Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-42.040
Documents Requiring the Director’s Personal Signature
PURPOSE: This rule clarifies what documents as ministerial acts may be delegated by the director to his/her subordinates.
(1) The director of revenue may delegate to his/her subordinates the right to execute on behalf of the Department of Revenue all documents which record the performance of a ministerial act. The following departmental documents are examples of documents which can be signed by duly authorized subordinates: sales/use tax assessments, final notice of state income tax deficiency, certification of delinquent sales tax, assessment of delinquent cigarette tax, certificate of title and notice of loss of driving privilege.
AUTHORITY: section 136.120, RSMo 1986. Original rule filed March 28, 1986, effective July 11, 1986.
Amendment history
AUTHORITY: section 136.120, RSMo 1986. Original rule filed March 28, 1986, effective July 11, 1986.
Source: view the official PDF
In this chapter (9 sections)
- 12 CSR 10-42.030 · Gifts to the State
- 12 CSR 10-42.040 · Documents Requiring the Director’s Personal Signature
- 12 CSR 10-42.050 · Disclosure of Public Records and Confidentiality of…
- 12 CSR 10-42.060 · Investment and Cash Management Procedures
- 12 CSR 10-42.070 · Sales Tax Financial Report
- 12 CSR 10-42.080 · Industry Type Report (ITR)
- 12 CSR 10-42.090 · Business Listing Report
- 12 CSR 10-42.100 · Monthly Sales and Use Tax Distribution Report
- 12 CSR 10-42.110 · Local Tax Management Report