MO Rev Stat § 32.050 (2021)
2021 Missouri Revised Statutes|Title IV - Executive Branch|Chapter 32 - Department of Revenue|Section 32.050 - Powers and duties of director.

Effective - 28 Aug 1965   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)  CROSS REFERENCES:  Delinquencies, contracts to collect with attorneys and collection agencies, 140.850  Fund commissioners, member of board, 33.300  Gifts to public school fund, 166.071 to 166.121  Gross receipt taxes, city of St. Louis, powers and duties, 92.073  Seminary fund, duty to collect amounts due, 172.661