Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 42 - General Department Policies › Section 12 CSR 10-42.050 - Disclosure of Public Records and Confidentiality of Closed Records

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This amendment updates methods of contacting
				  the department.
(1) Except as
				otherwise provided, all records retained by or for the Department of Revenue,
				including any report, survey, memorandum, or other document or study prepared
				and presented to the Department of Revenue by a consultant or other
				professional service paid for in whole or in part by public funds or any
				employee of the Department of Revenue except as provided in this rule, is a
				public record and available to any individual, agency, or organization upon
				request.
(2) All reports or returns
				filed with the Department of Revenue, abstract or portion of any report or
				return, information obtained by an investigation conducted by the Department of
				Revenue in the discharge of its official duty, information received by the
				director of revenue in cooperation with the United States or other states in
				connection with the administration of the tax laws of the state of Missouri is
				a closed record subject to disclosure as provided in section
				32.057.2., RSMo.
(3) All sales tax information which is a
				closed record pursuant to section
				32.057, RSMo, will be disclosed
				to counties and political subdivisions imposing a sales tax upon request as
				provided in sections 144.121 and
				144.122, RSMo.
(4) All records, files, memorandums, reports,
				or research conducted by or on behalf of the criminal investigation bureau or
				the general counsel's office pertaining to legal actions, causes of action, and
				litigation involving the Missouri Department of Revenue are closed records, as
				public knowledge will adversely affect the legal action, cause of action, or
				litigation and are not subject to disclosure unless otherwise required to be
				disclosed by statute or regulation.
(5) All records, files, memorandums, reports,
				or research related to any matter conducted by the attorney general's office or
				any prosecuting attorney pertaining to legal actions, causes of action, and
				litigation involving the Missouri Department of Revenue are closed records, as
				public knowledge will adversely affect the legal action, cause of action, or
				litigation and are not subject to disclosure unless otherwise required to be
				disclosed by statute or regulation.
(6) All software, programs, and access codes
				for electronic data processing and documentation thereof are closed records
				pursuant to section 610.021, RSMo.
(7) All license plates and drivers licenses
				issued pursuant to section
				301.146, RSMo, are not subject
				to disclosure.
(8) All requests for
				public records relating to motor vehicles and vehicle operator laws of the
				state of Missouri must be made to the Division of Motor Vehicle and Driver's
				Licensing by letter, email, or by telephone. All telephone requests must be
				subsequently reduced to writing by either the party making the request or the
				department. All correspondence should be mailed or emailed to one (1) of the
				following addresses:
(A) Requests for Public
				Record(s) Relating to Motor Vehicles.
Division of Motor Vehicle and Driver's Licensing
PO Box 100, Jefferson City, MO 65105
DLRecords@dor.mo.gov; and
(B) Requests for Public Record(s) Relating to
				Motor Vehicle Operator Laws.
Division of Motor Vehicle and Driver's Licensing
PO Box 200, Jefferson City, MO 65105
MVRecords@dor.mo.gov.