reglab/statecodes huggingface dataset:
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 26 - Dealer Licensure › Section 12 CSR 10-26.070 - Procedural Requirements For Wholesale Motor Vehicle Auctions

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule outlines the procedural
				  requirements for wholesale motor vehicle auctions as defined in section
				  301.550,
				  RSMo.
(1) For purposes of
				this rule, the term "auction" shall mean, "wholesale motor vehicle auction"
				unless specified otherwise.
(2)
				Auctions shall maintain the following information for five (5) years from the
				date of sale of any motor vehicle or trailer:
(A) The year, make, model and vehicle
				identification number of the motor vehicle;
(B) The name and address of the
				seller;
(C) The name and address of
				the buyer;
(D) The date of sale and
				the purchase price;
(E) The
				odometer reading of the motor vehicle at the time of sale and odometer
				disclosure information that complies with the state and federal laws;
				and
(F) The certificate of title
				number and state of issue.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 26 - Dealer Licensure › Section 12 CSR 10-26.080 - Procedural Requirements For Public Motor Vehicle Auctions

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This amendment updates the authority
				  information and incorporates by reference the Federal Buyer's
				  Guide.
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. This material as incorporated by reference in this rule shall be
				  maintained by the agency at its headquarters and shall be made available to the
				  public for inspection and copying at no more than the actual cost of
				  reproduction. This note applies only to the reference material. The entire text
				  of the rule is printed here.
(1) For purposes of this rule, the term
				"auction" shall mean "public motor vehicle auction" unless specified
				otherwise.
(2) Auctions shall
				maintain the following information for five (5) years from the date of sale of
				any motor vehicle or trailer:
(A) The year,
				make, model and vehicle identification number of the motor vehicle;
(B) The name and address of the
				seller;
(C) The name and address of
				the buyer;
(D) The date of sale and
				the purchase price;
(E) The
				odometer reading of the motor vehicle at the time of sale and an odometer
				disclosure statement that complies with the state and federal laws;
(F) A photocopy of both the front and back of
				the certificate of title; and
(G)
				Copies of any supporting rider, statement, affidavit, inspection or other
				document that accompanied the transaction.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 26 - Dealer Licensure › Section 12 CSR 10-26.090 - Regulation of Off-Premises Shows and Tent Sales

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule specifies the requirements a motor
				  vehicle dealer must meet in order to participate in a show or sale conducted
				  away from their bona fide established place of business as provided in section
				  301.566,
				  RSMo.
(1) For purposes of
				this rule, dealers shall be divided into classes, as provided in section
				301.550.3, RSMo, as follows:
(A) Classic
				motor vehicle dealer-A dealer of motor vehicles at least five (5) years of age
				that were produced in limited numbers or otherwise have special value unrelated
				to basic transportation, excluding recreational motor vehicles, historic motor
				vehicles, motorcycles, motortricycles and all terrain vehicles;
(B) Franchised new motor vehicle dealer- A
				dealer of new motor vehicles, excluding recreational motor vehicles,
				motorcycles, motortricycles and all terrain vehicles, and of used motor
				vehicles for sale. The term "franchised new motor vehicle dealer" is not
				synonymous with the term "new motor vehicle franchise dealer" as defined in
				section 301.550.1, RSMo. It is a narrower term that excludes dealers of
				recreational motor vehicles, motorcycles, motortricycles and all terrain
				vehicles;
(C) Historic motor
				vehicle dealer-A dealer of motor vehicles that are at least twenty-five (25)
				years old, excluding recreational motor vehicles, classic motor vehicles,
				motorcycles and motortricycles;
(D)
				Powersport dealer-A dealer who sells, either pursuant to a franchise agreement
				or otherwise, primarily motor vehicles including but not limited to
				motorcycles, all-terrain vehicles and personal watercraft as those terms are
				defined in Chapters 301 and 306, RSMo;
(E) Recreational motor vehicle dealer-A
				dealer of new or used motor vehicles designed, constructed or substantially
				modified for use as temporary housing quarters, including sleeping and eating
				facilities which are either permanently attached to the motor vehicle or
				attached to a unit which is securely attached to the motor vehicle;
(F) Used motor vehicle dealer-A dealer of
				used motor vehicles, provided that the majority of units sold are not
				motorcycles, motortricycles, personal watercraft or recreational motor
				vehicles. The term "used motor vehicle dealer" as used in section 301.550.3,
				RSMo is not synonymous with the term as used in section 301.550.1, RSMo. As
				used in this rule, the term is a narrower term that excludes dealers of
				historic motor vehicles, classic motor vehicles and wholesale motor vehicles;
				and
(G) Wholesale motor vehicle
				dealer-A dealer of motor vehicles only to new motor vehicle franchised dealers
				or other used motor vehicle dealers or via auctions limited to other dealers of
				any class.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 26 - Dealer Licensure › Section 12 CSR 10-26.110 - Antique Motor Vehicle

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule defines "antique motor vehicle" as
				  that term is used in section 301.570.1, RSMo.
(1) "Antique motor vehicle" means any motor
				vehicle at least twenty-five (25) years of age.
*Original authority: 301.550, RSMo 1988, amended 1993,
					 1997; 301.553, RSMo 1988, amended 1989, 1993, 1995,
					 1997.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 26 - Dealer Licensure › Section 12 CSR 10-26.120 - Procedures for Filing Complaints with the Director of Revenue

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule establishes the procedures for
				  filing complaints with the director of revenue against persons licensed or
				  required to be licensed pursuant to Chapter 301, RSMo.
(1) The department shall receive and process
				complaints against a motor vehicle dealer, motor vehicle manufacturer, boat
				dealer, boat manufacturer, public motor vehicle auction, wholesale motor
				vehicle auction or wholesale motor vehicle dealer, powersport dealer, leasing
				company, motor vehicle title service agent, used parts dealer, salvage dealer
				or dismantler, rebuilder, body shop, mobile scrap processor or persons required
				to be licensed as such for acts or practices which may constitute one or more
				violations of Chapters 301, 307 or 407 of the
Revised Statutes of
				Missouri
.
(A) All complaints shall
				be in writing and, at a minimum, shall include:
1. The complainant's name, address and
				telephone number(s) for home and work, if applicable;
2. Information regarding the vehicle, vessel,
				or outboard motor, if applicable, including the year, make, model,
				identification number, the date of purchase, the mileage information if
				applicable, and the purchase price;
3. Information about the person or business
				the complaint is against, including the name and address of the person or
				business, the nature of the complaint, whether the complainant has made contact
				with the owner/manager of the business about the problem, and if so, the
				outcome, the form of relief the complainant is seeking and list the names of
				any other agencies contacted regarding the complaint;
4. Whether an attorney has been contacted or
				a lawsuit filed; and
5. The
				complainant's signature and the date the complaint was signed.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 26 - Dealer Licensure › Section 12 CSR 10-26.180 - Temporary Permits Sold by a Registered Missouri Motor Vehicle Dealer

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule amendment increases a three- (3-)
				  year period to five (5) years, in which certain temporary permit records are to
				  be maintained.
(1) A
				registered dealer may provide no more than one (1) temporary permit per motor
				vehicle or trailer sold by his/her dealership. The temporary permits shall be
				effective for the number of days provided by law and shall be nonrenewable. No
				dealer shall sell a permit for use on any motor vehicle or trailer other than a
				motor vehicle or trailer sold by the dealer or his/her authorized employees at
				the dealer's own certified place of business except that a franchised motor
				vehicle dealer may issue a temporary permit for use on a motor vehicle the
				dealer delivers to a purchaser pursuant to a courtesy delivery arrangement made
				with another franchised dealer or manufacturer.
(2) The sale of all temporary permits, except
				those permits issued pursuant to a courtesy delivery arrangement, shall be
				recorded in the appropriate space on the dealer's monthly sales report by
				notation of the true, accurate and complete permit number next to the
				corresponding motor vehicle or trailer sale listed.
(3) A registered dealer may charge no more
				than the fee prescribed by law for each temporary permit as specified in
				section 301.140.4, RSMo.
(4) Upon
				each sale of a temporary permit, each dealer shall fully complete all
				information on the temporary permit in accordance with Department of Revenue
				instructions . If the permit is issued pursuant to a courtesy delivery
				arrangement, the dealer issuing the permit must record the words courtesy
				delivery on the corresponding permit . The information listed shall be true,
				accurate, and complete. Temporary permits that are spoiled shall be marked void
				and kept as a part of the dealership's records. Temporary permit records shall
				be maintained for a period of at least five (5) years for inspection by law
				enforcement or Department of Revenue officials.
*Original authority: 301.140, RSMo 1939, amended 1947,
					 1951, 1978, 1979, 1986, 1987 and 307.380, RSMo 1967, amended
					 1981.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 26 - Dealer Licensure › Section 12 CSR 10-26.190 - Dealers' Monthly Reports

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule amendment requires dealers filing
				  electronic sales reports to continue filing electronically and to file reports
				  in months when they have zero (0) sales. The amendment also removes unnecessary
				  information.
(1) Every motor
				vehicle and boat dealer must file a monthly sales report on a form prescribed
				by the director of revenue in accordance with section
				301.280,
				RSMo. This report shall be completed in full and received by the Department of
				Revenue on or before the fifteenth day of the month following the month for
				which the sales are being reported. (Example: Sales occurring during the month
				of July must be filed on or before August 15.)
(A) If any due date for filing the report
				falls on a Saturday, Sunday or legal holiday in this state, the report shall be
				considered timely if it is filed on the next day which is not a Saturday,
				Sunday or legal holiday.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 26 - Dealer Licensure › Section 12 CSR 10-26.200

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 301.553, RSMo 1988, amended 1989,
					 1993, 1995, 1997; and 301.566, RSMo 1988, amended 1993, 1996, 1997, 2004,
					 2007.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 26 - Dealer Licensure › Section 12 CSR 10-26.220 - Dealer Disciplinary Hearings

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: The department must provide an opportunity
				  for a hearing on the issue of the discipline to be imposed against a license
				  upon a finding by the Administrative Hearing Commission that grounds exist to
				  discipline that license. This rule establishes the procedure for scheduling and
				  conducting that hearing.
(1)
				As used in this rule the following terms mean-
(A) The term "dealer" as used in this rule
				shall include the classes of dealers set forth in section 301.550.3,
				RSMo.
(B) The term "department" as
				used in this rule shall mean the Missouri Department of Revenue.
(C) The term "director" as used in this rule
				means the Director of Revenue.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 26 - Dealer Licensure › Section 12 CSR 10-26.221 - Good Moral Character of Motor Vehicle Dealers, Manufacturers, Boat Dealers, Salvage Dealers, and Title Service Agents

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This amendment updates the methods of
				  contacting the division director and moves the rule to Chapter
				  26.
(1) Except with a showing
				of evidence to the contrary, the following will be considered prima facie
				evidence on which the registration of a motor vehicle dealer, manufacturer,
				boat dealer, salvage dealer, or title service agent will be denied because of
				lack of good moral character if the applicant-
(A) Has ever been convicted in any federal or
				state court of a felony relating to the acquisition or transfer of motor
				vehicles, trailers, motor vehicle parts or boats;
(B) Within five (5) years preceding the
				application, has been convicted in any federal or state court of a felony,
				within the last three (3) years, or has been convicted in any federal or state
				court of a misdemeanor relating to the acquisition of or transfer of motor
				vehicles, trailers, motor vehicle parts or boats; and
(C) Within three (3) years preceding the
				application, has been convicted in any federal or state court of a misdemeanor,
				or has shown contempt of laws in civil or administrative proceedings; or has
				had a motor vehicle dealer registration, manufacturer registration, boat dealer
				registration, salvage dealer registration, or title service agent registration
				revoked in this or another state and has demonstrated through conduct since the
				date of the occurrence that no substantial improvement in character or
				reliability has occurred. A determination by the director of revenue that
				conduct subsequent to the occurrence in question demonstrated a failure to
				improve character or reliability will be made only following a notice to the
				applicant and a subsequent hearing before the director of revenue or their
				representative.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 26 - Dealer Licensure › Section 12 CSR 10-26.230 - Dealer Administrative Fees and System Modernization

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: The amendment removes an obsolete section
				  and clarifies that licensees have an opportunity to change their declared
				  dealer administrative fee based on the consumer price index changes published
				  every year and the time frame in which the changes must be
				  made.
(1) Beginning December
				1, 2021, all motor vehicle dealers, boat dealers, and powersport dealers
				licensed pursuant to sections
				301.550 to
				301.580, RSMo ("licensees"), who
				charge an administrative fee as allowed under section
				301.558, RSMo, must remit funds
				equaling ten percent (10%) of all administrative fees collected to the Motor
				Vehicle Administration Technology Fund (the "fund") for the implementation of
				the modernized, integrated system described in section
				301.558, RSMo. If an
				administrative fee is charged but is later refunded or credited back to the
				purchaser of a vehicle or vessel, no credit or refund will be permitted on any
				fees remitted to the fund.
(A) Beginning on
				January 20, 2022, for motor vehicle, boat, and powersport sales in December
				2021, and on or about the 20th of each month thereafter for sales occurring the
				month prior, an electronic notification will be generated and issued to each
				licensee which charges an administrative fee in compliance with section
				301.558, RSMo. The electronic
				notification will indicate the amount due and payable to the fund, and the
				licensee must authorize the Department of Revenue to initiate an automated
				clearing house (ACH) transaction with the licensee's financial institution to
				credit/ debit the amount due and payable to the fund. The amount due and
				payable will be ten percent (10%) of each administrative fee charged by the
				licensee based upon the total number of sales reported in the previous month,
				as well as any additional or amended sales in prior monthly sales reports, less
				any sales exempted pursuant to section
				301.558, RSMo.
1. Any licensee charging administrative fees
				must provide the following information to the Department of Revenue:
A. Name of the bank or other financial
				institution;
B. Banking or other
				financial institution account number;
C. Banking or other financial institution
				routing number;
D. Whether or not
				the account is a checking or savings account;
E. Signature of an authorized person on the
				bank or other financial institution account; and
F. Any other information necessary to
				complete the monthly ACH transaction.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 26 - Dealer Licensure › Section 12 CSR 10-26.231 - Maximum Dealer Administrative Fees

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This amendment updates the maximum allowable
				  administrative fee.
EMERGENCY STATEMENT: The director of revenue is
				  mandated to calculate and furnish to the public the maximum administrative fee
				  permitted under section
				  301.558, RSMo. The maximum fee
				  is to be increased annually by an amount equal to the percentage change in the
				  annual average of the Consumer Price Index for All Consumers and be published
				  in the Missouri Register as soon as practicable after January fourteenth of
				  each year. This emergency amendment is necessary to ensure public awareness and
				  to preserve a compelling governmental interest requiring an early effective
				  date in that the amendment informs the public of the established maximum fee to
				  be paid on vehicles for the 2023 calendar year. A proposed amendment covering
				  the same material is published in this issue of the Missouri Register. The
				  director has limited the scope of the emergency amendment to the circumstances
				  creating the emergency. The director has followed procedures calculated to
				  assure fairness to all interested persons and parties and has complied with
				  protections extended by the Missouri and United States Constitutions. Emergency
				  amendment filed February 7, 2024, effective February 23, 2024, expires August
				  20, 2024.
(1) As required by section
				  301.558(4),
				  RSMo, the values in the table below are the
				  yearly maximum administrative fees which may be collected by motor vehicle
				  dealers, boat dealers, and powersport dealers licensed pursuant to sections
				  301.550 to
				  301.580, RSMo, and as published
				  in the Missouri Register as soon as practicable after January 14 of each
				  year.
Maximum Fee (Year)
CPIAUC Increase
New Maximum Fee
Effective Licensure Year
$500 (2021)
4.7%
$523.50
2022
$523.50 (2022)
8.0%
$565.38
2023
$565.38 (2023)
3.9%
$587.43
2024
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 26 - Dealer Licensure › Section 12 CSR 10-26.231 - Maximum Dealer Administrative Fees

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: The proposed amendment is being filed to
				  establish the annual increase to the maximum administrative fee collected as
				  determined by the annual average of the Consumer Price Index for All Consumers
				  per section 301.558, RSMo.
(1) As required by section
				301.558(4),
				RSMo, the values in the table below are the yearly maximum administrative fees
				which may be collected by motor vehicle dealers, boat dealers, and powersport
				dealers licensed pursuant to sections
				301.550 to
				301.580, RSMo, and as published
				in the Missouri Register as soon as practicable after January 14 of each year.
Maximum Fee (Year)
CPIAUC Increase
New Maximum Fee
Effective Licensure Year
$500 (2021)
4.7%
$523.50
2022
$523.50 (2022)
8.0%
$565.38
2023
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 39 - Collections for State Hospitals and Institutions › Section 12 CSR 10-39.010

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 31.040, RSMo 1947, amended 1963, 1967,
					 1971, 1986, 1996.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 40 - Motorcycle Helmet Standards › Section 12 CSR 10-40.010 - Standards Governing Motorcycle Helmet Construction

Current through Register Vol. 49, No. 14, July 15, 2024
(Moved to
				  12 CSR
				  10-24.420 )
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 41 - General Tax Provisions › Section 12 CSR 10-41.010 - Annual Adjusted Rate of Interest

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This proposed amendment establishes the
				  annual adjusted rate of interest to be implemented and applied on taxes
				  remaining unpaid during calendar year 2024.
(1) Pursuant to section
				32.065, RSMo, the Director of
				Revenue upon official notice of the average predominant prime rate quoted by
				commercial banks to large businesses, as determined and reported by the Board
				of Governors of the Federal Reserve System in the Federal Reserve Statistical
				Release H.15(519) for the month of September of each year, has set by
				administrative order the annual adjusted rate of interest to be paid on unpaid
				amounts of taxes during the succeeding calendar year as follows:
Calendar Year
Rate of Interest on Unpaid Amounts of
							 Taxes
1995
12%
1996
9%
1997
8%
1998
9%
1999
8%
2000
8%
2001
10%
2002
6%
2003
5%
2004
4%
2005
5%
2006
7%
2007
8%
2008
8%
2009
5%
2010
3%
2011
3%
2012
3%
2013
3%
2014
3%
2015
3%
2016
3%
2017
4%
2018
4%
2019
5%
2020
5%
2021
3%
2022
3%
2023
6%
2024
9%
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 41 - General Tax Provisions › Section 12 CSR 10-41.020 - Disclosure of Information, Returns, Reports or Facts Shown By Them to State and Federal Prosecuting Officials

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule provides guidance for the
				  disclosure of all tax information, returns, reports or facts shown by them when
				  requested by state or federal prosecuting officials.
(1) The director of revenue or other
				designated official of the Missouri Department of Revenue is permitted to
				disclose all tax information, returns, reports or facts shown by them to a
				state or federal prosecuting official, his/her designees or other persons
				officially involved in any criminal or quasi-criminal investigation action or
				proceeding under the laws of this state or of the United States. The tax
				information, returns, reports or facts shown must be pertinent to a criminal or
				quasi-criminal investigation involving the enforcement of revenue laws or
				investigations of public officials.
(2) All requests for tax information,
				returns, reports or facts shown by them must be made to the director of
				revenue. Requests not directed to the director of revenue will not be honored
				and will be returned to the party(ies) making the request.
(3) Each request must contain the following
				information:
(A) Name and title of person
				making the request;
(B) Description
				of all tax information, returns, reports or facts shown by them being requested
				including the specific taxable years;
(C) A brief statement showing why the tax
				information, returns, reports or facts are pertinent to the
				investigation;
(D) A brief
				description of the entire investigation including the specific revenue laws
				believed to have been violated or crimes committed by the public official under
				investigation; and
(E) Name of the
				person or corporation being investigated.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 41 - General Tax Provisions › Section 12 CSR 10-41.025 - Disclosure of Confidential Taxpayer Information to Officers, Members, Partners, and Employees of a Business

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: Businesses often communicate with the
				  Missouri Department of Revenue through officers, members, partners, or
				  employees. This rule establishes a simplified process for documenting such
				  persons' authority to communicate with the department on behalf of a business
				  about confidential tax matters, when a power of attorney is not
				  necessary.
(1) The director
				of revenue or other designated official of the Missouri Department of Revenue
				may disclose all tax information relating to a particular taxpayer's return to
				an officer, member, or partner of the business, related to any period for which
				the officer, member, or partner is registered with the Department of
				Revenue.
(2) The director of
				revenue or other designated official of the Missouri Department of Revenue may
				disclose all tax information to any employee with job duties that include, but
				are not limited to, the following:
(A)
				Responsibility for answering correspondence dealing with state tax
				matters;
(B) Responsibility for
				answering verbal requests from a tax authority dealing with state tax
				matters;
(C) Responsibility for
				reviewing state tax matters and submitting requested information to a tax
				authority; or
(D) Responsibility
				for preparing tax documents (but not necessarily responsibility for signing
				such documents) to be filed with a tax authority.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 41 - General Tax Provisions › Section 12 CSR 10-41.040 - Retribution of Bad Checks

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule clarifies how a taxpayer can make
				  retribution of a bad check payment.
(1) Any person required to pay any tax who
				issues or passes a check or other similar sight order which is returned to the
				Department of Revenue because the account upon which the check or order was
				drawn was closed or did not have sufficient funds at the time of presentation
				for payment by the Department of Revenue to meet the face amount of the check
				or order must make restitution for the amount of the tax plus applicable
				penalties and interest in the form of a cashier's check, certified check or
				money order.
(2) The penalty will
				be a minimum of ten dollars ($10) or five percent (5%) of the returned check or
				sight order, but will not exceed one hundred dollars ($100) as set out in
				section
				139.235,
				RSMo.
(3) Interest is calculated at
				a daily rate based on the annual interest rate set each year per section
				32.065,
				RSMo.
(4) This rule applies only if
				restitution is made to the Department of Revenue. If restitution is made to a
				local prosecuting attorney, it must be in a manner required by the
				prosecutor.
*Original authority: 139.235, RSMo
					 1983.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 42 - General Department Policies › Section 12 CSR 10-42.030 - Gifts to the State

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule clarifies the procedure for
				  acceptance of gifts to the state of Missouri.
(1) Any devise, bequest, donation, gift or
				assignment of money, bonds or choses in action, or of any property, real,
				personal or mixed, to a specific department, division, commission, institution
				or other agency of the state of Missouri shall be received and accepted by such
				department, division, commission, institution or other agency pursuant to the
				constitutional or statutory authority granted to such agency.
(2) Any devise, bequest, donation, gift or
				assignment of money, bonds or choses in action, or of any property, real,
				personal or mixed, to the state of Missouri, and not to a specific department,
				division, commission, institution or other agency thereof authorized to receive
				and accept same, may be received and accepted by the Director of Revenue upon
				such terms, conditions and limitations as are acceptable to the Director of
				Revenue. The Director of Revenue's authority to receive and accept a devise,
				bequest, donation, gift or assignment may, by designation of the Director of
				Revenue, be delegated to other officials or employees of the Department of
				Revenue.
(3) Every devise, bequest,
				donation, gift or assignment to the state of Missouri submitted to the Director
				of Revenue for purpose of acceptance shall be documented in form substantially
				as follows:
STATE OF MISSOURI DEED OF GIFT
FROM:
________________________
Name of Donor
________________________
Street Address
________________________
City State Zip Code
KNOW ALL PERSONS BY THESE PRESENTS that the Donor does hereby
				  convey to the state of Missouri without consideration all right, title and
				  interest in the following property upon such terms, conditions and limitations
				  as are specifically set forth herein:
(Description of Property)
(Description of Terms, Conditions and Limitations)
It is intended that this conveyance constitute a valid gift
				  under the laws of the state of Missouri so that the right and title to such
				  property shall pass to and vest in the state of Missouri, and all such property
				  and the proceeds thereof may be appropriated for educational purposes or for
				  such other purposes as the General Assembly may direct.
________________________
Signature of Donor (or Authorized Representative)
________________________
Title (if applicable)
________________________
Date
(4) A
				prospective donor should contact the general counsel of the Department of
				Revenue for the purpose of discussing any terms, conditions or limitations of a
				gift to the state of Missouri, and to discuss the manner of delivery of the
				gift to the state of Missouri.
*Original authority: 33.550, RSMo 1939, amended
					 1947.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 42 - General Department Policies › Section 12 CSR 10-42.040 - Documents Requiring the Director's Personal Signature

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule clarifies what documents as
				  ministerial acts may be delegated by the director to his/her
				  subordinates.
(1) The
				director of revenue may delegate to his/her subordinates the right to execute
				on behalf of the Department of Revenue all documents which record the
				performance of a ministerial act. The following departmental documents are
				examples of documents which can be signed by duly authorized subordinates:
				sales/use tax assessments, final notice of state income tax deficiency,
				certification of delinquent sales tax, assessment of delinquent cigarette tax,
				certificate of title and notice of loss of driving privilege.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 42 - General Department Policies › Section 12 CSR 10-42.060

Current through Register Vol. 49, No. 14, July 15, 2024
The secretary of state has determined that the publication
					 of this rule in its entirety would be unduly cumbersome or expensive. The
					 entire text of the material referenced has been filed with the secretary of
					 state. This material may be found at the Office of the Secretary of State or at
					 the headquarters of the agency and is available to any interested person at a
					 cost established by state law.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 42 - General Department Policies › Section 12 CSR 10-42.080 - Industry Type Report (ITR)

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: To inform the public, state agencies, and
				  political subdivisions of the availability of the Industry Type Report
				  (ITR).
(1) The Industry Type
				Report (ITR) is a statistical summary of the number of business accounts within
				a particular political subdivision of the state of Missouri based on the North
				American Industry Classification System Code (NAICS Code).
(2) The following information is contained in
				the ITR:
(A) NAICS Code;
(B) Type of industry;
(C) Number of business accounts for the
				particular NAICS Code;
(D) Amount
				of taxable sales of all business accounts for the particular NAICS Code if
				there are six (6) or more business accounts by year and quarter; and
(E) Time period of
				report.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 42 - General Department Policies › Section 12 CSR 10-42.090 - Business Listing Report

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: To inform state agencies and political
				  subdivisions of the availability of the Sales and Use Tax Business Listing
				  Report.
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. This material as incorporated by reference in this rule shall be
				  maintained by the agency at its headquarters and shall be made available to the
				  public for inspection and copying at no more than the actual cost of
				  reproduction. This note applies only to the reference material. The entire text
				  of the rule is printed here.
(1) The Business Listing Report (BLR) is a
				listing of the name and address of businesses which have a sales tax license
				within a particular county, city, or mass transit district within the state of
				Missouri.
(2) The BLR is available
				to local taxing authorities imposing a sales tax. It contains the following
				information for their taxing jurisdiction:
(A) Name and address of business;
(B) Name and address of location;
(C) Sales tax license number (Missouri
				ID/MOID);
(D) Date location opened
				and closed (if applicable);
(E)
				Whether the business has a liquor license;
(F) Jurisdiction code and site code;
(G) North American Industry Classification
				System (NAICS) standard industry code and description;
(H) Account tax type and location
				type;
(I) Account filing
				frequency;
(J) Whether location is
				located within city limits; and
(K)
				The number of businesses and the total number of locations within the political
				subdivision.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 42 - General Department Policies › Section 12 CSR 10-42.100 - Monthly Sales and Use Tax Distribution Report

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This amendment removes outdated information
				  and makes corrections to current information including the elimination of the
				  fee charged for the report request.
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. This material as incorporated by reference in this rule shall be
				  maintained by the agency at its headquarters and shall be made available to the
				  public for inspection and copying at no more than the actual cost of
				  reproduction. This note applies only to the reference material. The entire text
				  of the rule is printed here.
(1) The Monthly Sales Tax Distribution Report
				(the "Report") is a listing of all sales tax collected by the Department of
				Revenue for the local taxing authority imposing a sales tax.
(2) The following information is contained in
				the Report:
(A) Name of business;
(B) Missouri tax ID number;
(C) Filing period for which the distribution
				is attributable; and
(D) Amount of
				distribution for each filing period paid by the taxpayer during this
				month.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 43 - Investment of Nonstate Funds › Section 12 CSR 10-43.010 - Department of Revenue Investment Group

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule establishes the Department of
				  Revenue Investment Group and grants it authority to formulate, subject to the
				  approval of the director of revenue, investment policies and procedures
				  designed to invest nonstate funds in safe, competitive yield investment
				  instruments prior to distribution of the principal and interest to local
				  political subdivisions.
(1)
				The director of revenue creates the Department of Revenue Investment Group.
				This group shall be composed of employees from the Department of
				Revenue.
(2) All inquiries or
				notices relating to the Investment Group should be directed to the director of
				the Fiscal Services Division as follows:
Fiscal Services Division
Missouri Department of Revenue
PO Box 87
301 West High Street
Jefferson City, MO 65105-0087
(573) 751-7429
(3)
				The Investment Group has the responsibility of assisting the director of
				revenue in formulating and carrying out investment policies and procedures
				designed to invest non-state funds in safe, competitive yield investment
				instruments prior to distribution of the principal and interest to local
				political subdivisions. Before any of the investment policies and procedures
				formulated by the Investment Group are implemented, the policies and procedures
				must be reviewed and approved by the director of revenue.
(4) The Investment Group will meet at least
				quarterly and may meet more often as necessary.
(5) The Investment Group shall have the right
				to request the attendance of additional Department of Revenue employees,
				investment advisors, banking experts and other finance experts to help the
				Investment Group formulate and implement the department's investment policies
				and procedures.
*Original authority: 136.120, RSMo
					 1945.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 43 - Investment of Nonstate Funds › Section 12 CSR 10-43.020 - Investment Instruments for Nonstate Funds

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: The amendment adds commercial paper to the
				  investment instruments for nonstate funds and increases the maximum allowed for
				  any one (1) security in the investment portfolio.
(1) All nonstate funds held for any purpose
				by any investment agent of the director of revenue shall be held by the agent
				in an interest bearing account.
(2)
				The Department of Revenue Investment Group shall use their collective best
				judgment to ensure that the investment instruments purchased on behalf of the
				director of revenue by his/her investment agent shall be in the best overall
				interest of the local political subdivisions. In making their recommendations,
				the Investment Group shall give due consideration to-
(A) The preservation of all nonstate funds
				and earned interest;
(B) The
				comparative yield to be derived from the investment instrument;
(C) The effect upon the economy and welfare
				of the people of Missouri of the removal or withholding from banking
				institutions in the state of all or some such nonstate funds and investing
				same; and
(D) All other factors
				which to them as a prudent Investment Group seem to be relevant to the general
				public welfare in the light of the circumstances at the time
				prevailing.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 44 - Miscellaneous Fees and Taxes › Section 12 CSR 10-44.010 - Tire Fee Application

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule clarifies the definition and the
				  application of the tire fee to sales of tires. The tire fee is imposed by
				  section
				  260.273,
				  RSMo.
(1) The fifty-cent
				($.50) tire fee is applicable to each new tire sold at retail.
(A) "Tire," a continuous solid or pneumatic
				rubber covering encircling the wheel of any self-propelled vehicle not operated
				exclusively upon tracks, or a trailer as defined in Chapter 301, RSMo, except
				farm tractors and farm implements owned and operated by a family farm or family
				farm corporation as defined in section
				350.010,
				RSMo.
(B) A trailer is any vehicle
				without motive power designed for carrying property or passengers on its own
				structure and for being drawn by a self-propelled vehicle. The term trailer
				shall not include cotton trailers or manufactured homes as defined in sections
				301.010 and
				700.010,
				RSMo.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 44 - Miscellaneous Fees and Taxes › Section 12 CSR 10-44.010 - Tire Fee Application

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This amendment clarifies sold at retail and
				  retail sale and updates contact information.
(1) The fifty-cent ($.50) tire fee is
				applicable to each new tire sold at retail or sold as a retail sale. The terms
				"sold at retail" and "retail sale" do not include the sale of new tires to a
				person solely for the purpose of resale, if the subsequent retail sale in this
				state is to the ultimate consumer and is subject to the fee.
(A) "Tire," a continuous solid or pneumatic
				rubber covering encircling the wheel of any self-propelled vehicle not operated
				exclusively upon tracks, or a trailer as defined in Chapter 301, RSMo, except
				farm tractors and farm implements owned and operated by a family farm or family
				farm corporation as defined in section
				350.010,
				RSMo.
(B) A trailer is any vehicle
				without motive power designed for carrying property or passengers on its own
				structure and for being drawn by a self-propelled vehicle. The term trailer
				shall not include cotton trailers or manufactured homes as defined in sections
				301.010 and
				700.010,
				RSMo.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 44 - Miscellaneous Fees and Taxes › Section 12 CSR 10-44.020 - Tire Fee Reporting and Payment Requirements

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule interprets section
				  260.273,
				  RSMo as it applies to the reporting and filing requirements for the fifty-cent
				  per tire fee pursuant to Senate Bill 530.
(1) All the reporting and payment
				requirements of Chapter 144, RSMo will apply to the tire fee. In addition-
(A) The tire fee shall be reported and taxes
				paid on a quarterly basis for all retailers required to collect and remit this
				fee. For the purpose of the tire fee, calendar quarter is defined as the period
				of three (3) consecutive calendar months ending on March 31, June 30, September
				30 or December 31. Returns are due on the last day of the month following the
				end of the calendar quarter;
(B)
				Tire retailers are required to register, collect and remit the tire fee.
				However, there is no additional licensing or bonding requirement;
(C) For every remittance to the director of
				revenue, the person required to remit shall be entitled to deduct and retain an
				amount equal to six percent (6%) of the remittance. (Note: This amount is
				considered a cost of collection allowance, not a timely filing allowance as
				defined in section
				144.140,
				RSMo.); and
(D) The fifty-cent
				(50[CENT]) tire fee is applicable to each new tire sold at retail. No sales tax
				exemptions under Chapter 144, RSMo apply.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 44 - Miscellaneous Fees and Taxes › Section 12 CSR 10-44.100 - Excess Traffic Violation Revenue

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This proposed amendment is necessary to reflect the
				  substantial repeal of section 302.341.2, RSMo, the replacement of that section
				  with similar obligations in section
				  479.359,
				  RSMo, and the creation of new obligations in sections
				  479.350 to
				  479.372,
				  RSMo.
PURPOSE: Sections
				  479.350 to
				  479.372,
				  RSMo, provide for cities, towns, villages, and counties to file certain
				  addendums and remit to the Department of Revenue any amount from fines, bond
				  forfeitures, and court costs for minor traffic violations occurring within
				  cities, towns, villages, and counties that are in excess of a statutory
				  percentage of its total annual general operating revenue. This rule explains
				  the procedure for remitting the excess amount to the department.
(1) Definitions. For purposes of this rule
				and any determinations required to be made under sections
				479.350 to
				479.372,
				RSMo, the following definitions apply:
(A)
				"Annual general operating revenue"-as defined in section
				479.350(1),
				RSMo;
(B) "Court costs"-as defined
				in section
				479.350(2),
				RSMo;
(C) "Minor traffic
				violation"-as defined in section
				479.350(3),
				RSMo; and
(D) "Statutory
				percentage"-the percentage of annual general operating revenue applicable to
				the city, town, village, or county pursuant to section
				479.359,
				RSMo.