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
Date Comment Period Closes
12 CSR 10-2.150
Comment 		This amendment simplifies the rule notifying the public of the exempt or nonexempt status of United States government obligations for purposes of section 143.121, RSMo. N/A N/A Missouri Register
N/A 04/15/2024 05/15/2024
12 CSR 10-10.140
Comment 		This rule established an effective period for computing interest, additions to tax and penalty as provided in section 148.062, RSMo. This rule is being rescinded because it is outdated and covered under other rules and updated RSMo information. N/A N/A April 1, 2024 Volume 49, Number 7 (Page 486)
N/A 04/01/2024 05/01/2024
12 CSR 10-2.730 This amendment, among other things, updates references to a Missouri statutory provision and accommodates certain changes made to Missouri law since the rule was first filed. N/A N/A March 15, 2024 Volume 49, Number 6 (Pages 397-398)
N/A 03/15/2024 04/14/2024
12 CSR 10-4.622 This rule is being rescinded because it is outdated. N/A N/A March 15, 2024 Volume 49, Number 6 (Page 398)
N/A 03/15/2024 04/14/2024
12 CSR 10-23.475 This amendment updates form names and incorporates the forms by reference, and updates the departments webpage information. N/A N/A March 15, 2024 Volume 49, Number 6 (Pages 398-399)
N/A 03/15/2024 04/14/2024
12 CSR 10-25.140 This amendment updates information on inoperable/stored vehicles to include how to remove voluntary suspensions and payment of fines owed pursuant to sections 303.025 and 303.041, RSMo. N/A N/A March 15, 2024 Volume 49, Number 6 (Pages 399-400)
N/A 03/15/2024 04/14/2024
12 CSR 10-26.231 The proposed amendment is being filed to establish the annual increase to the maximum administrative fee collected as determined by the annual average of the Consumer Price Index for All Consumers per section 301.558, RSMo. N/A N/A March 15, 2024 Volume 49, Number 6 (Page 400)
N/A 03/15/2024 04/14/2024
12 CSR 10-2.165 This amendment, among other things, updates the rule to better take into account changes in the law since the most recent amendment to this rule, accommodates some subsequent decisions from the Administrative Hearing Commission regarding this topic, and specifies that nothing in the rule should be read to incorporate by reference a regulation, standard, or guideline of a federal agency N/A N/A Missouri Register March 1, 2024 Volume 49, Number 5 (Pages 340-342)
N/A 03/01/2024 03/31/2024
12 CSR 10-2.190 This amendment, among other things, reformats the rule, adds express definitions of partnership and S corporation, further explains the S corporation return filing requirement and deadline, promotes consistency with the partnership and S corporation statutory withholding provisions, and updates the rule in light of changes to the law since the last amendment. N/A N/A Missouri Register March 1, 2024 Volume 49, Number 5 (Pages 342-345)
N/A 03/01/2024 03/31/2024
12 CSR 10-2.740 Section 135.327, RSMo, provides a tax credit for nonrecurring adoption expenses incurred in the adoption of a child. This rule, among other things, interprets section 135.327, RSMo, and other sections related to this credit; specifies how the credit shall be applied for or assigned, sold, or transferred; sets forth some aspects of the handling of Pre-2024 Credits and Post-2024 Credits; and establishes the order under which a reduction in the credit shall occur pursuant to section 135.335, RSMo. N/A N/A Missouri Register March 1, 2024 Volume 49, Number 5 (Pages 345-352)
N/A 03/01/2024 03/31/2024
12 CSR 10-24.340 This amendment updates the method of determining receipt of compliance documents to include email and fax. N/A N/A Missouri Register March 1, 2024 Volume 49, Number 5 (Page 353)
N/A 03/01/2024 03/31/2024
12 CSR 10-400.200 This rule is being rescinded because the information has significantly changed. Due to this change we are rescinding and filing a new rule 12 CSR 10-2.740. N/A N/A Missouri Register March 1, 2024 Volume 49, Number 5 (Page 353)
N/A 03/01/2024 03/31/2024
12 CSR 10-{23.160]26.221 This amendment updates the methods of contacting the division director and moves the rule to Chapter 26. N/A N/A Missouri Register February 15, 2024 Volume 49, Number 4 (Pages 280-281)
N/A 02/15/2024 03/16/2024
12 CSR 10-[23.465]26.021 This amendment removes outdated references throughout the rule and moves the rule to chapter 26. N/A N/A Missouri Register February 15, 2024 Volume 49, Number 4 (Page 281)
N/A 02/15/2024 03/16/2024
12 CSR 10-24.160 This amendment modifies the criteria for denying the issuance of a school bus operators endorsement due to driving history. N/A N/A Missouri Register February 15, 2024 Volume 49, Number 4 (Page 281-282)
N/A 02/15/2024 03/16/2024
12 CSR 10-24.190 This amendment makes technical updates to references to driver license, permit, and endorsement information. N/A N/A Missouri Register February 15, 2024 Volume 49, Number 4 (Page 282-283)
N/A 02/15/2024 03/16/2024
12 CSR 10-24.350 This amendment updates guidelines for administering written tests for commercial driver licenses. N/A N/A Missouri Register February 15, 2024 Volume 49, Number 4 (Page 283)
N/A 02/15/2024 03/16/2024
12 CSR 10-26.020 The amendment makes technical corrections to language in the rule. N/A N/A Missouri Register February 15, 2024 Volume 49, Number 4 (Pages 283-284)
N/A 02/15/2024 03/16/2024
12 CSR 10-26.120 This amendment updates the contact information in (1)(C). N/A N/A Missouri Register February 15, 2024 Volume 49, Number 4 (Page 284)
N/A 02/15/2024 03/16/2024
12 CSR 10-41.040 This rule is being rescinded because this information is outdated and now fully covered in statute. N/A N/A Missouri Register February 15, 2024 Volume 49, Number 4 (Pages 284-285)
N/A 02/15/2024 03/16/2024
12 CSR 10-2.030 This amendment, among other things, expands the title, purpose clause, and scope of this rule to address changes of tax periods for additional income tax types, to address individual personal and dependency exemption deductions, as well as to specify the handling of 52-53 week tax periods. N/A N/A Missouri Register February 1, 2024 - Volume 49, pages 157 - 158
N/A 02/01/2024 03/02/2024
12 CSR 10-2.240 This amendment interprets the income tax law as it applies to the determination of timeliness. N/A N/A Missouri Register February 1, 2024 - Volume 49, pages 158 - 160
N/A 02/01/2024 03/02/2024
12 CSR 10-2.710 This amendment makes changes to the rule’s description of the proper treatment of net operating losses for purposes of Missouri individual income tax, as well as the handling of negative federal adjusted gross income by individuals. N/A N/A Missouri Register February 1, 2024 - Volume 49, pages 160 - 162
N/A 02/01/2024 03/02/2024
12 CSR 10-10.135 This rule is being rescinded because this information will be updated and published annually in the bank franchise tax instructions. N/A N/A Missouri Register February 1, 2024 - Volume 49, pages 162
N/A 02/01/2024 03/02/2024
12 CSR 10-44.010 This amendment clarifies sold at retail and retail sale and updates contact information. N/A N/A Missouri Register February 1, 2024 - Volume 49, pages 162
N/A 02/01/2024 03/02/2024
12 CSR 10-44.100 This amendment updates the name for the Addendum Form and incorporates it by reference. N/A N/A Missouri Register February 1, 2024 - Volume 49, pages 162 - 163
N/A 02/01/2024 03/02/2024
12 CSR 10-102.554 This rule is being rescinded because all relevant content is duplicated in 12 CSR 10-3.552. N/A N/A Missouri Register December 15, 2023 - Volume 48, page 2295
N/A 12/15/2023 01/14/2024
12 CSR 10-2.015 This amendment, among other things, updates filing information and information about the quarter-monthly payment frequency. N/A N/A Missouri Register December 15, 2023 - Volume 48, pages 2277-2284
N/A 12/15/2023 01/14/2024
12 CSR 10-2.016 This rule is being rescinded because all relevant content is duplicated in 12 CSR 10-2.015. N/A N/A Missouri Register December 15, 2023 - Volume 48, page 2284
N/A 12/15/2023 01/14/2024
12 CSR 10-2090 This amendment updates, among other things, section references in (1)(A) and RSMo authority year. N/A N/A Missouri Register December 15, 2023 - Volume 48, pages 2284 - 2285
N/A 12/15/2023 01/14/2024
12 CSR 10-2.705 This amendment makes technical corrections and updates. N/A N/A Missouri Register December 15, 2023 - Volume 48, page 2285
N/A 12/15/2023 01/14/2024
12 CSR 10-7.240 This amendment removes outdated statute references in the purpose statement, updates statute authority section and makes minor technical corrections throughout. N/A N/A Missouri Register December 15, 2023 - Volume 48, pages 2285 - 2286
N/A 12/15/2023 01/14/2024
12 CSR 10-10.130 This amendment updates the rule to reflect changes in the law, incorporates by reference the Bank Franchise Tax Return Form INT-2 and certain other forms, instructions, and regulations. N/A N/A Missouri Register December 15, 2023 - Volume 48, pages 2286 - 2287
N/A 12/15/2023 01/14/2024
12 CSR 10-23.420 This amendment updates form information and incorporation by reference. N/A N/A Missouri Register December 15, 2023 - Volume 48, pages 2287 - 2288
N/A 12/15/2023 01/14/2024
12 CSR 10-23.430 This amendment updates form information and department practices. N/A N/A Missouri Register December 15, 2023 - Volume 48, page 2288
N/A 12/15/2023 01/14/2024
12 CSR 10-23.470 This amendment updates form information. N/A N/A Missouri Register December 15, 2023 - Volume 48, pages 2288 - 2289
N/A 12/15/2023 01/14/2024
12 CSR 10-25.040 This rule is being rescinded because it is outdated and no longer needed. N/A N/A Missouri Register December 15, 2023 - Volume 48, page 2289
N/A 12/15/2023 01/14/2024
12 CSR 10-26.080 This amendment updates the authority information and incorporates by reference the Federal Buyer’s Guide. N/A N/A Missouri Register December 15, 2023 - Volume 48, page 2289
N/A 12/15/2023 01/14/2024
12 CSR 10-41.010 This proposed amendment establishes the annual adjusted rate of interest to be implemented and applied on taxes remaining unpaid during calendar year 2024. 12_CSR_10-41_010_Public_Fiscal_Note_2023_-_Copy.pdf
12_CSR_10-41-010_Private_Fiscal_Note_2023_-_Copy.pdf
N/A Missouri Register December 15, 2023 - Volume 48, pages 2289 - 2292
N/A 12/15/2023 01/14/2024

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