Annual Adjusted Rate of Interest of interest and shall post the rate on or before October 22 of each year on the taxation page of the department’s website at dor.mo.gov/taxation/ to comply with the provisions of section 32.065, RSMo.

Official textsos.mo.govlast amended Oct 13, 1983

AUTHORITY: section 32.065, RSMo 2016.* Emergency rule filed Oct.
13, 1982, effective Oct. 23, 1982, expired Feb. 19, 1983. Original rule PURPOSE: Under the Annual Adjusted Rate of Interest (section filed Nov. 5, 1982, effective Feb. 11, 1983. Emergency amendment 32.065, RSMo), this rule establishes the annual adjusted rate of in-filed Oct. 13, 1983, effective Oct. 23, 1983, expired Feb. 20, 1984.
terest to be implemented and applied on taxes remaining unpaid.
Amended: Filed Oct. 13, 1983, effective Jan. 13, 1984. Emergency amendment filed Oct. 19, 1984, effective Oct. 29, 1984, expired

# (1)

Pursuant to section 32.065, RSMo, the director of revenue
Feb. 26, 1985. Amended: Filed Oct. 19, 1984, effective May 11, 1985.
upon official notice of the average predominant prime rate Emergency amendment filed Oct. 24, 1985, effective Nov. 4, 1985, quoted by commercial banks to large businesses, as determined expired April 3, 1986. Amended: Filed Oct. 24, 1985, effective Jan.
and reported by the Board of Governors of the Federal Reserve 26, 1986. Emergency amendment filed Oct. 22, 1986, effective System in the Federal Reserve Statistical Release H.15(519) for
Nov. 1, 1986, expired March 1, 1987. Amended: Filed Oct. 22, 1986, the month of September of each year, has set by administrative effective Feb. 12, 1987. Emergency amendment filed Oct. 22, 1987, order the annual adjusted rate of interest to be paid on unpaid effective Nov. 1, 1987, expired March 1, 1988. Amended: Filed Oct.
amounts of taxes during the succeeding calendar year as follows: 22, 1987, effective Feb. 11, 1988. Emergency amendment filed Oct.
21, 1988, effective Oct. 31, 1988, expired Feb. 28, 1989. Amended:
Filed Oct. 21, 1988, effective April 13, 1989. Amended: Filed Aug.
Calendar Rate of Interest on Unpaid
Year Amounts of Taxes
1995 12%
1996 9%
1997 8%
1998 9%
1999 8%
2000 8%
2001 10%
2002 6%
2003 5%
2004 4%
2005 5%
2006 7%
2007 8%
2008 8%
2009 5%
2010 3%
2011 3%
2012 3%
2013 3%
2014 3%
2015 3%
2016 3%
2017 4%
2018 4%
2019 5%
2020 5%
2021 3%
2022 3%
2023 6%
2024 9%
2025 8%
2026 7%
21, 1988, effective April 13, 1989. Emergency amendment filed Oct.
20, 1989, effective Oct. 30, 1989, expired Feb. 27, 1990. Amended:
Filed Oct. 20, 1989, effective Feb. 25, 1990. Emergency amendment filed Oct. 26, 1990, effective Nov. 5, 1990, expired March 4, 1991.
Amended: Filed Oct. 26, 1990, effective March 14, 1991. Emergency amendment filed Sept. 23, 1991, effective Oct. 3, 1991, expired Jan.
30, 1992. Amended: Filed Sept. 23, 1991, effective Feb. 6, 1992.
Emergency amendment filed Oct. 22, 1992, effective Jan. 1, 1993, expired April 30, 1993. Emergency amendment filed April 14, 1993, effective May 1, 1993, expired Aug. 28, 1993. Amended: Filed Oct.
22, 1992, effective May 6, 1993. Emergency amendment filed Nov.
15, 1993, effective Jan. 1, 1994, expired April 30, 1994. Amended:
Filed Nov. 15, 1993, effective June 6, 1994. Emergency amendment filed April 20, 1994, effective May 1, 1994, expired Aug. 28, 1994.
Emergency amendment filed Oct. 31, 1994, effective Jan. 1, 1995, expired April 30, 1995. Amended: Filed Oct. 31, 1994, effective April 30, 1995. Emergency amendment filed Dec. 8, 1995, effective Jan. 1, 1996, expired June 28, 1996. Amended: Filed Dec. 8, 1995, effective June 30, 1996. Amended: Filed May 29, 1996, effective Nov. 30,
1996. Emergency amendment filed Nov. 13, 1996, effective Jan. 1, 1997, expired June 29, 1997. Amended: Filed May 2, 1997, effective
Oct. 30, 1997. Amended: Filed Oct. 24, 1997, effective April 30,
1998. Emergency amendment filed Dec. 8, 1998, effective Jan. 1, 1999, expired June 29, 1999. Amended: Filed Dec. 8, 1998, effective June 30, 1999. Emergency amendment filed Nov. 10, 1999, effective
Jan. 1, 2000, expired June 28, 2000. Amended: Filed Nov. 10, 1999, effective May 30, 2000. Emergency amendment filed Oct. 31, 2000, effective Jan. 1, 2001, expired June 29, 2001. Amended: Filed
Oct. 31, 2000, effective April 30, 2001. Emergency amendment filed Oct. 31, 2001, effective Jan. 1, 2002, expired June 29, 2002.
Amended: Filed Oct. 31, 2001, effective April 30, 2002. Emergency amendment filed Nov. 15, 2002, effective Jan. 1, 2003, expired June 29, 2003. Amended: Filed Nov. 15, 2002, effective April 30, 2003.
Emergency amendment filed Nov. 17, 2003, effective Jan. 1, 2004,

# (2)

On unpaid amounts of taxes due and owing prior to expired June 28, 2004. Amended: Filed Nov. 17, 2003, effective May January 1, 1983, the rate of interest to be paid is the rate as set 30, 2004. Emergency amendment filed Nov. 30, 2004, effective in the statute regarding that specific tax from the date due to December 31, 1982.
Jan. 1, 2005, expired June 29, 2005. Amended: Filed Nov. 30, 2004, effective June 30, 2005. Emergency amendment filed Dec. 21, 2005, effective Jan. 1, 2006, expired June 29, 2006. Amended: Filed

# (3)

The annual adjusted rate of interest shall be applied on a per diem basis and shall not be compounded.
Dec. 21, 2005, effective May 30, 2006. Emergency amendment filed Oct. 25, 2006, effective Jan. 1, 2007, expired June 29, 2007.
Amended: Filed Oct. 25, 2006, effective May 30, 2007. Emergency

# (4)

For all calendar years staring January 1, 2026, or after, the amendment filed Oct. 16, 2007, effective Jan. 1, 2008, expired June director of revenue shall compute the annual adjusted rate 28, 2008. Amended: Filed Oct. 16, 2007, effective April 30, 2008.
Emergency amendment filed Oct. 21, 2008, effective Jan. 1, 2009, expired June 29, 2009. Amended: Filed Oct. 21, 2008, effective May 30, 2009. Emergency amendment filed Oct. 27, 2009, effective
Jan. 1, 2010, expired June 29, 2010. Amended: Filed Oct. 27, 2009, effective April 30, 2010. Emergency amendment filed Oct. 22, 2010, effective Jan. 1, 2011, expired June 29, 2011. Amended: Filed Oct.
22, 2010, effective April 30, 2011. Emergency amendment filed Oct.
24, 2011, effective Jan. 1, 2012, expired June 28, 2012. Amended:
Filed Oct. 24, 2011, effective April 30, 2012. Emergency amendment filed Oct. 22, 2012, effective Jan. 1, 2013, expired June 29, 2013.
Amended: Filed Oct. 22, 2012, effective April 30, 2013. Emergency amendment filed Oct. 22, 2013, effective Jan. 1, 2014, expired June 29, 2014. Amended: Filed Oct. 22, 2013, effective April 30, 2014.
Emergency amendment filed Oct. 22, 2014, effective Jan. 1, 2015, expired June 29, 2015. Amended: Filed Oct. 22, 2014, effective April 30, 2015. Emergency amendment filed Oct. 22, 2015, effective
Jan. 1, 2016, expired June 28, 2016. Amended: Filed Oct. 22, 2015, effective April 30, 2016. Emergency amendment filed Oct. 21, 2016, effective Jan. 1, 2017, expired June 29, 2017. Amended: Filed Oct.
21, 2016, effective April 30, 2017. Emergency amendment filed Oct.
20, 2017, effective Jan. 1, 2018, expired June 29, 2018. Amended:
Filed Oct. 20, 2017, effective April 30, 2018. Emergency amendment filed Oct. 22, 2018, effective Jan. 1, 2019, expired June 29, 2019.
Amended: Filed Oct. 22, 2018, effective April 30, 2019. Emergency amendment filed Oct. 21, 2019, effective Jan. 1, 2020, expired June 28, 2020. Amended: Filed Oct. 21, 2019, effective April 30, 2020.
Emergency amendment filed Oct. 19, 2020, effective Jan. 1, 2021, expired June 29, 2021. Amended: Filed Oct. 19, 2020, effective May 30, 2021. Emergency amendment filed Oct. 19, 2021, effective
Jan. 1, 2022, expired June 29, 2022. Amended: Filed Oct. 15, 2021, effective April 30, 2022. Emergency amendment filed Oct. 21, 2022, effective Jan. 1, 2023, expired June 29, 2023. Amended: Filed Oct.
21, 2022, effective May 30, 2023. Emergency amendment filed Nov.
14, 2023, effective Jan. 1, 2024, expired June 28, 2024. Amended:
Filed Nov. 14, 2023, effective May 30, 2024. Emergency amendment filed Dec. 3, 2024, effective Jan. 1, 2025, expired June 29, 2025.
Amended: Filed Dec. 3, 2024, effective June 30, 2025. Emergency amendment filed Oct. 20, 2025, effective Jan. 1, 2026, expired June 29, 2026. Amended: Filed Oct. 20, 2025, effective April 30, 2026.
*Original authority: 32.065, RSMo 1982, amended 1986, 1995.

Amendment history

AUTHORITY: section 32.065, RSMo 2016.* Emergency rule filed Oct. 13, 1982, effective Oct. 23, 1982, expired Feb. 19, 1983. Original rule PURPOSE: Under the Annual Adjusted Rate of Interest (section filed Nov. 5, 1982, effective Feb. 11, 1983. Emergency amendment 32.065, RSMo), this rule establishes the annual adjusted rate of in- filed Oct. 13, 1983, effective Oct. 23, 1983, expired Feb. 20, 1984. terest to be implemented and applied on taxes remaining unpaid. Amended: Filed Oct. 13, 1983, effec

Source: view the official PDF

In this chapter (5 sections)

12 CSR 10-41.010 · Annual Adjusted Rate of Interest of interest and…
12 CSR 10-41.020 · Disclosure of Information, Returns, Reports, or…
12 CSR 10-41.025 · Disclosure of Confidential Taxpayer Information to…
12 CSR 10-41.030 · Power of Attorney
12 CSR 10-41.040 · Retribution of Bad Checks

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