reglab/statecodes huggingface dataset:
Missouri Code of State Regulations › Title 11 - DEPARTMENT OF PUBLIC SAFETY › Division 90 - Missouri 911 Service Board › Chapter 4 - 911 Training and Standards Act › Section 11 CSR 90-4.020 - Definitions

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: The board was required by statute to conduct
				  a review of the rules being amended. The purpose of each amendment is to move
				  the 911 Training and Standards Act to the same division of the rules as the
				  board's other rules, to update the rules to reflect statutory changes, and to
				  improve the training requirements and process.
PURPOSE: This rule defines the terms which pertain to
				  the training and education of telecommunicators.
(1) Board refers to the Missouri 911 Service
				Board within the Department of Public Safety established in section
				650.325,
				RSMo.
(2) Training committee refers
				to the committee or other designees of the board tasked by the board with
				assisting the board in administering the 911 Training and Standards Act in
				section
				650.340,
				RSMo.
(3) Joint Communications
				Center refers to a public safety answering point which dispatches fire, law
				enforcement, and emergency medical service agencies.
(4) Public Safety Answering Point (PSAP) and
				Emergency Communications Center (ECC) refer to the location at which 911 calls
				are answered initially.
(5)
				Telecommunicator is any person employed as an emergency telephone worker, call
				taker, or public safety dispatcher whose duties include receiving, processing,
				or transmitting public safety information received through a Public Safety
				Answering Point or Emergency Communications Center.
Missouri Code of State Regulations › Title 11 - DEPARTMENT OF PUBLIC SAFETY › Division 90 - Missouri 911 Service Board › Chapter 4 - 911 Training and Standards Act › Section 11 CSR 90-4.030 - Initial Training

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: The board was required by statute to conduct
				  a review of the rules being amended. The purpose of each amendment is to move
				  the 911 Training and Standards Act to the same division of the rules as the
				  board's other rules, to update the rules to reflect statutory changes, and to
				  improve the training requirements and process.
(1) Telecommunicators hired after August 28,
				1999, must complete the following initial training units (ITU) within twelve
				(12) months of the date of employment:
(A) In
				order to act as a telecommunicator for any law enforcement agency, sixteen (16)
				hours of police dispatcher ITU or forty (40) hours of joint communications
				dispatcher ITU;
(B) In order to act
				as a telecommunicator for any fire department, sixteen (16) hours of fire
				dispatcher ITU or forty (40) hours of joint communications dispatcher
				ITU;
(C) In order to act as a
				telecommunicator for any emergency medical service, sixteen (16) hours of
				emergency medical dispatcher ITU or forty (40) hours of joint communications
				dispatcher ITU; and
(D) In order to
				act as a telecommunicator for a joint communications center, forty (40) hours
				of joint communications dispatcher ITU.
Missouri Code of State Regulations › Title 11 - DEPARTMENT OF PUBLIC SAFETY › Division 90 - Missouri 911 Service Board › Chapter 4 - 911 Training and Standards Act › Section 11 CSR 90-4.040 - Exemptions and Waiver of Initial Training Requirement

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: The board was required by statute to conduct
				  a review of the rules being amended. The purpose of each amendment is to move
				  the 911 Training and Standards Act to the same division of the rules as the
				  board's other rules, to update the rules to reflect statutory changes, and to
				  improve the training requirements and process.
(1) The following individuals shall be
				exempted from the requirements of this rule:
(A) Telecommunicators who meet the definition
				of an emer-gency medical dispatcher as defined by 190.100, RSMo;
(B) Individuals who have received training by
				an emergency medical entity accredited or certified under section
				190.131,
				RSMo; and
(C) Individuals who
				provide pre-arrival medical instructions and work for an agency, which meets
				the requirements, set forth in 190.134, RSMo.
Missouri Code of State Regulations › Title 11 - DEPARTMENT OF PUBLIC SAFETY › Division 90 - Missouri 911 Service Board › Chapter 4 - 911 Training and Standards Act › Section 11 CSR 90-4.050 - Requirements for Continuing Education

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: The board was required by statute to conduct
				  a review of the rules being amended. The purpose of each amendment is to move
				  the 911 Training and Standards Act to the same division of the rules as the
				  board's other rules, to update the rules to reflect statutory changes, and to
				  improve the training requirements and process.
(1) Telecommunicator continuing education
				units (CEU) shall be obtained and monitored on a fixed three- (3-) year cycle,
				with the first CEU period ending December 31, 2014, and successive CEU periods
				ending December 31 every third year thereafter.
(2) Every telecommunicator shall obtain a
				minimum of twenty-four (24) hours of CEU credit during each CEU
				period.
(3) CEU credit may be
				obtained from the following sources:
(A) From
				a CEU provider approved pursuant to 11 CSR 90-4.070 or a Continuing Law
				Enforcement Education provider licensed pursuant to
				11 CSR
				75-15.030 Peace Officer Standards and Training (POST)
				Program;
(B) From an Emergency
				Medical Dispatch (EMD) Training entity certified pursuant to
				19 CSR
				30-40.331 Application and Accreditation or
				Certification Requirements for Training Entities that Conduct Training for
				First Responders, Emergency Medical Dispatchers, Emergency Medical
				Technicians-Basic, Emergency Medical Technicians-Intermediate, and Emergency
				Medical Technicians-Paramedic;
(C)
				From a source approved to provide a specific CEU course pursuant to 11 CSR
				90-4.080;
(D) From an approved
				out-of-state source pursuant to 11 CSR 90-4.090;
(E) For serving as an instructor for a CEU
				class pursuant to 11 CSR 90-4.060(3)(B);
(F) By attending an accredited college or
				university course related to communications or emergency management or
				applicable to communications or emergency management administration pursuant to
				11 CSR 90-4.060(3)(C); or
(G) From
				any current governmental agency or public safety organization
				employer.
Missouri Code of State Regulations › Title 11 - DEPARTMENT OF PUBLIC SAFETY › Division 90 - Missouri 911 Service Board › Chapter 4 - 911 Training and Standards Act › Section 11 CSR 90-4.060 - Minimum Standards for Continuing Education Training

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: The board was required by statute to conduct
				  a review of the rules being amended. The purpose of each amendment is to move
				  the 911 Training and Standards Act to the same division of the rules as the
				  board's other rules, to update the rules to reflect statutory changes, and to
				  improve the training requirements and process.
(1) All telecommunicator continuing education
				unit (CEU) training shall relate to one (1) or more of the following curricula
				areas:
(A) Legal studies-Described as training
				that focuses on the organization's mission, policy and procedure, standards,
				discipline, liability, or any type of legal issue;
(B) Technical studies-Described as training
				that focuses on public safety communications systems, radios or other dispatch
				consoles, telephone instruments and features, automatic number and location
				identification, broadband applications, text-to-9-1-1, ADA compliance
				equipment, and NG 9-1-1;
(C)
				Interpersonal perspectives-Described as training that focuses on interpersonal
				communications skills such as cultural diversity, ethics and values, fair and
				impartial service practices, conflict management, critical thinking, social
				intelligence, mental health awareness, personal well-being, stress management,
				customer service, management, and leadership; or
(D) Skill development-Described as training
				that focuses on activities that develop higher proficiency in telephone
				interview, call processing techniques, information management, computerized
				mapping, computer aided dispatch techniques, radio dispatch, and other critical
				skills related to public safety communication.
Missouri Code of State Regulations › Title 11 - DEPARTMENT OF PUBLIC SAFETY › Division 90 - Missouri 911 Service Board › Chapter 4 - 911 Training and Standards Act › Section 11 CSR 90-4.070 - Procedure to Obtain Continuing Education Provider Approval for 911 Telecommunicators

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: The board was required by statute to conduct
				  a review of the rules being amended. The purpose of each amendment is to move
				  the 911 Training and Standards Act to the same division of the rules as the
				  board's other rules, to update the rules to reflect statutory changes, and to
				  improve the training requirements and process.
(1) Any person or entity may apply for
				continuing education units (CEU) provider approval.
(2) An applicant shall submit to the board a
				CEU provider approval application. The board's training committee or other
				designees may review or request additional information from an
				applicant.
(3) CEU courses shall
				relate to one (1) or more of the curricula areas pursuant to 11 CSR
				90-4.060.
(4) The board's training
				committee or other designees may consider any relevant factor in determining an
				applicant's qualifications, including the applicant's history, facilities and
				equipment, academic qualifications, financial qualifications, the estimated
				number of annual graduates, letters of support, and the justification for
				provider status as opposed to obtaining individual course approval pursuant to
				11 CSR 90-4.080.
(5) The board's
				training committee or other designees-
(A) May
				request additional information regarding the application and/or conduct a site
				visit;
(B) Shall review the
				applicant's policies and procedures, including attendance and instructor
				evaluation policies;
(C) Shall
				review the applicant's proposed courses, including training objectives,
				outlines, evaluation plan, and instructor qualifications; and
(D) Report its findings to the board's
				director and recommend that the board's director grant or deny the
				application.
Missouri Code of State Regulations › Title 11 - DEPARTMENT OF PUBLIC SAFETY › Division 90 - Missouri 911 Service Board › Chapter 4 - 911 Training and Standards Act › Section 11 CSR 90-4.080 - Procedure to Obtain Approval for an Individual Continuing Education Course for 911 Telecommunicators

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: The board was required by statute to conduct
				  a review of the rules being amended. The purpose of each amendment is to move
				  the 911 Training and Standards Act to the same division of the rules as the
				  board's other rules, to update the rules to reflect statutory changes, and to
				  improve the training requirements and process.
PURPOSE: This rule identifies the procedure to obtain
				  approval for an individual telecommunicator continuing education unit (CEU)
				  course.
(1) To be eligible to
				obtain approval for a specific, individual telecommunicator continuing
				education unit (CEU) course, an applicant must not be the holder of a CEU
				provider approval.
(2) An applicant
				shall submit to the board's training committee or designees a completed
				individual CEU course application. The training committee may investigate the
				applicant or request additional information from the applicant.
(3) CEU courses shall relate to one (1) or
				more of the curricula areas in 11 CSR 90-4.060.
(4) The board's training committee or
				designees may consider any relevant factor in determining the qualification of
				the applicant and proposed course, including, attendance policy, evaluation
				plan, training objectives, course outline, and record of instructions of
				previous courses.
(5) The board's
				training committee or designees shall make a recommendation to the board's
				director.
(6) The board's director
				may-
(A) Request additional information
				regarding the application;
(B)
				Grant approval of the individual CEU course; or
(C) Deny the application.
Missouri Code of State Regulations › Title 11 - DEPARTMENT OF PUBLIC SAFETY › Division 90 - Missouri 911 Service Board › Chapter 4 - 911 Training and Standards Act › Section 11 CSR 90-4.090 - Out of State, Federal and Organizations or Commercial Entities Continuing Education Credit for 911 Telecommunicators

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: The board was required by statute to conduct
				  a review of the rules being amended. The purpose of each amendment is to move
				  the 911 Training and Standards Act to the same division of the rules as the
				  board's other rules, to update the rules to reflect statutory changes, and to
				  improve the training requirements and process.
(1) The board's training committee or
				designees may recognize other state or federal agencies and organizations or
				commercial entities with standards for continuing education training providers
				comparable to the standards established pursuant to these rules.
(2) In order to receive credit for attending
				continuing education unit CEU training recognized by the board's training
				committee pursuant to this rule, a telecommunicator shall maintain evidence
				that-
(A) The training was approved for
				continuing education by the state or federal agency or organization or a
				commercial entity providing the training or by the state in which the training
				was located; and
(B) The
				telecommunicator successfully completed the training.
Missouri Code of State Regulations › Title 11 - DEPARTMENT OF PUBLIC SAFETY › Division 90 - Missouri 911 Service Board › Chapter 4 - 911 Training and Standards Act › Section 11 CSR 90-4.100 - Computer-Based Continuing Education Training for 911 Telecommunicators

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: The board was required by statute to conduct
				  a review of the rules being amended. The purpose of each amendment is to move
				  the 911 Training and Standards Act to the same division of the rules as the
				  board's other rules, to update the rules to reflect statutory changes, and to
				  improve the training requirements and process.
(1) Any source approved to provide
				telecommunicator continuing education unit (CEU) training pursuant to 11 CSR
				90-4.050 may offer interactive, computer-based training.
(2) Computer-based training shall meet all
				requirements of 11 CSR 90-4.060. In addition, the training certificate
				presented to each trainee shall bear the phrase "Computer-Based
				Training."
(3) A computer-based
				training course shall be considered a complete course outline plan within
				itself. When a course is no longer available via computer, the provider shall
				maintain a printed copy of the course outline in the course file or a video
				copy retained pursuant to 11 CSR 90-4.060(5).
(4) The course administrator shall attest to
				actual attendance and may ascertain attendance by any reasonably certain
				method, including tracking by the computer course software, if the tracking
				meets the standard of this rule. The attendance policy and methodology for
				ascertaining attendance shall be included in the course record file.
(5) The number of CEU credit hours for a
				computer-based training course shall be determined by the approved
				provider.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 1 - Organization of Department of Revenue › Section 12 CSR 10-1.010 - Organizational Structure

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: The amendment includes the removal of
				  outdated provisions and updates to the methods of contacting the
				  department.
(1) The
				Department of Revenue is the charge of a director of revenue appointed by the
				governor, by and with the advice and consent of the senate. The department has
				divisions as provided by law. The department collects all taxes and fees
				payable to the state as provided by law. Those taxes and fees include but are
				not limited to income tax, sales and use tax, cigarette tax, motor fuel tax,
				tire and battery tax, financial institutions tax, and fees for certificates of
				title and registration of motor vehicles and for drivers' licenses. The
				department also administers the safety responsibility statutes.
(2) The powers, duties and functions of the
				State Tax Commission have been transferred under the Reorganization Act of 1974
				by type III transfer (see section
				1.7(1)(c) of
				the Act) to the department.
(3)
				The public may obtain information from or make submissions to or requests of
				the department in person or by mail, telephone, or email to the director of
				revenue at the Department of Revenue offices in Jefferson City, Missouri. Any
				information from, submission to, or requests of the State Tax Commission may be
				made to the commission at its office in Jefferson City, Missouri.
*Original authority: 536.023.3, RSMo 1975, amended 1976,
					 1997.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 1 - Organization of Department of Revenue › Section 12 CSR 10-1.020 - Letter Rulings

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: The purpose of this amendment includes
				  allowing for electronic and email submission of letter ruling
				  requests.
(1) Letter Rulings.
(A) The director or his/her duly authorized
				agent as authorized under section 536.021.10, RSMo shall issue letter rulings
				subject to the terms and conditions set forth in this rule.
(B) When an issue on which a letter ruling is
				requested is clearly covered by a duly enacted statute, regulation,
				administrative rule or a well-established principle of interpretation of the
				law, the director may decline to issue a letter ruling or issue an information
				letter instead of a letter ruling. An information letter is not a letter ruling
				and is not binding on the department. An information letter calls attention to
				a well-established principle or interpretation of the law and is merely a
				response for informational purposes.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 2 - Income Tax › Section 12 CSR 10-2.030 - Subsequent Change of Accounting Period

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule serves as a guideline in the
				  determination of the amount of an individual taxpayer's allowable personal and
				  dependency exemptions where a short taxable period income tax return is
				  required due to a change in the taxpayer's taxable year for federal income tax
				  purposes.
(1) If a taxpayer's
				taxable year is changed for federal income tax purposes, the Missouri taxable
				year will automatically be changed. No application for change of accounting
				period for Missouri income tax purposes will be required. If a short taxable
				period for federal income tax purposes results from a change in the taxpayer's
				accounting period, the taxpayer also shall file a Missouri income tax return
				for that short taxable period, attaching a copy of one (1) of the items
				indicating federal permission. Missouri taxable income shall be computed on the
				basis of the period for which the return is made and in accordance with the
				rules applicable to the determination of Missouri taxable income generally,
				except that the amount of allowable personal and dependency exemptions shall be
				reduced to the amount which bears the same ratio to the full amount for those
				exemptions as the number of months in the period bears to twelve (12)
				months.
(2) Example: A resident
				individual has been filing his/her federal and Missouri income tax returns on
				the basis of a fiscal year ending September 30. S/he changes to a calendar year
				basis and files a federal income tax return for the short taxable period
				October 1 to December 31. S/he is entitled to one (1) personal exemption.
				His/her federal adjusted gross income (FAGI) for the short taxable period is as
				follows:
Salary
$3,000
United States bond interest
$ 40
Savings bank interest
$ 60
FAGI
$3,100
His/her Missouri taxable income (before federal income tax
				  deduction) is as follows:
FAGI
$3,100
Less modification for United States bond interest
$ (40)
Missouri adjusted gross income
$3,060
Federal itemized deduction (no federal standard
						  deduction is allowable for short-period returns; no Missouri modifications
						  applicable)
$(250)
Personal exemption ($1,200 x 3/12)
$(300)
Missouri taxable income (before federal income tax
						  deduction)
$2,510
*Original authority: 143.961, RSMo
					 1972.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 2 - Income Tax › Section 12 CSR 10-2.035 - Conformity of Missouri With Federal Accounting Methods

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: The rule provides that a taxpayer must
				  employ the same method of accounting for Missouri income tax purposes as is
				  used for federal income tax purposes.
(1) A taxpayer must employ the same method of
				accounting in determining Missouri taxable income as is used for federal income
				tax purposes. The term method of accounting refers not only to the overall
				method of accounting (such as cash or accrual) but also to the accounting
				treatment of particular items of income, gain, loss or deduction, such as
				depreciation, bad debts, inventory valuation, research and experimental
				expenditures.
(2) If the taxpayer
				is allowed or is required to change an accounting method for federal income tax
				purposes, a similar change in the accounting method for Missouri income tax
				purposes will automatically be made. No application for change of accounting
				method for Missouri income tax purposes shall be required.
*Original authority: 143.961, RSMo 1972.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 2 - Income Tax › Section 12 CSR 10-2.045 - Missouri Consolidated Income Tax Returns

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule sets forth the requirements for
				  the filing of Missouri consolidated income tax returns by affiliated groups or
				  corporations.
(1) Authority
				for Regulation. This rule is promulgated under the general regulatory powers
				granted to the director of revenue and the specific authority set forth in
				section 143.431.3(5), RSMo, relating to Missouri consolidated income tax
				returns.
(2) Affiliated group. The
				term affiliated group means those members of an affiliated group of
				corporations as defined by
Internal Revenue Code
(IRC) Section
				1504 and the applicable treasury regulations which participate or are required
				to participate in the filing of a federal consolidated income tax return for
				the taxable year.
(3) Missouri
				consolidated return year. The term Missouri consolidated return year means a
				taxable year for which a Missouri consolidated return is filed or required to
				be filed by an affiliated group under this rule.
(4) New member. The term new member shall
				mean a corporation which is a member of an affiliated group during the current
				Missouri consolidated return year but which was not a member of the group for
				the immediately preceding Missouri consolidated return year.
(5) Multistate Tax Compact. The term
				Multistate Tax Compact shall mean the Multistate Tax Compact as enacted into
				law in Missouri as section
				32.200,
				RSMo.
(6) IRC section. The term IRC
				section shall mean the pertinent provision of the
Internal Revenue
				Code
for the taxable year.
(7) Required member. The term required member
				shall mean any corporation included on the federal consolidated return for the
				affiliated group, except:
(A) An express
				company which pays an annual tax on its gross receipts in this state;
(B) An insurance company which pays an annual
				tax on its gross premium receipts in this state;
(C) A Missouri mutual or extended Missouri
				mutual insurance company organized under Chapter 380, RSMo; or
(D) An association or credit union which pays
				an annual tax pursuant to section
				148.620,
				RSMo.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 2 - Income Tax › Section 12 CSR 10-2.050 - Elective Division of Income

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule sets forth the fundamental
				  requirements for a petition by a corporate taxpayer for permission to use a
				  special method of allocating income to Missouri.
(1) Authority for Rule. This rule is being
				issued under the general regulatory powers granted to the director of revenue
				in section
				143.961,
				RSMo which became effective on January 1, 1973.
(2) Applicability and Scope of Rule. This
				rule is intended as an interpretive guideline in the application of section
				143.461,
				RSMo and it sets forth the fundamental requirements for a petition for
				permission to use a special method of allocation under section 143.461.2.,
				RSMo. This rule applies to all taxable years beginning on or after January 1,
				1973, and it also applies with respect to all fiscal year taxable periods which
				contained parts of each of the years 1972 and 1973 for those corporate
				taxpayers which had properly elected to determine their tax and taxable income
				under the provisions of sections 143.011-143.996, RSMo. Chapter 143, RSMo and
				the corresponding regulations shall continue in force and effect with respect
				to all other taxable years.
(3)
				Definitions. As used in this rule-
(A) The
				term director, except as specifically otherwise provided in this rule, shall
				mean the director of revenue or his/her duly authorized agent or designee;
				and
(B) The term Missouri taxable
				income from all sources shall mean so much of the federal taxable income of the
				corporation for the taxable year increased or decreased, as the case may be, by
				the modifications provided for in sections
				143.121
				and
				143.141,
				RSMo. There shall be subtracted, to the extent included in federal taxable
				income, corporate dividends from sources within Missouri and there also shall
				be subtracted the federal income tax deduction provided for in section
				143.171.1., RSMo. The amount of dividends deducted shall depend on the
				apportionment method selected. If single factor apportionment is selected, the
				corporation shall deduct dividends based on whether they are Missouri source
				dividends or non-Missouri source dividends. This also applies to special
				methods selected.
1. If the three (3)-factor
				apportionment method is selected, the dividend deduction shall be based on the
				apportionment percentage calculated before taking into account any allowable
				nonbusiness income. Business dividends, as defined by the Multistate Tax
				Compact, are to be multiplied by the apportionment factor in order to calculate
				the deduction. Also, a corporation with a commercial domicile in Missouri can
				deduct any nonbusiness dividends as defined by the compact.
2. The director of revenue may adopt
				procedures for verifying the actual amount of dividends deducted and may
				prescribe what documents are necessary for verification.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 2 - Income Tax › Section 12 CSR 10-2.067 - Failure to Pay Estimated Tax for Tax Years Ending After December 31, 1989

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule is being amended to remove or
				  change unnecessary, outdated, or incorrect language and citations, to account
				  for statutory and other legal changes since the original filing of the rule, to
				  make the language of section (7) of this rule more lenient, and to promote
				  clarity.
PURPOSE: This rule clarifies the requirement for
				  filing declaration of estimated income tax by individuals and corporations, the
				  determination of the amount of the installments required to be paid by the
				  appropriate due dates, and the additions to tax imposed for the underpayment of
				  estimated tax.
(1)
				Applicability and Scope of Rule. This rule is applicable only with respect to
				taxable years ending after December 31, 1989, and is intended as an
				interpretive guideline in the application of Chapter 143, RSMo.
(2) Definitions. As used in this rule-
(A) The term "director" shall mean the
				director of revenue or his/her duly authorized agent or designee;
(B) The term "farmer" shall mean an
				individual described in section 143.531.2, RSMo. The term does not include a
				corporation and income from catching, taking, harvesting, cultivating, or
				farming any aquatic forms of animal and vegetable life (other than oyster
				farming) does not constitute gross income from farming; and
(C) The term "other corporation" shall mean
				any corporation not defined as a "large corporation" in section
				143.761,
				RSMo.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 2 - Income Tax › Section 12 CSR 10-2.080 - Domestic International Sales Corporations

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This amendment removes the Publisher's Note,
				  updates the IRC year in section (1), and updates the authority RSMo
				  year.
(1) Any corporation
				which satisfies the requirements of Section 992 of the Internal Revenue Code of
				1986 for a taxable year and is excepted from the imposition of federal income
				taxes as a domestic international sales corporation (DISC) shall not be subject
				to the Missouri income tax on corporations for that same taxable
				year.
*Original authority: 143.961, RSMo
					 1972.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 2 - Income Tax › Section 12 CSR 10-2.090 - Computation of Federal Income Tax Deduction for Consolidated Groups

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This amendment updates, among other things,
				  section references in (1)(A) and RSMo authority year.
(1) For each taxable year an affiliated group
				of corporations filing a federal consolidated income tax return does not file a
				Missouri consolidated income tax return, the federal income tax deduction of a
				member of the affiliated group shall be determined by applying the formula set
				forth as follows:
(A) The group's consolidated
				federal income tax liability under Chapter 1 of the Internal Revenue Code (IRC)
				for the same taxable year for which the Missouri return is being filed after
				reduction for all credits on the return, except for the credit for the
				overpayment of any federal tax and the credits allowed by the IRC of 1986 by
				Section 31 (tax withheld on wages), Section 27 (taxes of foreign countries and
				possessions of the United States) and Section 34 (certain uses of gasoline and
				special fuels) shall be multiplied by a fraction, the numerator of which shall
				be the federal taxable income of the member in question and the denominator of
				which shall be the sum of the federal taxable incomes of each member of the
				consolidated group with a positive federal taxable income; and
(B) The product computed in subsection (1)(A)
				shall be multiplied by the apportionment factor of the member in question
				calculated under section
				143.455, RSMo, or such other
				apportionment factor as is computed under the apportionment method applicable
				to the member in question.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 2 - Income Tax › Section 12 CSR 10-2.125 - Cultural Contributions

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSES: This rule establishes the requirements and
				  procedures for claiming the deduction provided in section
				  143.141,
				  RSMo for contributions of literary, musical, scholarly and artistic
				  compositions.
PUBLISHER'S NOTE: The secretary of state has
				  determined that the publication of the entire text of the material which is
				  incorporated by reference as a portion of this rule would be unduly cumbersome
				  or expensive. Therefore, the material which is so incorporated is on file with
				  the agency who filed this rule, and with the Office of the Secretary of State.
				  Any interested person may view this material at either agency's headquarters or
				  the same will be made available at the Office of the Secretary of State at a
				  cost not to exceed actual cost of copy reproduction. The entire text of the
				  rule is printed here. This note refers only to the incorporated by reference
				  material.
(1) The itemized
				deduction authorized by section
				143.141(3),
				RSMo for cultural contributions will be allowed if the following requirements
				are met:
(A) The taxpayer must itemize
				deductions on both the federal and Missouri returns for the tax year in which
				the cultural contribution is made;
(B) The not-for-profit agency or institution
				to which the contribution is made must be exempt from taxation as specified in
				section 501 of the
Internal Revenue Code
(IRC);
(C) The taxpayer must be the original creator
				of the literary, musical, scholarly or artistic composition which constitutes
				the cultural contribution;
(D) The
				cultural contribution must be appraised within one (1) year of donation by a
				qualified appraiser who is not a relative of the donor or donee as defined in
				Title 26, IRC section 168(e)(4)(D). The appraisal must contain a detailed
				description of the composition, the appraiser's name, address, phone number and
				be signed and dated by the appraiser under penalties of perjury;
(E) The appraisal must be attached to the
				income tax return and be accompanied by a sworn statement from the donor and
				donee which indicates acceptance, by both, of the fair market value fixed by
				the appraiser. The statement shall also show the actual date of the donation of
				the cultural contribution, the donor's address and telephone number and the
				address where the composition may be viewed, if applicable; and
(F) The cultural contribution and the
				appraisal are subject to review and approval by the Department of Revenue. The
				amount of the deduction for the cultural contribution shall not exceed the
				appraised value established in subsection (1)(E) reduced by any amount deducted
				from federal adjusted gross income attributable to the contribution. Those
				parts of the federal income tax return pertaining to that deduction shall be
				attached to the Missouri return.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 2 - Income Tax › Section 12 CSR 10-2.130

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 143.031, RSMo 1972; 143.181, RSMo
					 1972, amended 1983 and 143.611, RSMo
					 1972.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 2 - Income Tax › Section 12 CSR 10-2.135 - Frivolous Returns

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule provides examples of misleading or
				  incomplete returns and when the penalty for filing that return will be
				  imposed.
(1) A penalty of up
				to five hundred dollars ($500) will be imposed for filing an incomplete or
				misleading income tax return. Any taxpayer(s) who files a misleading or
				incomplete return will be mailed a notice stating that fact. The notice will be
				sent, by regular mail, to the address on the return or the best address
				available. The taxpayer(s) will have ninety (90) days (one hundred fifty (150)
				days if the taxpayer(s) is outside the United States) from the date the notice
				is mailed to file a proper tax return. The date the notice is mailed will be
				the date of the letter unless shown to be otherwise by the
				taxpayer(s).
(2) The filing of a
				legitimate return will not abate the assessment after the expiration of the
				time period for filing a legitimate return. Some examples of misleading or
				incomplete returns which will incur the penalty are listed in this rule, but
				are not limited to these examples only:
(A) A
				return is filed on which the format has been changed without consent of the
				Missouri Department of Revenue;
(B)
				A return is filed which the taxpayer claims s/he cannot legally pay because the
United States Constitution
requires gold or silver standard
				and not federal reserve notes as legal tender;
(C) A return is filed on which the taxpayer
				claims to be a wage earner and refuses to pay or file a return because wages
				are not income;
(D) Any instance
				where the taxpayer fails to file or complete a return citing violation of
				his/her constitutional rights;
(E)
				A return is filed where the taxpayer lowers his/her income by discounting
				his/her income because of inflation or other factors; and
(F) Any return filed which does not meet the
				previous criteria but is determined by the Department of Revenue to be
				misleading or incomplete for any other reason.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 2 - Income Tax › Section 12 CSR 10-2.140 - Partnership Filing Requirements

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This amendment updates the Publisher's Note,
				  makes corrections to form names in sections (2) and (3) and adds sections (6)
				  and (7) with reference information.
(1) All partnerships, as defined in the
Internal Revenue Code
(IRC) section 761, which have a resident
				partner, or any income derived from sources in this state shall file a properly
				completed return. This return shall be filed regardless of whether the
				partnership has elected not to file for federal purposes pursuant to section
				761 of the IRC.
(2) The return
				shall be made using Missouri Department of Revenue Form MO-1065 Partnership
				Return of Income. Each return shall have attached to it a copy of federal Form
				1065 U.S. Return of Partnership Income and all its schedules, including
				K-1.
(3) An entity electing to be
				completely excluded from the partnership provisions of the IRC which has
				nonresident partners shall be required to file Form MO-1065 Partnership Return
				of Income containing only its name, address, and required signature and attach
				a copy of federal Form 1065 U.S. Return of Partnership Income and the statement
				required with that return for the first taxable year to which the exclusion
				applied.
(4) An entity electing to
				be completely excluded from the partnership provision of the IRC shall not file
				if it has no nonresident partners.
(5) The return shall be filed on or before
				the fifteenth day of the fourth month following the close of each taxable year.
				Taxable year means a year or period which would be a taxable year if the
				partnership were subject to tax under sections
				143.011-143.996, RSMo.
(6) The form MO-1065 Partnership Return of
				Income, dated May 5, 2023, is incorporated by reference and made a part of this
				rule as published by Missouri Department of Revenue, and available at
www.dor.mo.gov
or Harry S Truman
				State Office Building, 301 West High Street, Jefferson City, MO 65101. This
				rule does not incorporate any subsequent amendments or additions.
(7) The federal Form 1065 U.S. Return of
				Partnership Income, dated May 5, 2023, is incorporated by reference and made a
				part of this rule as published by Missouri Department of Revenue, and available
				at
www.dor.mo.gov
or Harry S Truman
				State Office Building, 301 West High Street, Jefferson City, MO 65101. This
				rule does not incorporate any subsequent amendments or additions.
*Original authority: 143.091, RSMo 1972, amended 1989;
					 143.401, RSMo 1972; and 143.581, RSMo
					 1972.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 2 - Income Tax › Section 12 CSR 10-2.150 - Tax Exempt Status of United States Government-Related Obligations

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule notifies the public of the exempt
				  or nonexempt status of United States government obligations pursuant to section
				  143.121,
				  RSMo.
(1) Any obligations
				issued pursuant to the provisions of an Act of Congress of the United States
				known as the Farm Credit Act of 1971 are tax exempt. Obligations issued by the
				following United States government agencies and other exempt entities are tax
				exempt: Banks for Cooperatives, Federal Intermediate Credit Banks, Federal Land
				Banks, Federal Home Loan Banks, United States Postal Service, Federal Housing
				Administration Debentures, Public Housing Notes and Bonds, General Services
				Administration, Small Business Administration, Tennessee Valley Authority,
				Student Loan Marketing Association, Treasury Bills and Bonds, United States
				Individual Retirement Bonds, United States Series E. Bonds, United States
				Series H. Bonds, Commodity Credit Corporation, Federal Deposit Insurance
				Corporation, Federal Farm Loan Corporation, Federal Financing Bank Obligations,
				General Insurance Fund, National Credit Union Central Liquidity Facility,
				National Farm Loan Association, Public Debt, United States Certificates of
				Indebtedness, United States Freedom Shares, Zero Coupon Bonds, Certificate of
				Accrual on Treasury Securities (Cats), Zero Coupon Based Rate Adjustment
				Securities (Zebras), Treasury Investment Growth Receipts (Tigrs), Financial
				Corporation Bonds, Resolution Funding Corporation Bonds, Educational
				Institution Bonds, Financing Corporation Obligations, Puerto Rican Bonds,
				American Samoa, Guam, Northern Mallana Covenant, Northern Mariana, Virgin
				Islands, Federal Farm Credit Banks and Junior College Building Corporation
				Bonds, Series B, 1988.
(2)
				Obligations issued by the following United States government-related agencies
				are not tax exempt: Federal Home Loan Mortgage Corporation, Federal National
				Mortgage Association, Government National Mortgage Association, New Communities
				Debentures, Export-Import Bank of United States, Farmers Home Administration,
				Washington Metropolitan Area Transit Authority and Repurchase
				Agreements.
(3) See
				12 CSR
				10-2.155 with respect to the Missouri income taxation
				of interest received from a mutual fund or regulated investment
				company.
(4) The list of
				obligations provided in this regulation is not all inclusive.
*Original authority: 143.961, RSMo
					 1972.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 2 - Income Tax › Section 12 CSR 10-2.165 - Net Operating Losses

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule explains the proper Missouri
				  income tax treatment of net operating losses by corporations.
(1) Federal Taxable Income Not Less Than Zero
				(0). Federal taxable income is the starting point for computing Missouri
				taxable income. Federal taxable income, as it is used to compute Missouri
				taxable income, may not be less than zero (0) or a negative figure.
(A) Example: In the current year taxpayer had
				a federal net operating loss of one (1) million dollars, of which one hundred
				twenty-five thousand dollars ($125,000) was attributable to Missouri income
				taxes. In a prior year, taxpayer had federal taxable income of $2,500,000. For
				this example, assume the taxpayer had no Missouri modifications to federal
				taxable income. Also assume the prior year return reflected a deduction of
				seven hundred fifty thousand ($750,000) for federal tax liability and after
				applying the net operating loss (NOL) the federal tax liability was reduced to
				four hundred fifty thousand dollars ($450,000). The taxpayer should determine
				his/her current and prior year Missouri income tax as follows:
Current year
Federal subtotal
<$ 875,000>
Mo. state income tax
<$ 125,000>
Federal NOL
<$1,000,000>
Mo. return line -1
$0
Mo. state income tax
$ 125,000
Mo. taxable income
$ 125,000
Mo. tax rate
x
5%
Mo. tax due
$ 6,250
Prior year
Federal taxable income
$2,500,000
Minus NOL carry back
<$1,000,000>
Federal taxable income as amended
$1,500,000
Minus federal tax liability
$ 450,000
Mo. taxable income
$1,050,000
Mo. tax rate
x
5%
Mo. tax due
$ 52,500
Mo. tax paid on original return
<$ 87,500>
Mo. tax refund due
<$ 35,000>*
*The thirty-five thousand dollar ($35,000) refund includes
				  $6,250 attributable to the $125,000 deduction for state taxes.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 2 - Income Tax › Section 12 CSR 10-2.190 - Partners and S Corporation Shareholders Composite Individual Income Tax Return Filing Requirements, Withholding of Income Tax Requirements and Partnership/S Corporation Withholding Exemption

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule clarifies the circumstances under
				  which a composite individual income tax return for nonresident partners or
				  nonresident S corporation shareholders may be filed and the general contents of
				  the return as well as the withholding requirements for nonresident partners and
				  shareholders and the related withholding exemption. Limited liability companies
				  which are treated as partnership for income tax purposes, and limited liability
				  partnerships, will be considered partnerships for purposes of this
				  rule.
(1) Who May File a
				Composite Return.
(A) Any partnership, S
				corporation, limited liability partnership or limited liability company
				(treated as a partnership for tax purposes), with nonresident partners or S
				corporation shareholders not otherwise required to file a Missouri individual
				income tax return may file a composite return on behalf of its nonresident
				partners or shareholders. If the nonresident partner's or S corporation
				shareholder's filing requirements result solely from one (1) or more interests
				in any other partnerships or S corporations, that nonresident partner or S
				corporation shareholder may be included in the composite return.
(B) A composite return may be filed by all
				nonresident partners or S corporation shareholders except-
1. Nonresidents of Missouri who have income
				in Missouri from sources other than the partnership or S corporation;
				or
2. Nonresidents of Missouri
				filing an individual income tax return.
(C) Nonresident partners or S corporation
				shareholders who do not qualify to file a composite return must file an
				individual income tax return in Missouri reflecting income from all sources
				including his/her distributive share of the partnership or S corporation
				income, as required under Chapter 143, RSMo. Nonresident partners or S
				corporation shareholders who do not file a composite return may be subject to
				withholding by the partnership or S corporation on their distributive share of
				the partnership's or S corporation's income for the taxable year of the
				partnership or S corporation as outlined in section (4).