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

12 CSR 10-2.230

Construction Contractors

Official textsos.mo.govlast amended
Amendment history

AUTHORITY: sections 32.200 (Article VII) and 143.961, RSMo 1994. Original rule filed Dec. 17, 1990, effective April 29, 1991. Rescinded: Filed Oct. 12, 2021, effective April 30, 2022.

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In this chapter (40 sections)
  1. 12 CSR 10-2.125 · Cultural Contributions PURPOSES: This rule…
  2. 12 CSR 10-2.130 · Allocation of Taxable Social Security Benefits…
  3. 12 CSR 10-2.135 · Frivolous Returns
  4. 12 CSR 10-2.140 · Partnership Filing Requirements
  5. 12 CSR 10-2.145 · Regulation for Computation of Interest on Investment…
  6. 12 CSR 10-2.150 · Tax Exempt Status of United States Government-Related…
  7. 12 CSR 10-2.155 · Regulated Investment Companies
  8. 12 CSR 10-2.160 · State Income Tax Deduction Add-Back
  9. 12 CSR 10-2.165 · Net Operating Losses on Corporate Income Tax Returns
  10. 12 CSR 10-2.170 · Wood Energy Credit
  11. 12 CSR 10-2.175 · Agricultural Unemployed Person
  12. 12 CSR 10-2.180 · Public Law 86-272 Immunity
  13. 12 CSR 10-2.190 · Partnership and S Corporation Annual Return Filing…
  14. 12 CSR 10-2.195 · Special Needs Adoption Tax Credit
  15. 12 CSR 10-2.200 · Trucking Companies
  16. 12 CSR 10-2.205 · Railroads
  17. 12 CSR 10-2.210 · Airlines
  18. 12 CSR 10-2.220 · Taxation of Nonresident Members of Professional…
  19. 12 CSR 10-2.225 · Withholding of Tax by Nonresident Professional…
  20. 12 CSR 10-2.226 · Withholding of Tax by Nonresident Professional…
  21. 12 CSR 10-2.230 · Construction Contractors
  22. 12 CSR 10-2.235 · Government Pension Exemption
  23. 12 CSR 10-2.240 · Determination of Timeliness
  24. 12 CSR 10-2.250 · Reciprocal Agreements with Other States for Tax…
  25. 12 CSR 10-2.255 · Allocation and Apportionment for Nonresident…
  26. 12 CSR 10-2.260 · would not apply to each member, then the affiliated…
  27. 12 CSR 10-2.436 · SALT Parity Act Implementation
  28. 12 CSR 10-2.705 · Filing Corporation Tax Returns
  29. 12 CSR 10-2.710 · Net Operating Losses on Individual Income Tax Returns
  30. 12 CSR 10-2.720 · Reporting Requirements for Individual Medical Accounts
  31. 12 CSR 10-2.725 · Foster Parent Tax Deduction
  32. 12 CSR 10-2.730 · Expenses Related to Production of Tax Exempt Interest…
  33. 12 CSR 10-2.740 · Adoption Tax Credit
  34. 12 CSR 30-2.010 · Appeals from the Department of Revenue or State…
  35. 12 CSR 30-2.011 · Completion of Forms by Assessors to be Used in…
  36. 12 CSR 30-2.015 · Utility Property to be Assessed Locally and by the…
  37. 12 CSR 30-2.016 · Allocation of Unit Value
  38. 12 CSR 30-2.017 · De Minimis Levels of Assessed Valuation of Private…
  39. 12 CSR 30-2.018 · Method of Administra- ting the Ad Valorem Taxation of…
  40. 12 CSR 30-2.020 · Original Assessment by State Tax Commission and…
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