Proposed Rules

The following are summaries and other information related to Proposed Rules that the Missouri Department of Revenue has submitted to the Secretary of State for Publication in the Missouri Register. These rules will not go into effect until the public has had an opportunity to submit written comments, and to attend a public hearing if one is scheduled.

Any person may offer comments on a Proposed Rule. The instructions for submitting comments, and the location and date of a hearing if one is scheduled, are located after the text of each rule. Please note that the official text of a Proposed Rule is the version that appears in the Missouri Register, not the draft copy on this site. Refer to the official copy if you wish to submit comments.

We hope you find this site helpful and informative.

Proposed Rule Summary Fiscal Note(s) Supporting Documents Link to Missouri Register Small Business Impact Statement Date Posted
Proposed Amendment 1 CSR 10-4.010 This emergency amendment establishes the annual adjusted rate of interest to be implemented and applied on taxes remaining unpaid during calendar year 2015.

Public Fiscal Note

Private Fiscal Note

Proposal December 1, 2014 Volume 39, No. 23 Impact statement 12/1/2014