Mo. Rev. Stat. § 700.541
Current with changes from the 2023 Legislative Session
The director of revenue may promulgate any rules necessary to effectuate the purposes of sections 700.525 to 700.541. No rule or portion of a rule promulgated under the authority of sections 700.525 to 700.541 shall become effective unless it has been promulgated pursuant to the provisions of section 536.024.
§ 700.541, RSMo