reglab/statecodes huggingface dataset:
2023 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.

Title IV EXECUTIVE BRANCH
Chapter 32
Effective - 01 Jan 1984, see footnote
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.
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(L. 1983 1st Ex. Sess. H.B. 10)
Effective 1-01-84
*Word "sections" appears in original rolls.
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 32 - Department of Revenue › Section 32.085 - Local sales taxes, collection of — definitions.

Title IV EXECUTIVE BRANCH
Chapter 32
• 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.
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(L. 1991 H.B. 29 § 1, A.L. 2001 S.B. 203)
*Word "section" or "sections" appear in original rolls.
2023 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.

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

Title IV EXECUTIVE BRANCH
Chapter 32
• 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.
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(L. 2009 H.B. 683)
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 32 - Department of Revenue › Section 32.096 - Electronic release of liens filed electronically — rulemaking authority.

Title IV EXECUTIVE BRANCH
Chapter 32
• 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.
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(L. 2015 H.B. 524)
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 32 - Department of Revenue › Section 32.100 - Short title.

Title IV EXECUTIVE BRANCH
Chapter 32
• Effective - 01 Jan 1978, see footnote
32.100. Short title. —
Sections 32.100 to 32.125 shall be known and may be cited as the "Neighborhood Assistance Act".
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(L. 1977 S.B. 375 § 1)
Effective 1-01-78
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 32 - Department of Revenue › Section 32.110 - Firms providing neighborhood assistance to receive tax credits.

Title IV EXECUTIVE BRANCH
Chapter 32
• 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.
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(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
2023 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.

Title IV EXECUTIVE BRANCH
Chapter 32
• Effective - 01 Jan 2000, see footnote
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.
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(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
2023 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.

Title IV EXECUTIVE BRANCH
Chapter 32
• 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.
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(L. 1977 S.B. 375 § 5, A.L. 1980 H.B. 1349 & 1577, A.L. 1989 H.B. 378)
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 32 - Department of Revenue › Section 32.125 - Rules and regulations, promulgation, procedures.

Title IV EXECUTIVE BRANCH
Chapter 32
• 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.
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(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)
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 32 - Department of Revenue › Section 32.205 - Article VIII adopted in this state.

Title IV EXECUTIVE BRANCH
Chapter 32
• 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.
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(L. 1974 H.B. 1290 §1)
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 32 - Department of Revenue › Section 32.210 - Compact to apply to all state and local taxes.

Title IV EXECUTIVE BRANCH
Chapter 32
• 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.
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(L. 1967 p. 102 § 2, A.L. 1974 H.B. 1291)
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 32 - Department of Revenue › Section 32.220 - Governor to appoint member to commission.

Title IV EXECUTIVE BRANCH
Chapter 32
• 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.
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(L. 1967 p. 102 § 3)
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 32 - Department of Revenue › Section 32.230 - Alternate may represent member on commission — how selected.

Title IV EXECUTIVE BRANCH
Chapter 32
• 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.
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(L. 1967 p. 102 § 4)
2023 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.

Title IV EXECUTIVE BRANCH
Chapter 32
• 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.
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(L. 1967 p. 102 § 6)
2023 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.

Title IV EXECUTIVE BRANCH
Chapter 32
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.
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(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. In 2021, H.B. 1446 was declared unconstitutional in City of De Soto v. Parson, 625 S.W.3d 412 (Mo.banc).
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 32 - Department of Revenue › Section 32.381 - Detrimental reliance by taxpayer, effect of.

Title IV EXECUTIVE BRANCH
Chapter 32
Effective - 01 Jul 2002, see footnote
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.
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(L. 2002 H.B. 1150, et al.)
Effective 7-01-02
2023 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.

Title IV EXECUTIVE BRANCH
Chapter 32
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.
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(L. 2014 H.B. 1081)
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 33 - State Financial Administration › Section 33.030 - Powers and duties.

Title IV EXECUTIVE BRANCH
Chapter 33
• 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.
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(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
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 33 - State Financial Administration › Section 33.035 - Readvancement of federal funds, preapproval not required.

Title IV EXECUTIVE BRANCH
Chapter 33
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.
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(L. 1967 p. 113 § 1)
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 33 - State Financial Administration › Section 33.040 - Commissioner of administration to certify accounts before expenditures are made — records of appropriations and allotments.

Title IV EXECUTIVE BRANCH
Chapter 33
Effective - 28 Aug 1959
33.040. Commissioner of administration to certify accounts before expenditures are made — records of appropriations and allotments. —
1. No expenditure shall be made and no obligation incurred by any department without certification by the commissioner of administration pursuant to the provisions of section 33.030.
2. At the time of issuance, each certification shall be entered on the general accounting books by the commissioner of administration as an encumbrance on the appropriation and on the allotment. If the obligation is not incurred after the certification has been entered on the general accounting books as an encumbrance on the appropriation and on the allotment, the certification shall be removed from the general accounting books as an encumbrance on the appropriation and on the allotment. Any officer or employee of the state who makes any expenditure or incurs any obligation without first securing the certifications from the commissioner of administration is personally liable and liable on his bond for the amount of the expenditure or obligation. To prevent inconvenience and delay, the commissioner of administration may establish a system for certification of emergency or anticipated minor obligations and expenditures and nonbudgetary expenditures.
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(RSMo 1939 § 10907, A.L. 1945 p. 1428 § 60, A.L. 1959 S.B. 5)
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 33 - State Financial Administration › Section 33.050 - Allocation of money — certification.

Title IV EXECUTIVE BRANCH
Chapter 33
Effective - 28 Aug 1959
33.050. Allocation of money — certification. —
When any money in the state treasury has been allocated or apportioned to the several counties or other political subdivisions of the state by an officer or board authorized to allocate or apportion the money, the allocation or apportionment shall be certified to the commissioner of administration by the officer or board making it.
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(L. 1945 p. 1428 § 61, A.L. 1959 S.B. 5)
CROSS REFERENCES:
Costs in criminal cases, state pays, when, 550.020
State property, state to pay tax bills for local public improvements, 88.900
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 33 - State Financial Administration › Section 33.060 - Commissioner of administration custodian of all account books of the state.

Title IV EXECUTIVE BRANCH
Chapter 33
Effective - 28 Aug 1959
33.060. Commissioner of administration custodian of all account books of the state. —
The commissioner of administration shall keep the general accounting books of the state, and be the keeper of all public account books, accounts, vouchers, documents, and all papers relating to the accounts and contracts of the state, and its revenue, debt and fiscal affairs, including an account of all moneys received by the state from any source and of every separate fund in the treasury authorized by law.
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(L. 1945 p. 1428 § 37, A. 1949 S.B. 1015, A.L. 1959 S.B. 5)
CROSS REFERENCES:
Appropriations, limitations on, 21.260, 26.030
Settlement of accounts, duty of officers receiving moneys due state, 105.060 to 105.130, 139.300, 140.750
State treasurer, monthly reports to be made to commissioner of administration, 30.350
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 33 - State Financial Administration › Section 33.065 - Obligations incurred, when.

Title IV EXECUTIVE BRANCH
Chapter 33
Effective - 28 Aug 2010
33.065. Obligations incurred, when. —
No appropriation shall confer authority to incur an obligation after the termination of the fiscal year to which it relates.
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(L. 1959 S.B. 184 § 1, A.L. 1980 S.B. 517, A.L. 2010 H.B. 1965)
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 33 - State Financial Administration › Section 33.085 - Application for federal funds, copy to certain state officials.

Title IV EXECUTIVE BRANCH
Chapter 33
Effective - 28 Aug 1967
33.085. Application for federal funds, copy to certain state officials. —
1. If a state agency makes application for participation in and for grants of federal funds under federal law, the agency shall at the time of the application furnish a copy thereof to the director of the budget, the legislative fiscal officer, the chairman of the senate appropriations committee and the chairman of the house appropriations committee and the minority floor leader of the senate and the house of representatives. Unless the application contains a description of the state program which is the basis for the application, a description of the program shall be annexed to the copy of the application.
2. If any application is changed in any respect, a copy of the change shall be furnished to each of the six officers.
3. A progress report on each application shall be furnished to each of the six officers by the agency at least twice each year.
4. A final report as to the final disposition of each application shall also be furnished to each of the six officers.
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(L. 1967 p. 114 § 1)
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 33 - State Financial Administration › Section 33.087 - Grant of federal funds of one million dollars or more, certain information to be made available to public — rulemaking authority.

Title IV EXECUTIVE BRANCH
Chapter 33
Effective - 28 Aug 2013
33.087. Grant of federal funds of one million dollars or more, certain information to be made available to public — rulemaking authority. —
1. Every department and division of the state that receives any grant of federal funds of one million dollars or more shall document and make the following information easily available to the public on the Missouri accountability portal established in section 37.850:
(1) Any amount of funds it receives from the federal government;
(2) The name of the federal agency disbursing the funds;
(3) The purpose for which the funds are being received;
(4) The name of any state agency to which any portion of the funds are transferred by the initial receiving department or division, the amount transferred, and the purpose for which those funds are transferred; and
(5) The information provided to the department or division pursuant to subsection 2 of this section.
2. If a department or division receives a grant of federal funds and transfers a portion of such funds to another department or division, the department or division receiving the transferred funds shall report to the department or division from which the funds were transferred an accounting of how the transferred funds were used and any statistical impact that can be discerned as a result of such usage.
3. All information referred to in subsection 1 of this section shall be updated within thirty days of any receipt or transferal of funds.
4. The office of administration shall promulgate rules to implement 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, 2013
*
, shall be invalid and void.
­­--------
(L. 2013 H.B. 116)
*H.B. 116, 2013, contained numerous sections effective August 28, 2013, except section 208.1050 which became effective July 12, 2013.
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 33 - State Financial Administration › Section 33.090 - Rules concerning travel and subsistence — rules, generally, promulgation, procedure.

Title IV EXECUTIVE BRANCH
Chapter 33
• Effective - 28 Aug 1995
33.090. Rules concerning travel and subsistence — rules, generally, promulgation, procedure. —
The commissioner of administration shall be empowered to promulgate rules and regulations governing the incurring and payment of reasonable and necessary travel and subsistence expenses actually incurred on behalf of the state. 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.
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(L. 1945 p. 1428 § 39, A.L. 1977 S.B. 75, A.L. 1993 S.B. 52, A.L. 1995 S.B. 3)
(1973) Rules adopted pursuant to this section are "legislative rules" and should be accorded the force and effect of law until invalidated by judicial decision or repealed or amended by legislative enactment. State ex rel. Danforth v. Riley (A.), 499 S.W.2d 40.
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 33 - State Financial Administration › Section 33.095 - Mileage allowance, employees of state and certain counties.

Title IV EXECUTIVE BRANCH
Chapter 33
• Effective - 28 Aug 1969
33.095. Mileage allowance, employees of state and certain counties. —
Other provisions of law notwithstanding, in every instance where an officer or employee of the state or any county, except first class counties with a charter form of government, is paid a mileage allowance or reimbursement, the allowance or reimbursement shall be computed at the rate of ten cents per mile unless a higher rate is specifically authorized by statute or order of the commissioner of administration.
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(L. 1969 H.B. 49 § 1)
CROSS REFERENCE:
Higher mileage allowance to be paid by county, when, 50.333
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 33 - State Financial Administration › Section 33.100 - Salaries to be paid, how and when.

Title IV EXECUTIVE BRANCH
Chapter 33
• Effective - 28 Aug 2023, 2 histories
33.100. Salaries to be paid, how and when. —
The salaries of all elective and appointive officers and employees of the state shall be paid out of the state treasury, in biweekly, semimonthly, or monthly installments as designated by the commissioner of administration. The accounts and names of the officers and employees shall be presented to the commissioner of administration and a warrant therefor upon the state treasury shall be issued to be paid out of the appropriation made for such purpose. The accounts of the officers and employees shall be stated in their names, respectively, and the correctness thereof shall be certified to by the officers, respectively, in whose employment they are.
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(RSMo 1939 § 13391, A. 1949 S.B. 1015, A.L. 1980 H.B. 1266, A.L. 2023 H.B. 131 merged with S.B. 111)
Prior revisions: 1929 § 11769; 1919 § 10979; 1909 § 10682
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 33 - State Financial Administration › Section 33.101 - Employees may request monthly pay.

Title IV EXECUTIVE BRANCH
Chapter 33
Effective - 28 Aug 1980
33.101. Employees may request monthly pay. —
This act
*
shall not apply to any state employee desiring to be paid by the month.
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(L. 1980 H.B. 1266 § B)
*"This act" (H.B. 1266, 1980) contained numerous sections. Consult Disposition of Sections table for a definitive listing.
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 33 - State Financial Administration › Section 33.102 - Deceased employee's unused vacation, compensation for, to whom paid.

Title IV EXECUTIVE BRANCH
Chapter 33
Effective - 28 Aug 1967
33.102. Deceased employee's unused vacation, compensation for, to whom paid. —
Whenever the employment of any employee of this state shall be terminated by death, there shall be paid to such employee's designated beneficiary or to his estate compensation for the number of days of unused vacation to which said employee was entitled at the time of his death as fixed by the laws, rules, and regulations then in effect regarding such employment.
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(L. 1967 p. 114 § 1)
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 33 - State Financial Administration › Section 33.110 - Fiscal year defined — reports to general assembly.

Title IV EXECUTIVE BRANCH
Chapter 33
Effective - 28 Aug 1945
33.110. Fiscal year defined — reports to general assembly. —
The fiscal year of the state shall commence on July first and terminate on June thirtieth following, and the books, accounts and reports of the public officers shall be made to conform thereto; and all reports required by law to be made to the general assembly shall be made during the first twenty days after the meeting of the general assembly.
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(RSMo 1939 § 13020, A.L. 1945 p. 1977 § 10)
Prior revisions: 1929 § 11398; 1919 § 13295; 1909 § 11808
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 33 - State Financial Administration › Section 33.120 - Claims against state to be presented to commissioner of administration within two years — exception, reduced rate for certain claims.

Title IV EXECUTIVE BRANCH
Chapter 33
Effective - 28 Aug 1997
33.120. Claims against state to be presented to commissioner of administration within two years — exception, reduced rate for certain claims. —
1. Persons having claims against the state shall exhibit the same, with the evidence in support thereof, to the commissioner of administration, for the commissioner's approval, within two years after such claims shall accrue, and not thereafter.
2. Any claim against the state for an item subject to statutory reimbursement which accrues during a fiscal year in which the governor reduces an allotment of appropriations pursuant to section 33.290 shall be paid at such reduced rate regardless of the fiscal year in which the claim is submitted, if such claim is for an item identified by the governor as being subject to reduction.
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(RSMo 1939 § 13038, A.L. 1945 p. 1428 § 40, A.L. 1997 S.B. 240)
Prior revisions: 1929 § 11416; 1919 § 13322; 1909 § 11823
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 33 - State Financial Administration › Section 33.130 - Setoff in suits brought by state allowed, when.

Title IV EXECUTIVE BRANCH
Chapter 33
Effective - 28 Aug 1945
33.130. Setoff in suits brought by state allowed, when. —
In all suits brought in behalf of the state, no debt or claim shall be allowed against the state as a setoff, but such as have been exhibited to the commissioner of administration, and by him approved or disapproved, except only in cases where it shall be proved, to the satisfaction of the court, that the defendant, at the time of his trial, is in possession of vouchers which he could not produce to the commissioner of administration, or that he was prevented from exhibiting the claim to the commissioner of administration by absence from the state, sickness or unavoidable accident.
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(RSMo 1939 § 13039, A.L. 1945 p. 1428 § 41)
Prior revisions: 1929 § 11417; 1919 § 13323; 1909 § 11824
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 33 - State Financial Administration › Section 33.140 - Examination of witnesses and issuance of subpoenas.

Title IV EXECUTIVE BRANCH
Chapter 33
Effective - 28 Aug 1945
33.140. Examination of witnesses and issuance of subpoenas. —
Whenever the commissioner of administration may think it necessary to the proper settlement of any account, he may examine the parties, witnesses and others, on oath or affirmation, touching any matter material to be known in the settlement of such account, and for this purpose may issue subpoenas, and compel witnesses to attend before him and give evidence, in the same manner and by the same means allowed by law to courts of record.
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(RSMo 1939 § 13040, A.L. 1945 p. 1428 § 42)
Prior revisions: 1929 § 11418; 1919 § 13324; 1909 § 11825
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 33 - State Financial Administration › Section 33.150 - Preserve all accounts and vouchers — destroy, when.

Title IV EXECUTIVE BRANCH
Chapter 33
Effective - 28 Aug 2019, 2 histories
33.150. Preserve all accounts and vouchers — destroy, when. —
The original, or exact digital copy of the original, of all accounts, vouchers and documents approved or to be approved by the commissioner of administration shall be preserved in his office; and copies thereof shall be given without charge to any person, county, city, town, township and school or special road district interested therein, that may require the same for the purpose of being used as evidence in the trial of the cause, and like copies shall be furnished to any corporation or association requiring the same, under tender of the fees allowed by law; provided, that the commissioner of administration may destroy or dispose in the manner provided by law of all paid accounts, vouchers and duplicate receipts of the state treasurer and other documents which may have been on file in the office of the commissioner of administration or his predecessor as custodian of such documents for a period of five years or longer, except such documents as may at the time be the subject of litigation or dispute.
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(RSMo 1939 § 13041, A.L. 1945 p. 1428 § 43, A.L. 2015 S.B. 58, A.L. 2019 H.B. 1088)
Prior revisions: 1929 § 11419; 1919 § 13325; 1909 § 11826
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 33 - State Financial Administration › Section 33.155 - Employees' compensation, direct deposit, electronic transfer of funds — treasurer and commissioner of administration — duties, powers.

Title IV EXECUTIVE BRANCH
Chapter 33
Effective - 28 Aug 1990
33.155. Employees' compensation, direct deposit, electronic transfer of funds — treasurer and commissioner of administration — duties, powers. —
1. The commissioner of administration and the state treasurer may establish an electronic funds transfer system to transfer directly into payees' accounts in financial institutions in payment of any account allowed against the state.
2. A single transfer may contain payments to multiple payees.
3. The commissioner of administration and the state treasurer, by joint rules, shall establish the standards and procedures for administering the system.
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(L. 1990 S.B. 838)
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 33 - State Financial Administration › Section 33.160 - Form of warrant.

Title IV EXECUTIVE BRANCH
Chapter 33
• Effective - 28 Aug 1990
33.160. Form of warrant. —
In all cases of accounts allowed against the state, and in all cases of grants, salaries, pay and expenses allowed by law, the commissioner of administration shall fill in on a form of warrant the amount due and other necessary information. The form of the warrant thus filled in by the commissioner of administration shall be transmitted with the commissioner of administration's certification to the state treasurer. Except when payments are authorized by law to be electronically transferred, the warrant shall be in such form that a single instrument shall serve as the warrant and the state treasurer's draft or check, and shall be so designed that it is a nonnegotiable warrant when signed by the commissioner of administration and becomes a negotiable check or draft after it has been signed by the state treasurer.
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(RSMo 1939 § 13042, A.L. 1945 p. 1428 § 43a, A.L. 1957 p. 493, A.L. 1959 S.B. 5, A.L. 1990 S.B. 838)
Prior revisions: 1929 § 11420; 1919 § 13326; 1909 § 11827
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 33 - State Financial Administration › Section 33.170 - No warrant to be drawn or paid unless money appropriated for payment.

Title IV EXECUTIVE BRANCH
Chapter 33
Effective - 28 Aug 1949
33.170. No warrant to be drawn or paid unless money appropriated for payment. —
No claim or account shall be preapproved by the commissioner of administration, nor shall any warrant be paid by the state treasurer, unless the money has been previously appropriated by law; nor shall the whole amount drawn for or paid, under any one head, ever exceed the amount appropriated by law for that purpose.
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(RSMo 1939 § 13043, A.L. 1945 p. 1428 § 44, A.L. 1945 p. 1977 § 11, A. 1949 S.B. 1015)
Prior revisions: 1929 § 11421; 1919 § 13327; 1909 § 11828
CROSS REFERENCES:
Appropriations, limitations on, 21.260, 26.030
Withdrawals from state treasury, limitations on, duty of commissioner of administration, Const. Art. III § 36, Art. IV § 28
2023 Missouri Revised Statutes › Title IV - Executive Branch › Chapter 33 - State Financial Administration › Section 33.180 - In certain cases of contest, salary to be retained by state until rights determined.

Title IV EXECUTIVE BRANCH
Chapter 33
Effective - 28 Aug 1959
33.180. In certain cases of contest, salary to be retained by state until rights determined. —
1. If any office, elective or appointive, the emoluments of which are required to be paid out of the state treasury, is contested or disputed by two or more persons claiming the right thereto in any legal proceeding, then no claim shall be certified, nor any warrant drawn by the commissioner of administration nor paid by the treasurer, for the salary by law attached to the office until the right to the office is legally determined between the persons claiming the right.
2. If the person to whom the commission for the office has been issued delivers to the party contesting his right to the office a good and sufficient bond in double the amount of the annual salary of the office, conditioned that if, upon final determination of the rights of the contestants, it is decided that the obligor is not, and the obligee therein is, entitled to the office in controversy, he shall pay over to the obligee the amount of salary therefor drawn by him as the officer, together with ten percent interest thereon from the date of the receipt of each installment received by him, then, notwithstanding the provisions of this law, a claim may be certified and a warrant drawn by the commissioner of administration and paid by the treasurer, to the person holding the commission for the amount of his salary as it becomes due.
3. Any person contesting the election of any officer shall give notice of the contest to the commissioner of administration and no contest shall be heard or determined until he satisfies the tribunal trying the contest that the notice has been given.
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(RSMo 1939 § 13045, A.L. 1945 p. 1428 § 45, A.L. 1945 p. 1977 § 12, A. 1949 S.B. 1015, A.L. 1959 S.B. 5)
Prior revisions: 1929 § 11423; 1919 § 13329; 1909 § 11830