reglab/housing_qa huggingface dataset:
MO Rev Stat § 32.028 (2021)
2021 Missouri Revised Statutes|Title IV - Executive Branch|Chapter 32 - Department of Revenue|Section 32.028 - Department created — powers, duties.

Effective - 02 May 1974   32.028. Department created — powers, duties. — 1. There is hereby created a department of revenue in charge of a director appointed by the governor, by and with the advice and consent of the senate. The department shall collect all taxes and fees payable to the state as provided by law.  2. The powers, duties and functions of the department of revenue, chapter 32 and others, are transferred by type I transfer to the department of revenue. All powers, duties and function of the collector of revenue are transferred to the director of the department by type I transfer and the position of collector of revenue is abolished.  3. The powers, duties and functions of the state tax commission, chapter 138 and others, are transferred by type III transfer to the department of revenue.  4. All of the powers, duties and functions of the state tax commission relating to administration of the corporation franchise tax, chapter 152, and others, are transferred by type I transfer to the department of revenue; provided, however, that the provision of section 138.430 relating to appeals from decisions of the director of revenue shall apply to these taxes.  5. All the powers, duties and functions of the highway reciprocity commission, chapter 301, are transferred by type II transfer to the department of revenue. ­­-------- (L. 1973 1st Ex. Sess. S.B. 1 § 12)  Effective 5-02-74  CROSS REFERENCE:  Highway reciprocity commission abolished, duties and functions transferred to highways and transportation commission, 226.008
MO Rev Stat § 32.029 (2021)
2021 Missouri Revised Statutes|Title IV - Executive Branch|Chapter 32 - Department of Revenue|Section 32.029 - Paperless documents and forms act — department to make documents and forms available electronically — limitations.

Effective - 28 Aug 2014   32.029. Paperless documents and forms act — department to make documents and forms available electronically — limitations. — 1. This act shall be known and may be cited as the "Paperless Documents and Forms Act".  2. Beginning no later than January 1, 2015, the department of revenue shall, by January 1, 2021, develop and implement a method by which all documents and forms provided to the public by the department, as well as any records, reports, returns, or other documents required by the department relating to taxes imposed under chapters 142, 143, 144, and 149, and fees imposed under sections 260.262 and 260.273, are available in an electronic format online and are capable of electronic submission to the department. This section shall not be construed to prohibit the submission of paper forms to the department or to require the department to allow electronic filing of a form that requires a notary or authorization by a third party in order to be effective, or when any other document associated with the form, either expressly or by implication, requires a third party to notarize, authorize, or issue the document. Notwithstanding any other provision of law to the contrary, no electronic form shall be invalid solely because a paper version of the form has been incorporated or otherwise referenced in a rule.  3. This section shall not authorize the creation of state-run electronic tax filing of individual income tax returns. ­­-------- (L. 2014 H.B. 1081)
MO Rev Stat § 32.030 (2021)
2021 Missouri Revised Statutes|Title IV - Executive Branch|Chapter 32 - Department of Revenue|Section 32.030 - Oath of office and bond of director.

Effective - 28 Aug 1945   32.030. Oath of office and bond of director. — Before taking office, the director of revenue shall take and subscribe an oath or affirmation to support the Constitution of the United States and of this state, and to demean himself faithfully in office. He shall also deposit with the secretary of state a bond, with sureties to be approved by the governor, in the amount of five hundred thousand dollars payable to the state of Missouri, conditioned on the faithful performance of the duties of his office and the satisfactory accounting of all moneys received by him. The premium of said bond shall be paid out of the appropriation for the department of revenue. ­­-------- (L. 1945 p. 1428 § 2)
MO Rev Stat § 32.040 (2021)
2021 Missouri Revised Statutes|Title IV - Executive Branch|Chapter 32 - Department of Revenue|Section 32.040 - Headquarters in Jefferson City — branch offices.

Effective - 28 Aug 1959   32.040. Headquarters in Jefferson City — branch offices. — The board of public buildings shall provide the director of revenue and the department of revenue with suitable quarters in the City of Jefferson. The director of revenue shall establish and maintain permanent branch offices in the cities of St. Louis and Kansas City, and may select additional places in the state for special full-time or temporary offices. ­­-------- (L. 1945 p. 1428 § 7, A.L. 1959 H.B. 115)
MO Rev Stat § 32.042 (2021)
2021 Missouri Revised Statutes|Title IV - Executive Branch|Chapter 32 - Department of Revenue|Section 32.042 - Director of revenue may be served, how — proof of service.

Effective - 28 Aug 1996   32.042. Director of revenue may be served, how — proof of service. — Service of a summons and petition upon the director of the department of revenue may be made in the manner provided by subsections 4 and 5 of section 506.150, provided that in lieu of the acknowledgment provided by said section, service may be made by certified mail, return receipt requested, and such receipt when returned indicating delivery of such mail shall serve as proof of service. ­­-------- (L. 1996 S.B. 869)
MO Rev Stat § 32.053 (2021)
2021 Missouri Revised Statutes|Title IV - Executive Branch|Chapter 32 - Department of Revenue|Section 32.053 - Policy change by department effecting particular class of person to be applied prospectively.

Effective - 28 Aug 1995   32.053. Policy change by department effecting particular class of person to be applied prospectively. — Any final decision of the department of revenue which is a result of a change in policy or interpretation by the department effecting a particular class of person subject to such decision shall only be applied prospectively. ­­-------- (L. 1995 S.B. 374 § 1 subsec. 2)
MO Rev Stat § 32.055 (2021)
2021 Missouri Revised Statutes|Title IV - Executive Branch|Chapter 32 - Department of Revenue|Section 32.055 - Sale of motor vehicle registration lists and personal information prohibited, may be disclosed to whom.

Effective - 28 Aug 2000   32.055. Sale of motor vehicle registration lists and personal information prohibited, may be disclosed to whom. — Subject to the provisions of sections 32.090 and 32.091, the director of revenue shall not sell lists of motor vehicle registrations or other personal information held by the department of revenue for the purposes of bulk distribution for surveys, marketing and solicitations. Individual motor vehicle registration records and other personal information held by the department of revenue may be disclosed to any person or organization organized under an act of the Congress of the United States in accordance with the fee limitations as provided in section 610.026. ­­-------- (L. 1969 H.B. 973 § 1, A.L. 1997 S.B. 19, A.L. 2000 H.B. 1797)
MO Rev Stat § 32.056 (2021)
2021 Missouri Revised Statutes|Title IV - Executive Branch|Chapter 32 - Department of Revenue|Section 32.056 - Confidentiality of motor vehicle or driver registration records of county, state or federal parole officers, federal pretrial officers, or members of the state or federal judiciary.

Effective - 28 Aug 2013, 2 histories   32.056. Confidentiality of motor vehicle or driver registration records of county, state or federal parole officers, federal pretrial officers, or members of the state or federal judiciary. — Except for uses permitted under 18 U.S.C. Section 2721(b)(1), the department of revenue shall not release the home address of or any information that identifies any vehicle owned or leased by any person who is a county, state or federal parole officer, a federal pretrial officer, a peace officer pursuant to section 590.010, a person vested by Article V, Section 1 of the Missouri Constitution with the judicial power of the state, a member of the federal judiciary, or a member of such person's immediate family contained in the department's motor vehicle or driver registration records, based on a specific request for such information from any person. Any such person may notify the department of his or her status and the department shall protect the confidentiality of the home address and vehicle records on such a person and his or her immediate family as required by this section. This section shall not prohibit the department from releasing information on a motor registration list pursuant to section 32.055 or from releasing information on any officer who holds a class A, B or C commercial driver's license pursuant to the Motor Carrier Safety Improvement Act of 1999, as amended, 49 U.S.C. 31309. ­­-------- (L. 1996 H.B. 773 § 1, A.L. 2001 H.B. 80 merged with H.B. 144 & 46 merged with S.B. 4, A.L. 2012 S.B. 628 merged with S.B. 636, A.L. 2013 H.B. 374 & 434 merged with S.B. 100)
MO Rev Stat § 32.059 (2021)
2021 Missouri Revised Statutes|Title IV - Executive Branch|Chapter 32 - Department of Revenue|Section 32.059 - Contracts prohibiting agents from employing lobbyists not binding and prohibited.

Effective - 28 Aug 1997   32.059. Contracts prohibiting agents from employing lobbyists not binding and prohibited. — Any other provision of the law to the contrary notwithstanding, no contractual provision between the department of revenue and its agents which prohibits said agent from employing a lobbyist shall be binding on said agent, and no subsequent contract shall contain such a provision. ­­-------- (L. 1997 H.B. 459 § 1)
MO Rev Stat § 32.060 (2021)
2021 Missouri Revised Statutes|Title IV - Executive Branch|Chapter 32 - Department of Revenue|Section 32.060 - Annual report, contents.

Effective - 28 Aug 1961   32.060. Annual report, contents. — The director of the department of revenue shall prepare, in consultation with the commissioner of administration and state treasurer, a combined financial report for each fiscal year and submit such report to the governor and the members of the general assembly within sixty days after the close of the fiscal year. This report shall contain an interpretative summary of the financial status of the state, including a statement of the income into each fund, sources of income, unencumbered balances in each fund, programs for which expenditures were made, unencumbered balances by appropriations, and estimates of revenue for the coming fiscal year from the various sources. The report also shall show the state's indebtedness, its total unencumbered balance, portions of such balance as may be invested, and the depositaries in which state funds are located, together with the type of deposit, and such other information as may be included at the discretion of the director of revenue or the governor. ­­-------- (RSMo 1939 § 13022, A.L. 1945 p. 1428 § 6, A.L. 1959 S.B. 40, A.L. 1961 p. 411)  Prior revisions: 1929 § 11400; 1919 § 13297; 1909 § 11809
MO Rev Stat § 32.063 (2021)
2021 Missouri Revised Statutes|Title IV - Executive Branch|Chapter 32 - Department of Revenue|Section 32.063 - Credit cards may be accepted by department for payment of taxes and fees — director may establish fee for use.

Effective - 28 Aug 2009   32.063. Credit cards may be accepted by department for payment of taxes and fees — director may establish fee for use. — 1. The director of revenue and the director's employees or agents may accept credit cards in payment of taxes and fees. The type of credit cards accepted shall be at the discretion of the director.  2. In addition to other fees provided by law, the director of revenue and the director's employees or agents may set a fee to be added to each credit card transaction equal to the charge paid by the state or the taxpayer for the use of the credit card by the taxpayer. No other fees shall be imposed other than those herein authorized. ­­-------- (L. 1990 S.B. 768 § 1, A.L. 1992 S.B. 589, A.L. 2009 H.B. 683)
MO Rev Stat § 32.065 (2021)
2021 Missouri Revised Statutes|Title IV - Executive Branch|Chapter 32 - Department of Revenue|Section 32.065 - Interest rates for certain taxes, director to set, when, how — failure of director to set rates, rates to be used.

Effective - 28 Aug 1995   32.065. Interest rates for certain taxes, director to set, when, how — failure of director to set rates, rates to be used. — 1. The annual rate established under this section shall be such adjusted rate as is established by the director of revenue under subsection 2 of this section.  2. The director shall establish an adjusted rate of interest for the purpose of subsection 1 not later than October twenty-second of any year if the adjusted prime rate charged by banks during September of that year, rounded to the nearest full percent, is at least a full percentage point more or less than the interest rate which is then in effect. Any such adjusted rate of interest shall be equal to the adjusted prime rate charged by banks, rounded to the nearest full percent, and shall become effective on January first of the immediately succeeding year.  3. For purposes of subsection 2, the term "adjusted prime rate charged by banks" means the average predominant prime rate quoted by commercial banks to large businesses, as determined by the Board of Governors of the Federal Reserve System.  4. The annual rate provided in subsection 1 of this section shall apply not later than January 1, 1984, to amounts outstanding on that date or arising thereafter; provided, however, prior to January 1, 1984, the director of revenue may, by rule, implement and apply in lieu of any of the interest rates for any specific tax or taxes provided for in the following sentence, the annual rate provided in subsection 1 for amounts outstanding on the effective date of the implementing rule. If the director of revenue does not implement the use of the annual rate provided in subsection 1 prior to January 1, 1984, for any particular tax, sections 142.180,142.561, 143.731, 143.761, 144.170, 146.060, 148.050, 148.060, 148.160, 148.180, 148.300*, 148.530* and 149.051, RSMo 1978, and section 147.120, RSMo Supp. 1981, shall continue to be applied to amounts outstanding prior to January 1, 1984, with respect to determining interest and other amounts due for periods before January 1, 1984. ­­-------- (L. 1982 H.B. 1351, et al., A.L. 1986 S.B. 669, et al., A.L. 1995 S.B. 374)  *Sections 148.300 and 148.530 were repealed by H.B. 713 § 1, 1983.
MO Rev Stat § 32.067 (2021)
2021 Missouri Revised Statutes|Title IV - Executive Branch|Chapter 32 - Department of Revenue|Section 32.067 - Department of revenue information fund created — purpose — deposit.

Effective - 25 Jun 1987   32.067. Department of revenue information fund created — purpose — deposit. — 1. All moneys received by the Missouri department of revenue for the dissemination of information and publications to individuals, businesses, federal, state and local governments shall be deposited in the state treasury to the credit of the "Department of Revenue Information Fund" which is hereby created. The state treasurer shall be custodian of the fund and shall make disbursements from the funds requested by the Missouri director of revenue for personal services, expenses, and equipment required to prepare and disseminate requested information and to refund overpayments for such information and publications to individuals and organizations and for no other purpose.  2. At the end of each state fiscal year after August 13, 1986, the Missouri director of revenue shall:  (1) Determine the amount of all moneys derived from highway users as an incident to their use or right to use the highways of the state which were deposited into the department of revenue information fund;  (2) Determine the amount of the disbursements from the department of revenue information fund which were made to produce the moneys referred to in subdivision (1) of this subsection;  (3) Subtract the amount of disbursements from the income figure referred to in subdivision (1) of this subsection and deliver this figure to the state treasurer.  3. The state treasurer shall transfer an amount of money equal to the figure provided by the director of revenue from the department of revenue information fund to the state highway department fund. An unexpended balance in the department of revenue information fund at the end of the biennium not exceeding twenty-five thousand dollars is exempt from the provisions of section 33.080 relating to transfer of unexpended balances to the ordinary revenue fund. ­­-------- (L. 1985 H.B. 842 § 2, A.L. 1986 S.B. 669, et al., A.L. 1987 H.B. 89)  Effective 6-25-87
MO Rev Stat § 32.068 (2021)
2021 Missouri Revised Statutes|Title IV - Executive Branch|Chapter 32 - Department of Revenue|Section 32.068 - Annual rate of interest to be calculated, director of revenue to apply rate, when.

Effective - 19 Jun 2002   32.068. Annual rate of interest to be calculated, director of revenue to apply rate, when. — 1. The state treasurer shall calculate an annual rate of interest pursuant to this section and provide the calculated rate of interest to the director of revenue as determined by subsection 2 of this section.  2. Each calendar quarter the state treasurer shall calculate the annual rate of interest. The rate of interest shall be equal to the previous twelve-month annualized average rate of return on all funds invested by the state treasurer, rounded to the nearest one-tenth of one percent. The state treasurer shall provide such calculated rate to the director of revenue not later than thirty days prior to the end of each calendar quarter. The director of revenue shall apply the calculated rate of interest to all applicable situations during the next calendar quarter after the release of the calculated rate of interest.  3. Beginning January 1, 2003, the director of revenue shall apply the calculated rate of interest as determined by this section to all applicable situations.  4. In fiscal year 2003, the commissioner of administration shall estimate the amount of any additional state revenue received pursuant to this section and shall transfer an equivalent amount of general revenue to the schools of the future fund created in section 163.005. ­­-------- (L. 2002 S.B. 1248)  Effective 6-19-02
MO Rev Stat § 32.069 (2021)
2021 Missouri Revised Statutes|Title IV - Executive Branch|Chapter 32 - Department of Revenue|Section 32.069 - Interest allowed and paid on refund or overpayment of interest paid in excess of annual interest rate.

Effective - 28 Aug 2018, 3 histories   32.069. Interest allowed and paid on refund or overpayment of interest paid in excess of annual interest rate. — 1. Notwithstanding any other provision of law to the contrary, interest shall be allowed and paid on any refund or overpayment at the rate determined by section 32.068 only if the overpayment is not refunded within one hundred twenty days from the latest of the following dates:  (1) The last day prescribed for filing a tax return or refund claim, without regard to any extension of time granted;  (2) The date the return, payment, or claim is filed; or  (3) The date the taxpayer files for a credit or refund and provides accurate and complete documentation to support such claim.  2. Notwithstanding any other provision of law to the contrary, interest shall be allowed and paid on any refund or overpayment only if the overpayment in the case of taxes imposed by sections 143.011 and 143.041 is not refunded within forty-five days from the date the return or claim is filed. Before July 1, 2019, such interest rate shall be determined by section 32.068. On and after July 1, 2019, such interest rate shall be determined by section 32.065. ­­-------- (L. 2002 S.B. 1248, A.L. 2007 S.B. 613 Revision, A.L. 2010 H.B. 1408 & 1514, A.L. 2015 H.B. 517 & 754, A.L. 2018 H.B. 1858)
MO Rev Stat § 32.075 (2021)
2021 Missouri Revised Statutes|Title IV - Executive Branch|Chapter 32 - Department of Revenue|Section 32.075 - Audit of tax records by political subdivisions — costs — joint audits, when — taxpayer's audit limitation.

Effective - 01 Jan 1984   32.075. Audit of tax records by political subdivisions — costs — joint audits, when — taxpayer's audit limitation. — 1. The director of revenue, under rules prescribed by him, may delegate to any political subdivision by cooperative agreement the auditing of records incident to the administration, collection, and operation of any tax imposed by that political subdivision under the authority of the sections set forth in subsection 4 of this section.  2. Once the director of revenue has approved a cooperative agreement made under this section, the state shall pay to each political subdivision which performs an audit in accordance with such agreement the one percent collection fee retained by the state, or an agreed upon portion thereof.  3. The director of revenue shall maintain supervisory control over any such function or functions delegated by cooperative agreement and may require such information, reports, and documents, or the modification or termination of such agreement as may be necessary for the performance of the duties imposed upon the director of revenue.  4. This section shall apply to taxes authorized by sections 66.600 to 66.635, *67.500 to 67.545, *67.550 to 67.580, *67.600 to 67.640, *92.400 to 92.420, *94.500 to 94.570, and *94.600 to 94.655.  5. No audit authorized by this section shall be undertaken by any political subdivision without the specific approval of the director of revenue. All audits so approved shall be conducted at the location where the taxpayer's records are maintained. The director of revenue may authorize a joint audit by the state and one or more political subdivisions and may use the results of such joint audit for enforcing and collecting both state and local taxes. The director shall not authorize more than one audit of the same taxpayer in any one year under this section. ­­-------- (L. 1983 1st Ex. Sess. H.B. 10)  Effective 1-01-84  *Word "sections" appears in original rolls.