Missouri Tax Laws by xrg37769

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									570        OFFICIAL MANUAL                                                                                                                                                    EXECUTIVE DEPARTMENTS — DEPARTMENT OF REVENUE                                 571

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                                                                                                                                                     Motor Vehicle and Driver Licensing




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                                                                                                                                                         The Motor Vehicle and Driver Licensing Divi-
                                                                                                                                                     sion provides a variety of services to owners of
                                                                                                                                                     cars, trucks, motorcycles and boats. It also helps
                                                                                                                                                     keep Missouri roads safer by maintaining records

      of Revenue                                                                                                                                     of serious violations of Missouri’s traffic laws.
                                                                                                                                                         The Driver Licensing Bureau helps citizens
                                                                                                                                                     obtain or renew their driver licenses. It also
Truman State Office Bldg.                                                                                                                            processes records relating to traffic violation
PO Box 311, Jefferson City 65105-0311                                                                                                                point assessments and uninsured motorists. The
Telephone: (573) 751-4450 / FAX: (573) 751-7150                                   ALANA M. BARRAGÁN-SCOTT      JULIE SCHEPPERS                       bureau also tracks administrative alcohol viola-     JACKIE BEMBOOM                KIP STETZLER
                                                                                  Acting Director              Executive Assistant to the Director                                                        Director, Motor Vehicle and   Director
www.dor.mo.gov                                                                                                                                       tions and those who fail to appear in court for a    Driver Licensing Division     Taxation Division
Email: dormail@dor.mo.gov                                                                                                                            variety of traffic-related offenses.
     The Department of Revenue is one of the                                                                                                             The License Offices Bureau manages the               The State Lottery Commission supervises the
largest and most comprehensive of Missouri’s                                                                                                         operations of the 183 contract offices throughout    lottery by issuing rules and appointing a direc-
state departments. It was established in 1945 to                                                                                                     the state. The offices provide many of the most      tor. The commission is also guided by laws,
serve as the central collection agency of all state                                                                                                  common driver license/motor vehicle services         approved by the General Assembly, that deal
revenue. The department also collects state and                                                                                                      for Missourians. The management of the offices       with the lottery. These laws cover topics such as
local taxes, and administers the state’s motor                                                                                                       is now bid out to independent contractors.           distribution of lottery funds, conflicts of interest,
vehicle and driver licensing laws, including the                                                                                                          The Motor Vehicle Bureau provides services      who may play the lottery, criminal penalties and
titling and registration of motor vehicles and the                                                                                                   for motor vehicle owners, such as issuing or         taxation of lottery winnings. The director runs
licensing of Missouri’s drivers.                                                                                                                     renewing license plates or obtaining owner           the day-to-day business of the lottery, including
                                                                                                                                                     titles. The bureau also works with new and used      hiring employees, issuing licenses and negotiat-
Office of the Director                                                                                                                               automobile dealers and also helps salvage deal-      ing contracts with vendors. The governor, with
                                                                                  GLENDA BECK                  CHRIS PIEPER                          ers and leasing companies acquire registration       the advice and consent of the Senate, appoints
    The Director’s Office, which includes the                                     Executive Assistant to the   Legislative Liaison                                                                        the five-member commission. No more than
director, deputy director and other key staff, is                                 Deputy Director                                                    certificates.
                                                                                                                                                                                                          three members may be of the same political
responsible for overall guidance and setting pol-                                                                                                                                                         party. Commissioners receive no salary and
icy for the department. The office includes a leg-                                                                                                   Taxation Division                                    serve three-year terms.
islative liaison, who manages the department’s
                                                                                                                                                         The Taxation Division is responsible for col-        The attorney general provides legal services
relationships with the legislature and other
                                                                                                                                                     lecting Missouri’s taxes and administering the       for the lottery, and the state auditor reviews
governmental branches, and a director of com-
                                                                                                                                                     state’s tax laws.                                    operations by conducting audits.
munications, who works with the news media
and acts as the department’s spokesperson.                                                                                                               The Business/Personal Tax Bureau oversees
                                                                                                                                                     processing and administration of the state’s         State Tax Commission
                                                                                                                                                     business and personal taxes. These include the
Administration Division                                                                                                                                                                                   Truman State Office Bldg., Rm. 840
                                                                                                                                                     individual income tax, the business income tax,      Jefferson City 65101
    The Administration Division is responsible                                                                                                       local and state sales/use taxes, the state motor     Telephone: (573) 751-2414 / FAX: (573) 751-1341
for human resources and a host of other inter-                                                                                                       fuels tax, excise taxes and employee withhold-       www.stc.mo.gov
nal issues, such as printing forms, compliance                                                                                                       ing taxes.                                           Email: stc@stc.mo.gov
reviews and general financial services.                                           TED FARNEN                   LYNN BEXTEN
                                                                                  Director of Communications   Director                                 Collections/Taxpayer Assistance Bureau               The present State Tax Commission was cre-
    The Financial & General Services Bureau                                                                    Administration Division               works diligently to collect the taxes that are
is responsible for all accounting, procurement,                                                                                                                                                           ated by an act of the 63rd General Assembly
                                                                                                                                                     authorized by Missouri law. It also helps citizens   identified in Section 138.190, RSMo.
banking and general service matters.                                              Legal Services Division                                            who need assistance in filling out tax returns.
    The Human Resource Services & Develop-                                                                                                           Taxpayers can either directly contact the bureau        The commission is composed of three mem-
                                                                                     The Legal Services Division ensures the                                                                              bers who are chosen from the two major political
ment Bureau is in charge of personnel issues,                                                                                                        or go to one of the seven tax assistance offices
                                                                                  department’s compliance with state and federal                                                                          parties. The members are appointed by the gov-
training, compliance with state and federal                                                                                                          located throughout Missouri.
employment laws, and the department’s affirma-                                    law and internal policies.                                                                                              ernor with the advice and consent of the Senate.
                                                                                                                                                        The Field Compliance Bureau audits in-state
tive action and diversity programs.                                                   The General Counsel’s Office advises the                                                                                The authority of the commission is further
                                                                                                                                                     and out-of-state taxpayers to ensure compliance
    The Internal Compliance Bureau evaluates                                                                                                                                                              defined and articulated in the landmark Supreme
                                                                                  director and department divisions on all legal                     with Missouri’s business tax laws.
the department’s administrative, operational and                                                                                                                                                          Court decision of State ex. rel. Cassilly v. Riney,
                                                                                  matters and represents the department in courts                                                                         which provided the genesis for the statewide
internal accounting controls. Findings are inde-
pendently reported to the department director.                                    and administrative tribunals.                                      State Lottery Commission                             equalization of assessments. The commission
                                                                                                                                                     PO Box 1603, 1823 Southridge Dr.                     was created to perform five basic functions.
    The Process, Innovation and Communica-                                            The Criminal Investigation Bureau develops                     Jefferson City 65102-1603                            These functions are:
tion Center works with all of the department’s                                    information, investigates and works with law                       Telephone: (573) 751-4050 / FAX: (573) 751-5188
divisions to meet their process and communica-                                                                                                                                                             1. equalize assessments;
                                                                                  enforcement agencies to assist in the discovery                    www.molottery.com
tion goals. The center updates the department’s                                                                                                                                                            2. conduct de novo judicial hearings regarding
internet and intranet web sites, trains depart-                                   and prosecution of individuals or businesses                          On Nov. 6, 1984, Missouri voters authorized           valuation and classification appeals from
ment personnel to be more effective and updates                                   suspected of violating the laws administered by                    the Missouri General Assembly to establish a             local boards of equalization in individual
department forms to be more customer-friendly.                                    the department.                                                    Missouri state lottery.                                  assessment cases;
572      OFFICIAL MANUAL
3. formulate and implement statewide assess-        State Tax Commission
   ment policies and procedures to comport
                                                    Davis, Bruce E., (R), chair, Columbia, Jan. 23,
   with statutory and constitutional mandates;
                                                       2010;
4. supervise local assessing officials and local    Tidwell, Jennifer, (D), member, Kansas City, Jan.
   assessment programs to ensure compliance            23, 2008;
   with statewide policy requirements; and          Nordwald, Charles, (R), member, Warrenton,
5. assess the distributable property of railroads      Jan. 23, 2012.
   and public utilities.

								
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