Missouri Code of State Regulations — Title 12 (Department of Revenue)

12 CSR 10-2.205

Railroads

Official textsos.mo.govlast amended
Amendment history

AUTHORITY: sections 32.200 (Article VII) and 143.961, RSMo 1994. Original rule filed Jan. 18, 1989, effective May 11, 1989. Rescinded: Filed July 11, 2023, effective Feb. 29, 2024.

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In this chapter (40 sections)
  1. 12 CSR 10-2.090 · Computation of Federal Income Tax Deduction for…
  2. 12 CSR 10-2.105 · Report of Changes in Federal Income Tax Return
  3. 12 CSR 10-2.110 · Penalty for Filing Incomplete or Misleading Income…
  4. 12 CSR 10-2.115 · Enterprise Zone Credit and Exemption
  5. 12 CSR 10-2.120 · Information at Source Reporting Requirements
  6. 12 CSR 10-2.125 · Cultural Contributions PURPOSES: This rule…
  7. 12 CSR 10-2.130 · Allocation of Taxable Social Security Benefits…
  8. 12 CSR 10-2.135 · Frivolous Returns
  9. 12 CSR 10-2.140 · Partnership Filing Requirements
  10. 12 CSR 10-2.145 · Regulation for Computation of Interest on Investment…
  11. 12 CSR 10-2.150 · Tax Exempt Status of United States Government-Related…
  12. 12 CSR 10-2.155 · Regulated Investment Companies
  13. 12 CSR 10-2.160 · State Income Tax Deduction Add-Back
  14. 12 CSR 10-2.165 · Net Operating Losses on Corporate Income Tax Returns
  15. 12 CSR 10-2.170 · Wood Energy Credit
  16. 12 CSR 10-2.175 · Agricultural Unemployed Person
  17. 12 CSR 10-2.180 · Public Law 86-272 Immunity
  18. 12 CSR 10-2.190 · Partnership and S Corporation Annual Return Filing…
  19. 12 CSR 10-2.195 · Special Needs Adoption Tax Credit
  20. 12 CSR 10-2.200 · Trucking Companies
  21. 12 CSR 10-2.205 · Railroads
  22. 12 CSR 10-2.210 · Airlines
  23. 12 CSR 10-2.220 · Taxation of Nonresident Members of Professional…
  24. 12 CSR 10-2.225 · Withholding of Tax by Nonresident Professional…
  25. 12 CSR 10-2.226 · Withholding of Tax by Nonresident Professional…
  26. 12 CSR 10-2.230 · Construction Contractors
  27. 12 CSR 10-2.235 · Government Pension Exemption
  28. 12 CSR 10-2.240 · Determination of Timeliness
  29. 12 CSR 10-2.250 · Reciprocal Agreements with Other States for Tax…
  30. 12 CSR 10-2.255 · Allocation and Apportionment for Nonresident…
  31. 12 CSR 10-2.260 · would not apply to each member, then the affiliated…
  32. 12 CSR 10-2.436 · SALT Parity Act Implementation
  33. 12 CSR 10-2.705 · Filing Corporation Tax Returns
  34. 12 CSR 10-2.710 · Net Operating Losses on Individual Income Tax Returns
  35. 12 CSR 10-2.720 · Reporting Requirements for Individual Medical Accounts
  36. 12 CSR 10-2.725 · Foster Parent Tax Deduction
  37. 12 CSR 10-2.730 · Expenses Related to Production of Tax Exempt Interest…
  38. 12 CSR 10-2.740 · Adoption Tax Credit
  39. 12 CSR 30-2.010 · Appeals from the Department of Revenue or State…
  40. 12 CSR 30-2.011 · Completion of Forms by Assessors to be Used in…
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