Missouri Code of State Regulations Title 12 - DEPARTMENT OF REVENUE
Here’s an overview of Missouri Code of State Regulations (CSR), Title 12 – Department of Revenue 👇
📘 Structure of Title 12 – Department of Revenue (as published by Missouri SOS) (sos.mo.gov)
Divisions & Coverage:
Division 10 – Director of Revenue
Includes Chapters 1–44, plus 101–117, 400, 405. Covering everything from income tax, sales/use taxes, motor vehicle regulations, dealer licensure, driver license bureau, and more.
Division 20 – Highway Reciprocity Commission
Focuses on multistate vehicle registration, trip permits, fuel agreements.
Division 30 – State Tax Commission
Covers property tax assessment, appeals, and agricultural land values.
Division 40 – State Lottery
Sets rules for lottery operations—ticketing, prizes, licensing, vendors, games.
Division 50 & 60
(Horse Racing moved to Title 11; Motor Vehicle Commission rules historically moved out or limited).
🔄 Updates & Maintenance
CSR is updated monthly by the Missouri Secretary of State; new rules take effect 30 days post-publication (sos.mo.gov).
Archived versions (monthly back to 1999‑2025) are available on the SOS site (sos.mo.gov).
🔍 Sample Rule Highlight
12 CSR 10‑42.100 – Monthly Sales & Use Tax Distribution Report:
Explains how local taxing authorities can request detailed monthly reports (business names, tax ID, amounts, etc.).
Requires a Form 4379 request, processed via the DOR portal, with confidentiality rules under RSMo §§ 32.057, 144.122 (law.cornell.edu).
🔗 Where to Access Full Text
Official source (most current): Missouri SOS website – CSR Title 12 (all Divisions clickable) (sos.mo.gov).
Archived versions: Also on SOS site, providing monthly snapshots of Title 12 .
Other legal portals (e.g., LII, Justia) offer structure but may lag in updates (regulations.justia.com).
✅ Summary
Title 12 governs all administrative rules by the Missouri Department of Revenue, spanning tax types, licensing, vehicle regs, and lottery oversight.
Updated regularly and enforceable 30 days after SOS publication.
Access full rule texts via the SOS CSR portal (current & archived).
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