Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-3.116
Service Station Owner-ship
(Rescinded October 30, 2002)
AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rule no. 90 Jan. 22, 1973, effective Feb. 1, 1973. S.T.
regulation 010-51 was last filed Oct. 28, 1975, effective Nov. 7, 1975.
Refiled March 30, 1976. Amended: Filed Aug. 13, 1980, effective Jan.
1, 1981. Rescinded: Filed April 1, 2002, effective Oct. 30, 2002.
Amendment history
AUTHORITY: section 144.270, RSMo 1994. This rule was previously filed as rule no. 90 Jan. 22, 1973, effective Feb. 1, 1973. S.T. regulation 010-51 was last filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. Amended: Filed Aug. 13, 1980, effective Jan. 1, 1981. Rescinded: Filed April 1, 2002, effective Oct. 30, 2002.
Source: view the official PDF
In this chapter (40 sections)
- 12 CSR 10-3.076 · Used Car Dealers
- 12 CSR 10-3.078 · Laundries and Dry Cleaners
- 12 CSR 10-3.080 · Ceramic Shops
- 12 CSR 10-3.082 · Furniture Repairers and Upholsterers
- 12 CSR 10-3.084 · Fur and Garment Repairers
- 12 CSR 10-3.086 · Bookbinders, Papercutters, Etc.
- 12 CSR 10-3.088 · Photographers, Photofinishers and Photoengravers
- 12 CSR 10-3.090 · Watch and Jewelry Repairers
- 12 CSR 10-3.092 · Painters
- 12 CSR 10-3.094 · Interior or Exterior Decorators
- 12 CSR 10-3.096 · Janitorial Services
- 12 CSR 10-3.098 · Drugs and Medicines
- 12 CSR 10-3.100 · Barber and Beauty Shops
- 12 CSR 10-3.102 · Sheet Metal, Iron and Cabinet Works
- 12 CSR 10-3.104 · Vending Machines De-fined
- 12 CSR 10-3.106 · Vending Machines on Premises of Owner
- 12 CSR 10-3.108 · Vending Machines on Premises Other Than Owner
- 12 CSR 10-3.110 · Publishers of Newspapers
- 12 CSR 10-3.112 · Newspaper Defined
- 12 CSR 10-3.114 · Periodicals, Magazines and Other Printed Matter
- 12 CSR 10-3.116 · Service Station Owner-ship
- 12 CSR 10-3.118 · Leased Departments or Space
- 12 CSR 10-3.120 · Food Stamps and W.I.C. (Women, Infants and Children)…
- 12 CSR 10-3.122 · Consideration Other Than Money, Except for Trade-Ins
- 12 CSR 10-3.124 · Coins and Bullion
- 12 CSR 10-3.126 · Federal Manufacturer’s Excise Tax
- 12 CSR 10-3.128 · Salvage Companies
- 12 CSR 10-3.130 · Assignments and Bankruptcies
- 12 CSR 10-3.131 · Change of State Sales Tax Rate
- 12 CSR 10-3.132 · Purchaser Includes
- 12 CSR 10-3.134 · Purchaser’s Responsibilities
- 12 CSR 10-3.136 · Consideration Other Than Money
- 12 CSR 10-3.138 · Consideration Less Than Fair Market Value
- 12 CSR 10-3.140 · Interdepartmental Transfers
- 12 CSR 10-3.142 · Trading Stamps
- 12 CSR 10-3.144 · Redemption of Coupons
- 12 CSR 10-3.146 · Core Deposits
- 12 CSR 10-3.148 · When a Sale Consummates
- 12 CSR 10-3.150 · Guidelines on When Title Passes
- 12 CSR 10-3.152 · Physicians and Dentists