reglab/statecodes huggingface dataset:
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 30 - State Treasurer › Section 30.505 - Treasurer's transition period defined.

Title IV EXECUTIVE BRANCH
Chapter 30
• Effective - 28 Aug 1977
30.505. Treasurer's transition period defined. —
The transition period shall begin on the fifteenth day of November following the election of a treasurer who is not an incumbent and shall end when that treasurer-elect has taken the oath of office.
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(L. 1977 H.B. 493 & 458)
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 30 - State Treasurer › Section 30.510 - Transition facilities to be provided for treasurer.

Title IV EXECUTIVE BRANCH
Chapter 30
• Effective - 28 Aug 1977
30.510. Transition facilities to be provided for treasurer. —
1. The commissioner of administration shall provide office space and equipment for the treasurer-elect and his staff during the transition period. The facilities provided shall be located at the seat of government and shall be suitable for the purpose and capable of adequately housing the treasurer-elect and his staff.
2. The commissioner of administration shall furnish the transition facility with adequate telephone service, office furniture and office machines including but not limited to typewriters, adding machines and duplicating equipment.
3. The transition period office space may be located in state-owned buildings or in leased property. All salaries, expenses, rentals and equipment purchase and repairs shall be made only from funds appropriated for the purpose of this transition.
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(L. 1977 H.B. 493 & 458)
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 30 - State Treasurer › Section 30.600 - Certain business documents deemed closed records.

Title IV EXECUTIVE BRANCH
Chapter 30
Effective - 28 Aug 1994
30.600. Certain business documents deemed closed records. —
Records and documents submitted to the state treasurer relating to financial investments in a business, sales figures or projections or other business results or business plan information, the disclosure of which may have a negative impact on the competitiveness of the business, shall be deemed a "closed record" as such term is defined in section 610.010 to 610.030.
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(L. 1994 H.B. 1681)
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 30 - State Treasurer › Section 30.610 - Treasurer's information fund established, purpose — transfer of balance, annual report.

Title IV EXECUTIVE BRANCH
Chapter 30
Effective - 28 Aug 1994
30.610. Treasurer's information fund established, purpose — transfer of balance, annual report. —
1. All funds received by the state treasurer from governmental entities or the general public for the preparation, reproduction or dissemination of information or publications of the state treasurer shall be deposited in the state treasury to the credit of the "Treasurer's Information Fund" which is hereby established. Moneys in the fund shall be used to pay for personal service, equipment and other expenses of the treasurer necessary for the preparation, reproduction or dissemination of information or publications of the state treasurer or to refund any overpayment received for such information or publications, but for no other purpose. The commissioner of administration shall review and approve all requests of the treasurer for disbursements from the fund for compliance with the provisions of this section.
2. An unencumbered balance in the treasurer's information fund at the end of the fiscal year, not exceeding twenty-five thousand dollars, shall be exempt from the provisions of section 33.080 relating to the transfer of unexpended fund balances to the general revenue fund. Notwithstanding the preceding provision of this subsection, interest earnings on the treasurer's information fund shall be credited, at all times, to the general revenue fund.
3. The treasurer shall prepare an annual report of all receipts and expenditures of the treasurer's information fund and shall submit the report to the house budget committee and the senate appropriations committee.
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(L. 1994 H.B. 1681)
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 30 - State Treasurer › Section 30.753 - Treasurer's authority to invest in linked deposits, limitations.

Title IV EXECUTIVE BRANCH
Chapter 30
• Effective - 28 Aug 2020, 6 histories
30.753. Treasurer's authority to invest in linked deposits, limitations. —
1. The state treasurer may invest in linked deposits; however, the total amount so deposited at any one time shall not exceed, in the aggregate, eight hundred million dollars. No more than three hundred thirty million dollars of the aggregate deposit shall be used for linked deposits to eligible farming operations, eligible locally owned businesses, eligible agribusinesses, eligible beginning farmers, eligible livestock operations, and eligible facility borrowers, no more than one hundred ninety million of the aggregate deposit shall be used for linked deposits to small businesses, no more than twenty million dollars shall be used for linked deposits to eligible multitenant development enterprises, and no more than twenty million dollars of the aggregate deposit shall be used for linked deposits to eligible residential property developers and eligible residential property owners, no more than two hundred twenty million dollars of the aggregate deposit shall be used for linked deposits to eligible job enhancement businesses and no more than twenty million dollars of the aggregate deposit shall be used for linked deposit loans to eligible water systems. Linked deposit loans may be made to eligible student borrowers, eligible alternative energy operations, eligible alternative energy consumers, and eligible governmental entities from the aggregate deposit. If demand for a particular type of linked deposit exceeds the initial allocation, and funds initially allocated to another type are available and not in demand, the state treasurer may commingle allocations among the types of linked deposits.
2. The minimum deposit to be made by the state treasurer to an eligible lending institution for eligible job enhancement business loans shall be ninety thousand dollars. Linked deposit loans for eligible job enhancement businesses may be made for the purposes of assisting with relocation expenses, working capital, interim construction, inventory, site development, machinery and equipment, or other expenses necessary to create or retain jobs in the recipient firm.
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(L. 1986 H.B. 1107 § 2, A.L. 1987 H.B. 294, A.L. 1988 H.B. 1260, A.L. 1989 S.B. 444, A.L. 1991 H.B. 51, et al., A.L. 1993 H.B. 566, A.L. 1998 S.B. 852 & 913, A.L. 2004 S.B. 1155, A.L. 2005 S.B. 270, A.L. 2007 H.B. 741, A.L. 2008 S.B. 1181, et al., A.L. 2009 H.B. 883, A.L. 2020 S.B. 599)
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 30 - State Treasurer › Section 30.763 - Linked deposit review committee established — members, appointment, qualifications — meetings, quorum — duties and powers — reports, due when.

Title IV EXECUTIVE BRANCH
Chapter 30
• Effective - 28 Aug 1988
30.763. Linked deposit review committee established — members, appointment, qualifications — meetings, quorum — duties and powers — reports, due when. —
1. There is hereby established the "Linked Deposits Review Committee". The committee shall consist of four appointed members and two ex officio members. The ex officio members shall be the director of the department of economic development and the director of the department of agriculture. The appointed members shall be one member of the house of representatives appointed by the speaker of the house; one member of the senate appointed by the president pro tem of the senate; and two members appointed by the governor, with the advice and consent of the senate, one of whom shall be a banker and one of whom shall be an active farmer.
2. Within thirty days after appointment of the committee the members shall meet and select one of their members as chairman. The committee shall meet as often as necessary to provide timely and appropriate review of the implementation and operation of the linked deposits program established by sections 30.750 to 30.765. Meetings shall be held on the call of the chairman or upon the request of four members of the committee. A majority of the committee shall constitute a quorum for the transaction of business. The committee shall serve in a review and oversight capacity for all matters relating to the linked deposits program established by sections 30.750 to 30.765. The committee may examine all aspects of the linked deposits program established by sections 30.750 to 30.765, including, but not limited to, the program's administration, operation and effectiveness. All records of the state treasurer's office related to the linked deposits program shall be made available to the committee.
3. The committee shall report its findings to the governor, the speaker of the house of representatives, and the president pro tem of the senate. The first report of the committee shall be made on or before December 31, 1986, and shall cover the period from February 20, 1986, to September 30, 1986. A subsequent report for each year shall be made on or before December thirty-first of each year and shall cover the period from October first to September thirtieth of that year.
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(L. 1986 H.B. 1107 § 6, A.L. 1988 H.B. 1260)
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 30 - State Treasurer › Section 30.765 - State and state treasurer not liable on loans — default on a loan not to affect deposit agreement with state.

Title IV EXECUTIVE BRANCH
Chapter 30
• Effective - 28 Aug 2009, 5 histories
30.765. State and state treasurer not liable on loans — default on a loan not to affect deposit agreement with state. —
The state and the state treasurer are not liable to any eligible lending institution in any manner for payment of the principal or interest on the loan to an eligible multitenant enterprise, eligible farm operation, eligible alternative energy operation, eligible alternative energy consumer, eligible locally owned business, eligible small business, eligible job enhancement business, eligible marketing enterprise, eligible residential property developer, eligible residential property owner, eligible governmental entity, eligible agribusiness, eligible beginning farmer, eligible livestock operation, eligible student borrower, eligible facility borrower, or eligible water supply system. Any delay in payments or default on the part of an eligible multitenant enterprise, eligible farming operation, eligible alternative energy operation, eligible alternative energy consumer, eligible locally owned business, eligible small business, eligible job enhancement business, eligible marketing enterprise, eligible residential property developer, eligible residential property owner, eligible governmental entity, eligible agribusiness, eligible beginning farmer, eligible livestock operation, eligible student borrower, eligible facility borrower, or eligible water supply system does not in any manner affect the deposit agreement between the eligible lending institution and the state treasurer.
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(L. 1986 H.B. 1107 § 7, A.L. 1987 H.B. 294, A.L. 1988 H.B. 1260, A.L. 1989 S.B. 444, A.L. 1991 H.B. 51, et al., A.L. 1993 H.B. 566, A.L. 2004 S.B. 1155, A.L. 2005 S.B. 270, A.L. 2007 H.B. 741, A.L. 2008 S.B. 1181, et al., A.L. 2009 H.B. 883)
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 30 - State Treasurer › Section 30.800 - Definitions.

Title IV EXECUTIVE BRANCH
Chapter 30
• Effective - 28 Aug 2006
30.800. Definitions. —
As used in sections 30.800 to 30.850, the following terms shall mean:
(1)
"Eligible guaranteed agribusiness"
, a person, corporation or other business entity engaged in the processing or adding of value to agricultural products produced in Missouri, which is located in Missouri, and which has received a loan guarantee pursuant to the provisions of sections 348.400 to 348.415;
(2)
"Eligible guaranteed livestock operation"
, a person engaged in the production of livestock or poultry in Missouri in an authorized farm corporation, family farm, or family farm corporation as defined in section 350.010, who has received a single-purpose animal facilities loan guarantee pursuant to the provisions of sections 348.185 to 348.225;
(3)
"Eligible guaranteed vermiculture operation"
, a person, corporation, or other business entity engaged in the raising of earthworms under a controlled environment which is located in Missouri and which has received a single-purpose animal facilities loan guarantee under sections 348.185 to 348.225.
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(L. 1997 H.B. 557, A.L. 2006 H.B. 1739)
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 30 - State Treasurer › Section 30.810 - Application of linked deposits law.

Title IV EXECUTIVE BRANCH
Chapter 30
• Effective - 28 Aug 2011, 2 histories
30.810. Application of linked deposits law. —
Except for specific provisions to the contrary in sections 30.800 to 30.850, all definitions, requirements, responsibilities, rights, remedies and other matters set forth in sections 30.750 to 30.765 shall apply to linked deposits and linked deposit loans to eligible guaranteed agribusinesses, eligible guaranteed livestock operations, and eligible guaranteed vermiculture operations.
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(L. 1997 H.B. 557, A.L. 2006 H.B. 1739, A.L. 2011 H.B. 109)
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 30 - State Treasurer › Section 30.820 - Limitations on linked deposit loans.

Title IV EXECUTIVE BRANCH
Chapter 30
• Effective - 28 Aug 2006
30.820. Limitations on linked deposit loans. —
A linked deposit loan to an eligible guaranteed agribusiness, an eligible guaranteed livestock operation, or an eligible guaranteed vermiculture operation may not exceed two hundred fifty thousand dollars, and no service of separate loans to such entities may be made which exceeds such limit.
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(L. 1997 H.B. 557, A.L. 2006 H.B. 1739)
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 30 - State Treasurer › Section 30.830 - Program funding limitation.

Title IV EXECUTIVE BRANCH
Chapter 30
• Effective - 28 Aug 2006, 2 histories
30.830. Program funding limitation. —
The state treasurer may utilize up to sixty million dollars of the three hundred thirty million dollar linked deposit allocation for agriculture set forth in subsection 1 of section 30.753 for linked deposits for eligible guaranteed agribusinesses, eligible guaranteed livestock operations, and eligible guaranteed vermiculture operations.
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(L. 1997 H.B. 557, A.L. 2005 S.B. 270, A.L. 2006 H.B. 1739)
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 30 - State Treasurer › Section 30.840 - Renewal.

Title IV EXECUTIVE BRANCH
Chapter 30
• Effective - 28 Aug 2006, 2 histories
30.840. Renewal. —
The state treasurer may renew a linked deposit for an eligible guaranteed agribusiness, an eligible guaranteed livestock operation, or an eligible guaranteed vermiculture operation for additional, up to five-year, terms, not to exceed ten years.
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(L. 1997 H.B. 557, A.L. 2005 S.B. 270, A.L. 2006 H.B. 1739)
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 30 - State Treasurer › Section 30.850 - Use of proceeds.

Title IV EXECUTIVE BRANCH
Chapter 30
• Effective - 28 Aug 2006
30.850. Use of proceeds. —
The proceeds of a linked deposit loan to an eligible guaranteed agribusiness, an eligible guaranteed livestock operation, or an eligible guaranteed vermiculture operation shall be used exclusively for necessary production expenses as set forth in subsection 2 of section 30.753.
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(L. 1997 H.B. 557, A.L. 2006 H.B. 1739)
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 30 - State Treasurer › Section 30.900 - Revenue sharing trust fund created — appropriations from, period of, limitations on — fund audited, how.

Title IV EXECUTIVE BRANCH
Chapter 30
Effective - 05 Jun 1973, see footnote
30.900. Revenue sharing trust fund created — appropriations from, period of, limitations on — fund audited, how. —
1. There is hereby created in the treasury a fund to be known as "The Revenue Sharing Trust Fund". All funds received by this state from the federal government under the provisions of the State and Local Fiscal Assistance Act of 1972 (Title I, Public Law 92-512) shall be deposited in this fund together with any interest or other earnings on the principal of this fund and no expenditure shall be made from this fund for any purpose prohibited by the State and Local Assistance Act of 1972 and no expenditure shall be made except by an appropriation made in the same manner as from general revenue.
2. Other provisions of law notwithstanding, appropriations shall not be made transferring funds from this fund to other funds nor shall funds from this fund lapse into other funds. Appropriations from this fund may be made for periods of two years.
3. The state auditor shall audit and report on the expenditure of money from this fund in the same manner as other state funds.
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(L. 1973 S.B. 16 § 1)
Effective 6-05-73
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 30 - State Treasurer › Section 30.1010 - Fund created, moneys to be deposited in fund.

Title IV EXECUTIVE BRANCH
Chapter 30
• Effective - 26 Mar 2009, see footnote
30.1010. Fund created, moneys to be deposited in fund. —
There is hereby created in the state treasury the "Federal Budget Stabilization Fund", which, provisions of law to the contrary notwithstanding, shall consist of all moneys, except those specifically allocable to the funds established under the provisions of sections 288.290, 288.300, and 644.122, received in the state treasury due to the American Recovery and Reinvestment Act of 2009 as enacted by the 111th United States Congress, which are intended to assist states in budget stabilization. The state treasurer shall be custodian of the fund and may approve disbursements from the fund in accordance with sections 30.170 and 30.180. Notwithstanding the provisions of section 33.080 to the contrary, any moneys remaining in the fund at the end of the biennium shall not revert to the credit of the general revenue fund. The state treasurer shall invest moneys in the fund in the same manner as other funds are invested. Any interest and moneys earned on such investments shall be credited to the fund.
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(L. 2009 S.B. 313)
Effective 3-26-09
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 30 - State Treasurer › Section 30.1014 - Fund created, moneys to be deposited in fund.

Title IV EXECUTIVE BRANCH
Chapter 30
Effective - 26 Mar 2009, see footnote
30.1014. Fund created, moneys to be deposited in fund. —
There is hereby created in the state treasury the "Federal Stimulus Fund", which, provisions of law to the contrary notwithstanding, shall consist of all moneys except those specifically allocable to the funds established under the provisions of sections 288.290, 288.300, and 644.122, received in the state treasury pursuant to the American Recovery and Reinvestment Act of 2009, as enacted by the 111th United States Congress, which are intended to stimulate the economy and are not otherwise allocable to the federal budget stabilization fund under section 30.1010. The state treasurer shall be custodian of the fund and may approve disbursements from the fund in accordance with sections 30.170 and 30.180. Notwithstanding the provisions of section 33.080 to the contrary, any moneys remaining in the fund at the end of the biennium shall not revert to the credit of the general revenue fund. The state treasurer shall invest moneys in the fund in the same manner as other funds are invested. Any interest and moneys earned on such investments shall be credited to the fund.
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(L. 2009 S.B. 313)
Effective 3-26-09
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 30 - State Treasurer › Section 30.1015 - Federal funds, authority of state treasurer to create and redesignate funds.

Title IV EXECUTIVE BRANCH
Chapter 30
Effective - 26 Mar 2009, see footnote
30.1015. Federal funds, authority of state treasurer to create and redesignate funds. —
The state treasurer is hereby authorized to create or redesignate funds as necessary to avoid conflict with provisions of federal law prohibiting commingling of certain funds derived from the American Recovery and Reinvestment Act of 2009, as enacted by the 111th United States Congress.
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(L. 2009 S.B. 313 §1)
Effective 3-26-09
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 31 - Funds of Eleemosynary, Educational and Penal Institutions › Section 31.030 - Moneys due state institutions to be paid to whom.

Title IV EXECUTIVE BRANCH
Chapter 31
Effective - 28 Aug 1967
31.030. Moneys due state institutions to be paid to whom. —
Hereafter, whenever, under any law of this state, or any rule or regulation made under the authority of any law of this state, any county, municipality, guardian, trustee or person is required to pay any sum or sums of money for the support of any person confined in any penal institution, or in any state hospital, reform, industrial or other eleemosynary institution belonging to this state, or established or maintained by this state, or is required to pay any sum for the maintenance, use or benefit of any such institution, the same shall be paid to the state director of revenue and deposited in the state treasury and placed to the credit of the fund to which they respectively belong so the money derived from each institution may be placed to the credit of the fund provided by section 31.010 for that institution. If no special fund is in existence to which such funds must be credited, they shall be credited to the general revenue fund, and state fiscal reports shall show separately the amount received from each such institution.
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(RSMo 1939 § 9365, A.L. 1949 p. 273, A.L. 1967 p. 99)
Prior revisions: 1929 § 8668; 1919 § 12311; 1909 § 1443
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 31 - Funds of Eleemosynary, Educational and Penal Institutions › Section 31.040 - State institutions to furnish statements of amounts due to department of health and senior services or department of mental health.

Title IV EXECUTIVE BRANCH
Chapter 31
Effective - 01 Apr 1996, see footnote
31.040. State institutions to furnish statements of amounts due to department of health and senior services or department of mental health. —
The business manager, under the direction of the superintendent of each of the state hospitals, mental health centers and the state school shall furnish to the department of health and senior services or the department of mental health, as appropriate, statements of amounts due to the institution from the various counties, municipalities, guardians, trustees or persons, in accordance with rules and regulations established by the department of health and senior services or the department of mental health, as appropriate. The department of health and senior services or the department of mental health, as appropriate, shall notify the proper authority or person in advance when any installment for the support of an inmate in any of the institutions is due. All moneys arising from the sale of livestock, produce, or other commodities produced by the institution and from the sale of any other property shall be deposited in the state treasury to the credit of the general revenue fund. State fiscal reports shall show separately the amount received from each institution.
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(L. 1947 V. I p. 292 § 4, A.L. 1963 p. 100, A.L. 1967 p. 99, A.L. 1971 H.B. 581, A.L. 1986 S.B. 669, et al., A.L. 1996 S.B. 540)
Effective 4-01-96
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 31 - Funds of Eleemosynary, Educational and Penal Institutions › Section 31.050 - Patient in state hospital may be returned upon support payment neglect.

Title IV EXECUTIVE BRANCH
Chapter 31
Effective - 28 Aug 1965
31.050. Patient in state hospital may be returned upon support payment neglect. —
Whenever any person has been received as a patient of any institution or hospital of the department of mental health, and thereafter the county, municipality, guardian, trustee or person responsible for the support of the patient neglects or refuses to pay, within the time and in the manner required by law or the rules and regulations of the department of revenue, any installment required to be paid for the support of the patient, the superintendent of the institution or hospital may return the patient to the sheriff of the county or municipality or to the guardian, trustee or person responsible for the payment of the installment, and at the expense of the county, municipality, guardian, trustee or person. No such patient shall be so returned until the department of mental health has notified the county or municipality or guardian, trustee or person responsible for the support of such patient in writing that there exists a shortage in payment of such support and that unless the same is paid within thirty days such patient will be so returned.
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(RSMo 1939 § 9369, A.L. 1947 V. I p. 292 § 5, A.L. 1957 p. 499, A.L. 1963 p. 100, A.L. 1965 p. 139)
Prior revisions: 1929 § 8672; 1919 § 12315; 1909 § 1447
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 31 - Funds of Eleemosynary, Educational and Penal Institutions › Section 31.060 - Revolving fund for incidental expenses of state hospitals.

Title IV EXECUTIVE BRANCH
Chapter 31
Effective - 28 Aug 1995
31.060. Revolving fund for incidental expenses of state hospitals. —
Upon a request from the director of the department of health and senior services, mental health or social services, as the case may be, the commissioner of administration shall draw a warrant payable to the revolving fund custodian of each state-operated facility, in an amount to be specified by the director of the department of health and senior services, mental health or social services, as the case may be, not to exceed; however, the sum of eight thousand dollars for each such facility. The sum so specified shall be placed in the hands of the custodian as a revolving fund to be used in the payment of the incidental expenses of the facility for which the custodian has been appointed. Such incidental expenses may include approved operating costs of the facilities, expenditures for patient or resident activities and the payment of costs incurred in returning nonresident patients to their state of residence. All expenditures shall be made in accordance with rules and regulations established by the commissioner of administration.
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(L. 1947 V. I p. 292 § 6, A.L. 1957 p. 499, A.L. 1963 p. 100, A.L. 1971 H.B. 581, A.L. 1995 S.B. 454)
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 31 - Funds of Eleemosynary, Educational and Penal Institutions › Section 31.100 - Reference to abolished funds, meaning of.

Title IV EXECUTIVE BRANCH
Chapter 31
Effective - 28 Aug 1967
31.100. Reference to abolished funds, meaning of. —
All references to any fund no longer in existence shall mean general revenue.
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(L. 1967 p. 99 § A subsec. 3)
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 32 - Department of Revenue › Section 32.010 - Director appointed, how.

Title IV EXECUTIVE BRANCH
Chapter 32
Effective - 01 Jan 1978, see footnote
32.010. Director appointed, how. —
The department of revenue is in charge of the director of revenue. The director shall be appointed by the governor, by and with the advice and consent of the senate, and shall serve at the pleasure of the governor.
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(L. 1945 p. 1428 § 1, A.L. 1955 p. 571, A.L. 1957 p. 497, A.L. 1959 H.B. 115, A.L. 1967 p. 100, A.L. 1977 H.B. 841)
Effective 1-01-78
CROSS REFERENCE:
For compensation of department head, 105.950
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 32 - Department of Revenue › Section 32.028 - Department created — powers, duties.

Title IV EXECUTIVE BRANCH
Chapter 32
Effective - 02 May 1974, see footnote
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.
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(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
2023 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.

Title IV EXECUTIVE BRANCH
Chapter 32
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.
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(L. 2014 H.B. 1081)
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 32 - Department of Revenue › Section 32.030 - Oath of office and bond of director.

Title IV EXECUTIVE BRANCH
Chapter 32
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.
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(L. 1945 p. 1428 § 2)
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 32 - Department of Revenue › Section 32.040 - Headquarters in Jefferson City — branch offices.

Title IV EXECUTIVE BRANCH
Chapter 32
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.
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(L. 1945 p. 1428 § 7, A.L. 1959 H.B. 115)
2023 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.

Title IV EXECUTIVE BRANCH
Chapter 32
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.
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(L. 1996 S.B. 869)
2023 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.

Title IV EXECUTIVE BRANCH
Chapter 32
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.
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(L. 1995 S.B. 374 § 1 subsec. 2)
2023 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.

Title IV EXECUTIVE BRANCH
Chapter 32
• 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.
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(L. 1969 H.B. 973 § 1, A.L. 1997 S.B. 19, A.L. 2000 H.B. 1797)
2023 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.

Title IV EXECUTIVE BRANCH
Chapter 32
Effective - 28 Aug 2013, 3 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.
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(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)
2023 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.

Title IV EXECUTIVE BRANCH
Chapter 32
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.
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(L. 1997 H.B. 459 § 1)
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 32 - Department of Revenue › Section 32.060 - Annual report, contents.

Title IV EXECUTIVE BRANCH
Chapter 32
• 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.
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(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
2023 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.

Title IV EXECUTIVE BRANCH
Chapter 32
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.
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(L. 1990 S.B. 768 § 1, A.L. 1992 S.B. 589, A.L. 2009 H.B. 683)
2023 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.

Title IV EXECUTIVE BRANCH
Chapter 32
• 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.
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(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.
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 32 - Department of Revenue › Section 32.067 - Department of revenue information fund created — purpose — deposit.

Title IV EXECUTIVE BRANCH
Chapter 32
Effective - 25 Jun 1987, see footnote
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.
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(L. 1985 H.B. 842 § 2, A.L. 1986 S.B. 669, et al., A.L. 1987 H.B. 89)
Effective 6-25-87
2023 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.

Title IV EXECUTIVE BRANCH
Chapter 32
• Effective - 19 Jun 2002, see footnote
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.
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(L. 2002 S.B. 1248)
Effective 6-19-02
2023 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.

Title IV EXECUTIVE BRANCH
Chapter 32
• Effective - 28 Aug 2018, 5 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.
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(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)