2018 H.B. 1446 merged with S.B. 773)  Revisor's Note: This section was amended by both H.B. 1446 and S.B. 773, 2018. In 2021, H.B. 1446 was declared unconstitutional in City of De Soto v. Parson, 2021 WL 3117987 (Mo.banc). The amendments to this section in H.B. 1446 contained a one-word difference. As a result, the one word from H.B. 1446 has been removed and the amendments to this section in S.B. 773, 2018, remain in effect. *Word "tax" appears here in original rolls of H.B. 1446, 2018. H.B. 1446 was declared unconstitutional in City of De Soto v. Parson, 2021 WL 3117987 (Mo.banc).
MO Rev Stat § 32.381 (2021)
2021 Missouri Revised Statutes|Title IV - Executive Branch|Chapter 32 - Department of Revenue|Section 32.381 - Detrimental reliance by taxpayer, effect of.

Effective - 01 Jul 2002   32.381. Detrimental reliance by taxpayer, effect of. — In the event the department of revenue enters into an agreement with a taxpayer and said agreement exceeds the department's statutory authority and the taxpayer has relied to his detriment, the department shall be permitted to honor said contract. This section shall only apply to cases where the department has collected sales tax that was not owed by the taxpayer. ­­-------- (L. 2002 H.B. 1150, et al.)  Effective 7-01-02
MO Rev Stat § 32.400 (2021)
2021 Missouri Revised Statutes|Title IV - Executive Branch|Chapter 32 - Department of Revenue|Section 32.400 - Department may use electronic means to notify persons regarding licensing and tax collection, requirements.

Effective - 28 Aug 2014   32.400. Department may use electronic means to notify persons regarding licensing and tax collection, requirements. — 1. For the purposes of this section, "electronic means" shall mean, but is not limited to, electronic mail or a secure site maintained by the state of Missouri for such purpose.  2. Notwithstanding any other provision of law, the director of the department of revenue may notify persons and their authorized representative using electronic means to fulfill the duties and functions of the department of revenue relating to the administration of motor vehicle licensing, driver licensing, and collection of all taxes and fees payable to the state as provided by law. Any statutory requirements for the department of revenue to provide notification to any person are satisfied by electronic means when the person has agreed to such notification and the electronic notification is sent by the electronic means specified by the person.  3. The requirement of certified mailing as used in those sections relating to the administration of motor vehicle licensing, driver licensing, and collection of all taxes and fees payable to the state as provided by law is satisfied by use of electronic means if the taxpayer or license holder has agreed to such notification and the electronic notification is sent by the electronic means specified by the person.  4. The director of the department of revenue may promulgate rules and regulations to administer the provisions of this section. Any rule or portion of a rule, as that term is defined in section 536.010, that is created under the authority delegated in this section shall become effective only if it complies with and is subject to all of the provisions of chapter 536 and, if applicable, section 536.028. This section and chapter 536 are nonseverable and if any of the powers vested with the general assembly pursuant to chapter 536 to review, to delay the effective date, or to disapprove and annul a rule are subsequently held unconstitutional, then the grant of rulemaking authority and any rule proposed or adopted after August 28, 2014, shall be invalid and void. ­­-------- (L. 2014 H.B. 1081)
MO Rev Stat § 33.030 (2021)
2021 Missouri Revised Statutes|Title IV - Executive Branch|Chapter 33 - State Financial Administration|Section 33.030 - Powers and duties.

Effective - 28 Aug 1959   33.030. Powers and duties. — The division of the budget shall:  (1) Assist the director of revenue in preparing estimates and information concerning receipts and expenditures of all state agencies as required by the governor and general assembly.  (2) Certify approval of the incurring of every obligation for the payment of money and that the expenditure is within the purpose of the appropriation and that there is in the appropriation an unencumbered balance sufficient to pay it. As a prerequisite to certification, the commissioner of administration shall ascertain that the obligation to be incurred is within the work program and budget allotment.  (3) Preapprove all claims and accounts and certify them to the state treasurer for payment. As a prerequisite to his preapproval of claims and accounts, the commissioner of administration shall ascertain that the claims and accounts are regular and correct.  (4) Prepare and report to the governor or to the general assembly or either house thereof when requested any financial data or statistics which he or it requires, such as monthly or quarterly estimates of the state's income and cost figures on the current operations of departments, institutions or agencies. ­­-------- (L. 1945 p. 1428 § 36, A.L. 1959 S.B. 5)  CROSS REFERENCES:  Blind pensions, duty of commissioner of administration, 209.090  Commissioner of administration to head division of budget, be successor to comptroller, 37.010
MO Rev Stat § 33.035 (2021)
2021 Missouri Revised Statutes|Title IV - Executive Branch|Chapter 33 - State Financial Administration|Section 33.035 - Readvancement of federal funds, preapproval not required.

Effective - 28 Aug 1967   33.035. Readvancement of federal funds, preapproval not required. — When the governor and the President of the United States declare a disaster has occurred in the state and federal funds are provided under Public Law 81-875 or any other law, the federal funds advanced for a portion of the amount of the approved application may be readvanced to the applicant in accordance with the terms of the offer. The division of the budget is not required to preapprove the claims and accounts as a prerequisite to readvancing the federal funds as required by subdivision (3) of section 33.030. The commissioner of administration shall ascertain that the claims and accounts are regular and correct prior to the payment of the final portion of the approved amount of the claim. ­­-------- (L. 1967 p. 113 § 1)