§ 32.010 Director appointed, how
§ 32.028 Department created — powers, duties
§ 32.029 Paperless documents and forms act — department to make documents and forms ..
§ 32.030 Oath of office and bond of director
§ 32.040 Headquarters in Jefferson City — branch offices
§ 32.042 Director of revenue may be served, how — proof of service
§ 32.050 Powers and duties of director
§ 32.052 Employers failing to pay withholding taxes, sales or use taxes — director’s ..
§ 32.053 Policy change by department effecting particular class of person to be ..
§ 32.055 Sale of motor vehicle registration lists and personal information ..
§ 32.056 Confidentiality of motor vehicle or driver registration records of county, ..
§ 32.057 Confidentiality of tax returns and department records — exceptions — ..
§ 32.059 Contracts prohibiting agents from employing lobbyists not binding and ..
§ 32.060 Annual report, contents
§ 32.063 Credit cards may be accepted by department for payment of taxes and fees — ..
§ 32.065 Interest rates for certain taxes, director to set, when, how — failure of ..
§ 32.067 Department of revenue information fund created — purpose — deposit
§ 32.068 Annual rate of interest to be calculated, director of revenue to apply ..
§ 32.069 Interest allowed and paid on refund or overpayment of interest paid in ..
§ 32.075 Audit of tax records by political subdivisions — costs — joint audits, when ..
§ 32.080 Reproduction of drivers’ licenses, tax reports, returns and related ..
§ 32.085 Local sales taxes, collection of — definitions
§ 32.087 Local sales taxes, procedures and duties of director of revenue, generally ..
§ 32.088 Task force on local taxation of certain motorized vehicles established, ..
§ 32.090 Department to keep copies of records — records to be made available to ..
§ 32.091 Definitions — disclosure of individual motor vehicle records, when — ..
§ 32.095 Motor vehicle dealer to act as agent of department, purpose — rulemaking ..
§ 32.096 Electronic release of liens filed electronically — rulemaking authority
§ 32.100 Short title
§ 32.105 Definitions
§ 32.110 Firms providing neighborhood assistance to receive tax credits
§ 32.111 Affordable housing assistance activities and affordable housing units, ..
§ 32.112 Tax credit for businesses making contribution to neighborhood organization ..
§ 32.115 Tax credits authorized, order in which applied — amount allowed annually, ..
§ 32.117 Homelessness assistance projects — business firms proposing to provide, ..
§ 32.120 Director’s decisions to be in writing — director to determine amount of credit
§ 32.125 Rules and regulations, promulgation, procedures
§ 32.200 Multistate tax compact
§ 32.205 Article VIII adopted in this state
§ 32.210 Compact to apply to all state and local taxes
§ 32.220 Governor to appoint member to commission
§ 32.230 Alternate may represent member on commission — how selected
§ 32.240 Governor to appoint three representatives of subdivisions — to consult with ..
§ 32.300 Internet motor vehicle license renewal system for certain counties — remote ..
§ 32.310 Political subdivision sales and use tax information, mapping feature on ..
§ 32.315 Sales and use tax levies, department to issue annual report — contents
§ 32.375 Dispute over collection or remittance of sales or use tax — abatement ..
§ 32.378 Compromise of taxes, interest, penalties, or additions to the tax, when — ..
§ 32.381 Detrimental reliance by taxpayer, effect of
§ 32.383 Tax amnesty period established, when — procedure — ineligibility for future ..
§ 32.385 Offset of indebtedness agreements with the federal government — definitions ..
§ 32.400 Department may use electronic means to notify persons regarding licensing ..
lawyer at desk

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

Terms Used In Missouri Laws > Chapter 32 - Department of Revenue

  • Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • En banc: In the bench or "full bench." Refers to court sessions with the entire membership of a court participating rather than the usual quorum. U.S. courts of appeals usually sit in panels of three judges, but may expand to a larger number in certain cases. They are then said to be sitting en banc.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Federal Reserve System: The central bank of the United States. The Fed, as it is commonly called, regulates the U.S. monetary and financial system. The Federal Reserve System is composed of a central governmental agency in Washington, D.C. (the Board of Governors) and twelve regional Federal Reserve Banks in major cities throughout the United States. Source: OCC
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • following: when used by way of reference to any section of the statutes, mean the section next preceding or next following that in which the reference is made, unless some other section is expressly designated in the reference. See Missouri Laws 1.020
  • Fraud: Intentional deception resulting in injury to another.
  • General election: means the election required to be held on the Tuesday succeeding the first Monday of November, biennially. See Missouri Laws 1.020
  • hereafter: means the time after the statute containing it takes effect. See Missouri Laws 1.020
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Month: means a calendar month, and "year" means a calendar year unless otherwise expressed, and is equivalent to the words year of our Lord. See Missouri Laws 1.020
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • National Bank: A bank that is subject to the supervision of the Comptroller of the Currency. The Office of the Comptroller of the Currency is a bureau of the U.S. Treasury Department. A national bank can be recognized because it must have "national" or "national association" in its name. Source: OCC
  • Oath: A promise to tell the truth.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • person: may extend and be applied to bodies politic and corporate, and to partnerships and other unincorporated associations. See Missouri Laws 1.020
  • Personal property: All property that is not real property.
  • Personal property: includes money, goods, chattels, things in action and evidences of debt. See Missouri Laws 1.020
  • President pro tempore: A constitutionally recognized officer of the Senate who presides over the chamber in the absence of the Vice President. The President Pro Tempore (or, "president for a time") is elected by the Senate and is, by custom, the Senator of the majority party with the longest record of continuous service.
  • Property: includes real and personal property. See Missouri Laws 1.020
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Quorum: The number of legislators that must be present to do business.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • State: when applied to any of the United States, includes the District of Columbia and the territories, and the words "United States" includes such district and territories. See Missouri Laws 1.020
  • Statute: A law passed by a legislature.
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
  • Trust account: A general term that covers all types of accounts in a trust department, such as estates, guardianships, and agencies. Source: OCC
  • Trustee: A person or institution holding and administering property in trust.
  • United States: includes such district and territories. See Missouri Laws 1.020