Chapter 32 - Department of Revenue
- Section 32.010 - Director appointed, how
- Section 32.028 - Department created - powers, duties
- Section 32.029 - Paperless documents and forms act - department to make documents and forms available electronically - limitations
- Section 32.030 - Oath of office and bond of director
- Section 32.040 - Headquarters in Jefferson City - branch offices
- Section 32.042 - Director of revenue may be served, how - proof of service
- Section 32.050 - Powers and duties of director
- Section 32.052 - Employers failing to pay withholding taxes, sales or use taxes - director's duty to notify - procedure to pay, deposit to be made to special fund - continued failure to comply deemed intent to defraud
- Section 32.053 - Policy change by department effecting particular class of person to be applied prospectively
- Section 32.055 - Sale of motor vehicle registration lists and personal information prohibited, may be disclosed to whom
- Section 32.056 - Confidentiality of motor vehicle or driver registration records of county, state or federal parole officers, federal pretrial officers, or members of the state or federal judiciary
- Section 32.057 - Confidentiality of tax returns and department records - exceptions - penalty for violation
- Section 32.059 - Contracts prohibiting agents from employing lobbyists not binding and prohibited
- Section 32.060 - Annual report, contents
- Section 32.063 - Credit cards may be accepted by department for payment of taxes and fees - director may establish fee for use
- Section 32.065 - Interest rates for certain taxes, director to set, when, how - failure of director to set rates, rates to be used
- Section 32.067 - Department of revenue information fund created - purpose - deposit
- Section 32.068 - Annual rate of interest to be calculated, director of revenue to apply rate, when
- Section 32.069 - Interest allowed and paid on refund or overpayment of interest paid in excess of annual interest rate
- Section 32.075 - Audit of tax records by political subdivisions - costs - joint audits, when - taxpayer's audit limitation
- Section 32.080 - Reproduction of drivers' licenses, tax reports, returns and related documents by department - destruction of originals permitted when - electronic filings, issuances or renewals authorized - confidentiality - admissibility - period of preservation of reproduced records - electronic filing authorized admissible in evidence, procedure
- Section 32.085 - Local sales taxes, collection of - definitions
- Section 32.087 - Local sales taxes, procedures and duties of director of revenue, generally - effective date of tax - duty of retailers and director of revenue - exemptions - discounts allowed - penalties - motor vehicle and boat sales, mobile telecommunications services - bond required - annual report of director, contents - delinquent payments - reapproval, effect, procedures
- Section 32.088 - Task force on local taxation of certain motorized vehicles established, members, goals, duties, report, expiration date
- Section 32.090 - Department to keep copies of records - records to be made available to public, when - disclosure of personal information, when
- Section 32.091 - Definitions - disclosure of individual motor vehicle records, when - certain disclosures prohibited without express consent - disclosure pursuant to United States law - disclosure for purposes of public safety - certain information not to be collected, when
- Section 32.095 - Motor vehicle dealer to act as agent of department, purpose - rulemaking authority
- Section 32.096 - Electronic release of liens filed electronically - rulemaking authority
- NEIGHBORHOOD ASSISTANCE ACT (§§ 32.100 — 32.125)
- MULTISTATE TAX COMPACT (§§ 32.200 — 32.260)
- ON-LINE SYSTEMS (§§ 32.300 — 32.310)
- SALES AND USE TAX REPORT (§ 32.315)
- TAX AMNESTY (§§ 32.375 — 32.383)
- INDEBTEDNESS OFFSET AGREEMENTS (§ 32.385)
- ELECTRONIC NOTIFICATION - LICENSES AND TAXES (§ 32.400)