reglab/statecodes huggingface dataset:
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 12 - Bingo Tax › Section 12 CSR 10-12.510 - Disclosure of Certain Bingo Records and Confidentiality of Closed Records

Current through Register Vol. 49, No. 14, July 15, 2024
(Rescinded January 29, 1995)
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 16 - Cigarette Tax › Section 12 CSR 10-16.040 - Tax Evidenced by Stamps

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule explains the authorization and use
				  of stamps.
(1) The director
				of revenue will only furnish tax stamps to licensed Missouri wholesalers that
				purchase all unstamped cigarettes directly from the manufacturer.
(2) Cigarette tax stamps cannot be loaned,
				sold, exchanged or otherwise transferred by any wholesaler to any other
				wholesaler or any other person without prior approval of the director of
				revenue.
(3) A cigarette tax stamp
				is considered canceled when affixed to a package of cigarettes.
*Original authority: 66.380, RSMo 1967, amended 1993, 1995;
					 136.030, RSMo 1945, amended 1947, 1949, 1965; 136.120, RSMo 1945; 149.015, RSMo
					 1974, amended 1982, 1993, 1994; 149.021, RSMo 1974, amended 1982; and 210.320,
					 RSMo 1939, amended 1969, 1976, 1978, 1993,
					 1995.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 16 - Cigarette Tax › Section 12 CSR 10-16.060 - Sample Cigarettes

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule explains the responsibilities of a
				  manufacturer distributing non-stamped sample cigarettes.
(1) Cigarettes distributed in Missouri by
				manufacturers as samples must be so marked. The manufacturer must report the
				dates, locations and number of sample cigarettes delivered. The report and all
				tax due on the sample cigarettes are due on the fifteenth day of the month
				following the month in which the shipments were made.
(2) The manufacturer must remit county
				cigarette tax to the department if the sample cigarettes were distributed in
				either Jackson County or St. Louis County.
(3) The manufacturer must remit city
				cigarette tax to any city levying a cigarette tax if cigarette samples were
				distributed in the city.
*Original authority: 66.380, RSMo 1967, amended 1993, 1995;
					 136.030, RSMo 1945, amended 1947, 1949, 1965; 136.120, RSMo 1945; 149.015, RSMo
					 1974, amended 1982, 1993, 1994, 2001, 2005; 149.021, RSMo 1974, amended 1982;
					 and 210.320, RSMo 1939, amended 1969, 1976, 1978, 1993,
					 1995.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 16 - Cigarette Tax › Section 12 CSR 10-16.070 - Discount Allowed

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule indicates when the discount will
				  not be allowed.
(1) A
				wholesaler is generally entitled to a three percent (3%) discount off the face
				value of stamps. The discount is not allowed if a wholesaler:
(A) Purchases stamps on the deferred payment
				basis and fails to pay for the stamps when due; or
(B) Fails to timely file the report required
				by section 149.041.2, RSMo, including all schedules.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 16 - Cigarette Tax › Section 12 CSR 10-16.100 - Payment on Deferred Payment Basis

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule prescribes the payment due dates
				  of deferred tax liabilities and the effects of delinquent
				  payment.
(1) All wholesalers
				who purchase tax stamps on the deferred payment basis must remit the total
				amount due on account of the purchases on or before the fifteenth day of the
				calendar month following the calendar month during which the purchases were
				made. Purchases of tax stamps are deemed to occur on the date the tax stamps
				are sent to the purchaser.
(2) If
				the date for payment of the deferred liability falls on a Saturday, Sunday or
				legal holiday, or other date on which the United States postal service is not
				in operation, the payment will be considered timely if sent on the next
				business day or on the next day in which postal service is resumed. The
				postmark date appearing on the envelope will be deemed to be the time of
				payment of the deferred liability.
*Original authority: 66.380, RSMo 1967, amended 1993, 1995;
					 136.030, RSMo 1945, amended 1947, 1949, 1965; 136.120, RSMo 1945; 149.015, RSMo
					 1974, amended 1982, 1993, 1994, 2001, 2005; 149.021, RSMo 1974, amended 1982;
					 and 210.320, RSMo 1939, amended 1969, 1976, 1978, 1993,
					 1995.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 16 - Cigarette Tax › Section 12 CSR 10-16.110 - Unsaleable Packages of Cigarettes

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule indicates the procedures to follow
				  whenever cigarettes on which tax has been paid are unfit for use or
				  consumption.
(1) If a
				wholesaler provides proof satisfactory to the department that cigarettes on
				which the tax has been paid, as evidenced by tax stamps, are unsellable the
				department may issue new tax stamps to the wholesaler who affixed the tax
				stamps.
(2) The wholesaler must
				notify the department prior to destroying unsellable cigarettes and must keep
				the cigarettes available for inspection by the department.
(3) When a wholesaler intends to return
				cigarettes that have tax stamps affixed to a manufacturer, the wholesaler must
				file with the department a report signed by the wholesaler identifying the
				number of cigarettes and verifying that stamps have been affixed to the
				cigarettes. The wholesaler must hold the cigarettes for inspection by the
				department until notified in writing by the department that the cigarettes may
				be returned to the manufacturer. The department will provide the wholesaler
				with stamps equal to the stamps affixed to the returned cigarettes upon receipt
				of written confirmation from the manufacturer that the manufacturer received
				the cigarettes.
*Original authority: 66.380, RSMo 1967, amended 1993, 1995;
					 136.030, RSMo 1945, amended 1947, 1949, 1965; 136.120, RSMo 1945; 149.015, RSMo
					 1974, amended 1982, 1993, 1994, 2001, 2005; 149.021, RSMo 1974, amended 1982;
					 and 210.320, RSMo 1939, amended 1969, 1976, 1978, 1993,
					 1995.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 16 - Cigarette Tax › Section 12 CSR 10-16.120 - Missouri Cigarette Wholesaler's License

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This amendment removes outdated material and
				  updates authority references.
(1) A Missouri cigarette wholesaler's license will
				only be granted to nonresident wholesalers duly registered as a cigarette
				wholesaler in the wholesaler's state of residence.
(2) A nonresident wholesaler who is granted a Missouri
				cigarette wholesaler's license under section
				149.035, RSMo, and is authorized
				to affix Missouri tax stamps shall agree to be bound by all cigarette tax rules
				issued by the director of revenue.
(3) The cigarette wholesaler's license must be
				prominently displayed in the wholesaler's principal place of business. Any
				cigarette wholesaler having more than one (1) place of business is required to
				display a copy of the license in each place of business owned or operated by
				them doing business in Missouri.
(4) If a wholesaler violates any of the provisions of
				Chapters 66, 210, and 149, RSMo, or rules issued pursuant to the provisions,
				contingent upon the hearing provided for by section
				149.035, RSMo, the director may
				revoke or suspend the cigarette wholesaler's license issued under the
				provisions of section
				149.035, RSMo.
*Original authority: 66.380, RSMo 1967, amended 1993;
					 136.030, RSMo 1945, amended 1947, 1949, 1965; 136.120, RSMo 1945; 149.015, RSMo
					 1974, amended 1982, 1993; 149.021, RSMo 1974, amended 1982; and 210.320, RSMo
					 1939, amended 1969, 1976, 1978, 1993.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 16 - Cigarette Tax › Section 12 CSR 10-16.130 - Record Keeping Requirements

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule prescribes the record keeping
				  display, reporting and other requirements regarding cigarette sales in
				  Missouri.
(1) A cigarette
				wholesaler operating a retail place of business or vending machine must keep
				records of the retail business and the vending machine business separate from
				the records of the wholesale cigarette business.
(2) In all cases where a wholesaler is
				selling, both as a retailer and a wholesaler at the same place of business, any
				cigarettes that do not bear a Missouri tax stamp must be kept in a room
				separated from the retail business by a wall or partition.
(3) The name and address of the owner of any
				cigarette vending machine in operation within Missouri must be displayed on
				each vending machine.
(4) Each
				owner and operator of cigarette vending machines must keep a record showing the
				business location of each vending machine currently being serviced, which must
				be available to the department at the principal place of business in Missouri
				of the owner or operator.
(5)
				Operators of cigarette vending machines must load packages of cigarettes in
				vending machines so that if any packages are visible while in the machine the
				tax stamp will be clearly visible.
*Original authority: 66.380, RSMo 1967, amended 1993, 1995;
					 136.030, RSMo 1945, amended 1947, 1949, 1965; 136.120, RSMo 1945; 149.015, RSMo
					 1974, amended 1982, 1993, 1994, 2001, 2005; 149.021, RSMo 1974, amended 1982;
					 and 210.320, RSMo 1939, amended 1969, 1976, 1978, 1993, 1995.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 16 - Cigarette Tax › Section 12 CSR 10-16.140 - Common Carriers, Bonded Warehousemen and Bailees

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule prescribes the due dates and
				  required reports of common carriers, bonded warehousemen and bailees;
				  record-keeping requirements of consignees and cigarettes being available for
				  inspection.
(1) Common
				carriers transporting cigarettes to a point within Missouri other than the
				place of business of a licensed cigarette wholesaler and bonded warehousemen or
				bailees having possession of cigarettes must file all reports required by
				section
				149.045,
				RSMo, on forms prescribed by the director, on or before the twentieth day of
				the calendar month following the month of delivery.
(2) A consignee must keep detailed records of
				any cigarettes either delivered to a common carrier, bonded warehouseman,
				bailee or wholesaler, or returned to the manufacturer. If a consignee fails to
				maintain adequate records, the consignee may be liable for all tax due on any
				cigarettes for which the consignee cannot account.
(3) Cigarettes returned to the manufacturer
				must be evidenced by an affidavit from the manufacturer that the manufacturer
				received the cigarettes.
(4) Prior
				to the destruction of damaged or partially damaged cigarettes by a consignee,
				the consignee must notify the department. The consignee must keep the
				cigarettes available for inspection by the department until the department
				approves their destruction in writing.
*Original authority: 66.380, RSMo 1967, amended 1993, 1995;
					 136.030, RSMo 1945, amended 1947, 1949, 1965; 136.120, RSMo 1945; 149.015, RSMo
					 1974, amended 1982, 1993, 1994, 2001, 2005; 149.021, RSMo 1974, amended 1982;
					 and 210.320, RSMo 1939, amended 1969, 1976, 1978, 1993,
					 1995.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 16 - Cigarette Tax › Section 12 CSR 10-16.150 - Possession of Unstamped Cigarettes

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule provides by whom and under what
				  circumstances unstamped cigarettes may be possessed.
(1) Except as provided by section
				149.045,
				RSMo, only licensed Missouri cigarette wholesalers may possess unstamped
				cigarettes. Licensees must affix proper amounts of tax stamps to each
				individual package of cigarettes before transferring the possession of any
				cigarettes to a retailer, jobber, agent, or any other person who does not
				possess a Missouri cigarette wholesale license.
(2) A cigarette wholesaler that receives
				cigarettes already stamped by another cigarette wholesaler must report all
				receipts of such cigarettes for each month.
(3) A wholesaler must keep records of the
				number of cigarettes distributed for delivery or consumption outside Missouri,
				the date of distribution, and to whom distribution is made.
(4) Any person who fails to affix stamps to
				packages of cigarettes sold in St. Louis County or Jackson County within the
				time and manner required by Chapter 149, RSMo, must pay a penalty equal to one
				hundred percent (100%) of the initial tax liability. The tax and penalty bears
				interest at the rate determined by section
				32.065,
				RSMo.
(5) Possession of an
				unstamped package of cigarettes in St. Louis or Jackson County by any person
				other than a licensed wholesaler is
prima facie
evidence that
				the cigarettes are intended for sale in St. Louis or Jackson County.
*Original authority: 66.380, RSMo 1967, amended 1993, 1995;
					 136.030, RSMo 1945, amended 1947, 1949, 1965; 136.120, RSMo 1945; 149.015, RSMo
					 1974, amended 1982, 1993, 1994, 2001, 2005; 149.021, RSMo 1974, amended 1982;
					 and 210.320, RSMo 1939, amended 1969, 1976, 1978, 1993,
					 1995.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 16 - Cigarette Tax › Section 12 CSR 10-16.170 - Adjustments to the Distribution of St. Louis County Cigarette Tax Funds Pursuant to the Federal Decennial Census

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This amendment corrects the reference of the
				  RSMo granting authority for this rule.
(1) The department will base the distribution
				of St. Louis County cigarette tax monies, on the population determined in the
				latest federal decennial census that determines the total population of the
				county and all the political subdivisions in the county.
(2) If the United States Census Bureau amends
				the decennial census the department will amend the population used for
				distribution purposes under the following conditions:
(A) The county or political subdivision
				affected by the amendment to the census must notify the department of the
				amendment;
(B) The county or
				political subdivision must provide the department a copy of the official
				written notification of the amendment from the United States Census Bureau;
				and
(C) If the adjustment
				redistributes total population within the county, the notification must include
				any population change for unincorporated St. Louis County.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 23 - Motor Vehicle › Section 12 CSR 10-23.090 - Back the Blue Special Plate Donation Processing

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule codifies Back the Blue Special
				  Plate Donation procedures authorized in Section
				  301.3175,
				  as amended by the 101st General Assembly, TAFP HB
				  898.
(1) Payment of the
				initial ten-dollar ($10.00) contribution by registrants who do not present a
				receipt issued by the Missouri Law Enforcement Memorial Foundation may be made
				directly to the Department of Revenue at the time of application for the Back
				the Blue special plate, and distribution of donations made directly to the
				Department of Revenue will be disbursed to the Missouri Law Enforcement
				Memorial Foundation at a reasonable frequency set forth by the Director of
				Revenue, but no less frequently than twice each fiscal year.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 23 - Motor Vehicle › Section 12 CSR 10-23.100 - Special License Plates

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule is being amended to add local and
				  beyond local 24,000 lb. special license plate categories, update an outdated
				  statutory reference, and remove unnecessary language.
(1) For the purpose of this rule, "special
				license plates" includes all personalized, military, collegiate, helping
				schools, and special organizational license plates that contain letters and/or
				numbers and may include one apostrophe ('), one space, or one dash
				(-).
(2) All special license plates
				are available in the following plate categories-
(A) Passenger;
(B) Recreational Vehicle (RV);
(C) Local 6;
(D) Local 12;
(E) Beyond Local 6;
(F) Beyond Local 12;
(G) Motorcycle/Motortricycle;
(H) Local and Beyond Local 18;
(I) Local and Beyond Local 24;
(J) Shuttle Bus-regular personalized plates
				only;
(K) Van Pool-regular
				personalized plates only; and
(L)
				Historic-regular personalized plates only.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 23 - Motor Vehicle › Section 12 CSR 10-23.130

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 301.190, RSMo 1939, amended 1947,
					 1965, 1981, 1983, 1984, 1985, 1986, 1986, 1987, 1988, 1989,
					 1990.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 23 - Motor Vehicle › Section 12 CSR 10-23.160 - Good Moral Character of Motor Vehicle Dealers, Manufacturers, Boat Dealers, Salvage Dealers

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This amendment corrects outdated authority
				  references.
(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 his/her
				representative.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 23 - Motor Vehicle › Section 12 CSR 10-23.160 - Renumbered

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority 301.114, RSMo 1984; 301.221, RSMo 1979,
					 amended 1986; and 301.251, RSMo 1981, amended 1984, 1985,
					 1986.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 23 - Motor Vehicle › Section 12 CSR 10-23.180

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 301.300, RSMo 1939, amended 1941,
					 1947, 1981, 1984, 1988, 1990.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 23 - Motor Vehicle › Section 12 CSR 10-23.185 - Obscene License Plates

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: The content of this rule is not being
				  changed. The only changes are the removal of the Form APPLICATION FOR
				  REPLACMENT OF VEHICLE IDENTIFICATION NUMBER PLATE that was inadvertently
				  attached to this rule that should have been removed when another rule was
				  rescinded and the RSMo date is being updated.
(1) Language or symbols which are obscene or
				profane are not protected by the United States or Missouri Constitution. The
				language or symbols shall not be allowed on any personalized motor vehicle
				license plate issued under the provisions of section
				301.144,
				RSMo. In determining whether or not requests for personalized motor vehicle
				license plates contain language or symbols which are obscene or profane, the
				Department of Revenue will use the standards in section (2).
(2) The following terms, as used in this
				rule, shall be defined as follows:
(A)
				Obscene-Language or symbols which represent or describe ultimate excretory
				functions or sexual acts in a patently offensive manner or make lewd reference
				to the male or female sexual organs and appeal to the prurient interests of the
				average person applying contemporary community standards (see
Miller v.
				California
, 415
				U.S. 15,
				93 S.Ct. 2607 (1973)). Prurient
				interests, as used in this definition, shall mean shameful or morbid interest
				in nudity, sex or excretion that goes substantially beyond customary limits or
				candor in description or representation of these matters (see
Haldeman
				v. United States
, C.A. Kan., 340 F2d 59 (10th Cir., 1965));
				and
(B) Profane-Language or symbols
				which are irreverent or contemptuous of things regarded as sacred or that imply
				divine condemnation (see
Baker v. State
, 16 Ariz. App. 463,
				494 P2d, 68 (1972) and
Duncan v. United States
, 48 F2d 128
				(9th Cir., 1931)).
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 23 - Motor Vehicle › Section 12 CSR 10-23.190 - Temporary Permits Sold by a Registered Missouri Motor Vehicle Dealer

Current through Register Vol. 49, No. 14, July 15, 2024
(Moved to
				  12
				  CSR 10-26.180 )
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 23 - Motor Vehicle › Section 12 CSR 10-23.210 - Congressional Medal of Honor License Plates

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule clarifies procedures for issuance
				  of Congressional Medal of Honor license plates.
(1) Congressional Medal of Honor license
				plates are Missouri license plates containing letters or numbers or
				combinations of letters and numbers which may be established by the director of
				revenue.
(2) The license plates
				shall bear the words CONGRESSIONAL MEDAL OF HONOR in blue lettering on two (2)
				lines with letters approximately one inch (1") in height on a white background.
				Immediately to the left of these words shall appear a one (1) or two (2) digit
				number. The upper left-hand corner of the plate will bear a reproduction of the
				Congressional Medal of Honor in gold. On the top of the license plate shall
				appear the words MISSOURI and JUL.
(3) Congressional Medal of Honor license
				plates will be issued only to recipients of the Congressional Medal of Honor
				and may be issued to any motor vehicle other than a commercial motor vehicle
				licensed for more than twelve thousand pounds (12,000 lbs.).
(4) Congressional Medal of Honor license
				plates shall be issued only to motor vehicles which are owned solely or jointly
				by recipients of the medal.
(5) Any
				person desiring to obtain Congressional Medal of Honor license plates must make
				application for the set of two (2) plates.
(6) Each initial application for
				Congressional Medal of Honor plates shall be submitted to the Department of
				Revenue, P.O. Box 100, Jefferson City, MO 65105 and shall be accompanied by a
				letter from the United States Veterans Administration verifying the person was
				a recipient of the Congressional Medal of Honor. Upon approval, Con -gressional
				Medal of Honor license plates will be issued from the Motor Vehicle Bureau
				Central Office. Subsequent annual renewal may be accomplished at any branch or
				fee agent office statewide.
(7)
				Applicants for Congressional Medal of Honor license plates shall be required to
				comply with all Missouri laws and rules relating to the titling and
				registration of motor vehicles.
(8)
				Applications for renewal of Congressional Medal of Honor license plates shall
				be filed with the Department of Revenue prior to the last regular work day of
				July each year.
(9) Each person
				qualifying for a Congressional Medal of Honor license plate may license only
				one (1) motor vehicle with a Congressional Medal of Honor license
				plate.
(10) There shall be no fee
				charged for a Congressional Medal of Honor license plate.
*Original authority: 301.145, RSMo
					 1986.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 23 - Motor Vehicle › Section 12 CSR 10-23.250

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 301.010, RSMo 1939, amended 1945,
					 1949, 1951, 1969, 1974, 1979, 1980, 1983, 1983, 1985, 1986, 1986, 1987, 1988,
					 1989; 301.020, RSMo 1939, amended 1943, 1945, 1949, 1957, 1969, 1985, 1986,
					 1988, 1988, 1989; and 301.030, RSMo 1947, amended 1951, 1965, 1974, 1983,
					 1986.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 23 - Motor Vehicle › Section 12 CSR 10-23.255

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority 301.020, RSMo 1939, amended 1943, 1945,
					 1949, 1957, 1969, 1985, 1986, 1988, 1988, 1989, 1997, 2000, 2003, 2004, 2005;
					 and 301.380, RSMo 1939, amended 1945, 1949, 1984,
					 1998.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 23 - Motor Vehicle › Section 12 CSR 10-23.260 - Inspection of Non-USA Standard Vehicles Prior to Titling

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: The purpose of this amendment is to update
				  forms and adds material incorporated by reference.
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) Some vehicles are not manufactured for
				importation into the United States. In order for a certificate of title to be
				issued, the department requires any motor vehicle imported by a registered
				Missouri motor vehicle dealer, or an individual, which vehicle is not
				manufactured for importation into the United States, to be inspected by a
				member of the Missouri State Highway Patrol. At the time of the inspection, the
				Missouri State Highway Patrol will complete a Vehicle Examination Certificate,
				Form 551. This form indicates that the vehicle identification number has been
				verified and is correct.
(2) Some
				motor vehicles which are purchased by Missouri residents in another country and
				imported into the United States are manufactured for importation into the
				United States and conform to all legal standards. The ownership document for
				these vehicles is usually a Manufacturer's Statement of Origin similar to the
				type issued for a motor vehicle constructed by an American manufacturer.
(A) Any application for title to a motor
				vehicle imported into the United States which is accompanied by a
				Manufacturer's Statement of Origin need not be accompanied by a Vehicle
				Examination Certificate, Form 551. If problems are encountered at the time the
				application is entered into the Department of Revenue's computer, the central
				office will inform the applicant to contact the Missouri State Highway Patrol
				to request that they inspect the vehicle and complete a Vehicle Examination
				Certificate.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 23 - Motor Vehicle › Section 12 CSR 10-23.265

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 301.190, RSMo 1939, amended 1947,
					 1965, 1981, 1983, 1984, 1985, 1986, 1986, 1987, 1988, 1989, 1990, 1992, 1997
					 and 301.210, RSMo 1939, amended 1947, 1984, 1991,
					 1997.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 23 - Motor Vehicle › Section 12 CSR 10-23.270

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 306.030, RSMo 1959, amended 1969,
					 1975, 1985, 1995, 2006; and 306.031, RSMo 1995, amended
					 1997.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 23 - Motor Vehicle › Section 12 CSR 10-23.295 - Witnessing Proof of Federal Heavy Vehicle Use Tax Payment or Exemption

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This amendment updates material incorporated
				  by reference.
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) All applications (new or renewal) for a
				commercial motor vehicle registration with a licensed gross weight of sixty
				thousand ten pounds (60,010 lbs.) or above must be accompanied by proof that
				federal heavy vehicle use tax has been paid on the vehicle or that the vehicle
				is tax exempt. Acceptable proof includes:
(A)
				Schedule 1 to the federal Heavy Highway Vehicle Use Tax Return, Form 2290
				appropriately stamped paid or received by the Internal Revenue Service;
				or
(B) A copy of the front and back
				of the applicant's cancelled check made payable to the Internal Revenue Service
				for the heavy vehicle use tax and the applicant's copy of Schedule 1 to Form
				2290.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 23 - Motor Vehicle › Section 12 CSR 10-23.310 - Issuance of Special Fuel Decals

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This amendment updates the authority
				  reference.
(1) The owners of
				the motor vehicles powered by liquefied petroleum (LP) gas, natural gas or
				electricity annually shall purchase a special fuel decal prior to January 31
				and pay the annual decal fee set by law. For motor vehicles obtained and
				converted to run on LP gas, natural gas or electricity after January 31 of any
				year, the decal fee shall be reduced by one-twelfth (1/12) for each month which
				has elapsed since the beginning of the year. The owner of any vehicle that was
				titled, registered and equipped to run on LP gas, natural gas or electricity as
				of January 31 shall pay the full year's fee.
(A) Example A: An applicant has May plates on
				a vehicle equipped to run on LP gas and applies for a special fuel decal during
				February of the following year. The full fee is due.
(B) Example B: An applicant purchases a
				vehicle equipped to run on LP gas in May and titles and registers his/her
				vehicle in the same month. The applicant will be issued a special fuel decal
				and the fee would be prorated over eight (8) months.
(C) Example C: An applicant owns a vehicle
				which has been previously titled and registered and converts it to use LP gas
				in May. The applicant will be issued a special fuel decal and the fee would be
				prorated over eight (8) months.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 23 - Motor Vehicle › Section 12 CSR 10-23.345 - Definition of Major Component Parts of a Motor Vehicle

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule is being amended to update
				  language, add major component part(s) for motorcycles, and remove the
				  associated image therein.
(1)
				The seven (7) major component parts which are commonly used to reconstruct a
				motor vehicle are defined solely for reconstruction purposes as follows:
(A) Front-end assembly-An integrated unit
				consisting of that portion of the body from the firewall forward, that is,
				hood, both fenders, inner skirt of fenders, radiator or core support and
				grille;
(B) Front clip-All parts of
				the front-end assembly plus complete cowl. It may include instrumentation and
				steering column. It requires cutting of vehicle floor and windshield
				post;
(C) Cab-The passenger
				compartment of a common truck. It is a one (1)-piece sheet metal construction
				which may or may not include glass, instrumentation, steering column and
				seat;
(D) Rear clip-The complete
				rear sheet metal assembly formed by severing the vehicle across the floor and
				either through the windshield post or through the rear window post;
(E) Cowl-The sheet metal formed by severing
				the vehicle across the floor in the vicinity of the front seat and severing the
				windshield posts. It does not include parts forward of the firewall. If a cowl
				is included as an integrated part of a front clip, front-end assembly, or rear
				clip, it will not be considered a major component part for the purpose of
				determining the total number of the major component parts used in the
				reconstruction of a motor vehicle;
(F) Frame-The steel basic structure which
				runs the entire length of some vehicles and onto which the suspension parts are
				bolted to the lower side and the body is bolted to the top side. Unibody
				vehicles do not have this type of frame; and
(G) Body-The shell, either of a unibody or
				frame-type passenger vehicle, which consists of a one (1)-piece, integrated
				sheet metal construction extending from the firewall back. The body includes a
				cowl but not a front-end assembly. It may or may not include an interior, doors
				and deck lid. It does not include a frame as defined in subsection
				(1)(F).
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 23 - Motor Vehicle › Section 12 CSR 10-23.350 - Honorary Consular License Plates

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule is being amended to update
				  language and remove outdated information.
(1) Under the authority of the Foreign
				Missions Act,
				22 U.S.C. Section
				4301, the Office of Foreign Missions of the
				United States Department of State issues a series of motor vehicle license
				plates for vehicles owned by foreign missions and their authorized
				representatives. These federal license plates replace and supersede the special
				diplomatic and consular plates formerly issued by the various states including
				Missouri. The law also provides for federal titling of vehicles owned by
				foreign missions and their authorized representatives.
(2) The federal license plates are issued to
				the following categories of personnel:
(A)
				Representatives of foreign missions (nationwide) having diplomatic
				status;
(B) Representatives of
				foreign missions (nationwide) having consular status;
(C) Representatives of foreign missions
				(nationwide) having official status;
(D) Official representatives of foreign
				missions (United Nations) whose member states maintain permanent missions at
				the United Nations headquarters;
(E) Official representatives of foreign
				missions (United Nations) assigned to the United Nations and family
				members;
(F) Officials of the
				Secretariat of the United Nations; and
(G) Official representatives to the
				Organization of American States.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 23 - Motor Vehicle › Section 12 CSR 10-23.370 - Issuance of Certificates of Title to Recreational Vehicles Manufactured by Two Separate Manufacturers

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule is being amended to update
				  information and language and replace a definition of "motor home" with a
				  definition of "recreational motor vehicle."
(1) When recreational vehicles or
				recreational motor vehicle are manufactured by separate manufacturers and have
				separate and distinct Manufacturers' Statements of Origin (MSO) issued for the
				unit, the following titling procedures apply:
(A) When an application for a Missouri
				certificate of title to a new recreational vehicle or motor home is submitted,
				both the MSO issued by the vehicle's chassis or first stage manufacturer and
				the MSO issued by the vehicle's final-stage manufacturer must accompany the
				application;
(B) The year model
				assigned to the recreational vehicle shall be obtained from the MSO issued by
				the recreational vehicle's final-stage manufacturer;
(C) The vehicle make assigned to a vehicle
				shall be obtained from the MSO issued by the vehicle's final-stage
				manufacturer. For example, first-stage manufacturer, Chrysler Corporation
				builds a Dodge chassis which is subsequently made into a recreational vehicle
				or motor home by the final-stage manufacturer, Winnebago. The make of the
				vehicle will be Winnebago. Note, however, that the make of a Ford van converted
				by a custom converter to a recreational vehicle which does not meet the
				requirements of a motor home detailed in section (2) must remain a Ford;
				and
(D) The vehicle identification
				number (VIN) assigned to the recreational vehicle or motor home shall be the
				chassis identification number shown on the first-stage MSO. For example, the
				VIN for a completed Winnebago recreational vehicle or motor home manufactured
				on a Dodge chassis will be the identification number assigned by Chrysler
				Corporation to the Dodge chassis.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 23 - Motor Vehicle › Section 12 CSR 10-23.405 - Emblem-Use Authorization Statement and Format for Collegiate License Plates

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule amendment is to update out of date
				  references and fix consistency issues.
(1) Any community college or four- (4-) year
				public or private institution of higher education, or a foundation or
				organization representing the college or institution, located in Missouri
				authorizing the use of its official emblem to be affixed to a license plate
				annually will issue an emblem-use authorization statement. The statement will
				be in a format agreed upon by the director of the Department of Revenue and
				which includes the name of the community college or four-(4-) year public or
				private institution, the applicant's name and address, the amount of
				contribution paid, and the date of payment.
(2) One (1) emblem-use authorization
				statement needs to be issued for each collegiate license plate
				application.
(3) Any community
				college or four- (4-) year public or private institution of higher education
				which desires to have license plates issued which display its emblem, logo, or
				seal must submit two-hundred (200) applications before the Department of
				Revenue will authorize the manufacture of license plates displaying its emblem,
				logo, or seal.
(4) Any community
				college or four- (4-) year public or private institution of higher education
				desiring to have collegiate license plates issued should submit a preliminary
				design of the emblem, logo, or seal which it desires to be displayed upon the
				license plates as well as school colors that need to be included. This design
				will be formatted in accordance with the design of the plate as prescribed in
				section (5) of this rule. The department will submit the design to the vendor
				for the material to manufacture the plates. The vendor will prepare the
				finished artwork for the emblem, logo or seal and submit it to the Department
				of Revenue and the appropriate institution for approval. Upon approval, the
				department will authorize the manufacture of the plates.
(5) The left-hand portion of the plate will
				bear a reproduction of the college emblem, seal, or logo in an area not to
				exceed two and one-half inches by three inches (2 1/2" x 3"). Immediately to
				the right of the emblem, seal, or logo, will appear one to five (1-5)
				characters. The bottom of the license plate will bear the name of the community
				college or public or private institution of higher education, in lieu of SHOW
				ME STATE, in an area not to exceed eleven inches by one inch (11" x
				1").
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 23 - Motor Vehicle › Section 12 CSR 10-23.420 - Secure Power of Attorney Requirements

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This amendment updates form information and
				  incorporation by reference.
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) Section
				407.536(8),
				RSMo, and the Motor Vehicle Information and
				Cost Savings Act allow the transferor of a motor vehicle to execute a Secure
				Power of Attorney Form 5086 (SPOA) when the certificate of ownership is held by
				a lienholder or for the purpose of as signing a duplicate title in order to
				comply with federal and state odometer disclosure requirements.
(2) If the dealer sells the vehicle before
				the title is received as provided in section 301.894, RSMo, the dealer and
				purchaser may complete the SPOA to authorize the dealer to sign on behalf of
				the purchaser and make the odometer disclosure on the second title assignment,
				so the purchaser is not required to return to the dealership once the title
				issues to acknowledge the disclosure. In this case, upon receipt of the title,
				the dealer must-
(A) Inspect the title to
				ensure the mileage on the title is consistent with what was recorded on the
				SPOA;
(B) Complete the first and
				second title assignments; and
(C)
				Complete the SPOA certifying that the mileage the dealer disclosed on the title
				document is consistent with the mileage provided to the dealer in the
				SPOA.
Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 23 - Motor Vehicle › Section 12 CSR 10-23.424 - Leasing Company Registration

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This amendment provides for issuing leasing
				  company registrations on a staggered basis to equalize the Department of
				  Revenue's workload.
(1) Any
				person, company or corporation engaged in the business of renting or leasing
				motor vehicles, trailers, boats or outboard motors either may elect to pay
				sales tax on the purchase price or elect to collect and remit sales tax on the
				gross receipts from the rental or lease of the motor vehicles, trailers, boats
				or outboard motors. Any person, company or corporation electing to collect and
				remit sales tax on the gross receipts from rental or lease shall apply to the
				director of revenue for a permit to operate as a leasing company.
(2) To apply for registration as a leasing
				company, the applicant shall submit a completed application on a biennial basis
				as prescribed by the director. A copy of the applicant's Missouri sales tax
				license shall accompany the initial application. The applicant also shall be
				properly registered with the Office of the Missouri Secretary of State and
				shall furnish proof of that registration upon request.
(3) The director may stagger expiration dates
				to equalize workload. Leasing companies with expired registrations will not be
				entitled to the sales tax option provided by section
				144.070,
				RSMo, and will pay all state and local sales tax on the purchase price of any
				units acquired while the registration is expired.
(4) Motor vehicles, trailers, boats and
				outboard motors purchased by a registered leasing company shall be titled in
				the name of the leasing company as registered with the director. The leasing
				company shall record its leasing permit number assigned by the director on all
				applications for title in order to be exempt from sales tax at the time of
				titling.
(5) Any transfer of a
				motor vehicle, trailer, boat, or outboard motor to another division from one
				(1) division of a corporation which authorizes a division to register as a
				motor vehicle leasing company is a sale at retail as defined in section
				144.010,
				RSMo.
(6) The director will deny
				application for, or recall any permit to operate as a leasing company, if the
				applicant-
(A) Has fraudulently completed the
				application for registration;
(B)
				No longer holds a valid Missouri sales tax license; or
(C) Is no longer properly registered with the
				Office of the Missouri Secretary of State.