Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-44.100
Excess Traffic Violation Revenue
PURPOSE: Sections 479.350 to 479.372, RSMo, provide for cities, towns, villages, and counties to file certain addendums and remit to the Department of Revenue any amount from fines, bond forfeitures, and court costs for minor traffic violations occurring within cities, towns, villages, and counties that are in excess of a statutory percentage of its total annual general operating revenue.
This rule explains the procedure for remitting the excess amount to the department.
PUBLISHER’S NOTE: The secretary of state has determined that publication of the entire text of the material that is incorporated by reference as a portion of this rule would be unduly cumbersome or expensive. This material as incorporated by reference in this rule shall be maintained by the agency at its headquarters and shall Secretary of State CODE OF STATE REGULATIONS (6/30/24) John R. Ashcroft Secretary of State be made available to the public for inspection and copying at no more than the actual cost of reproduction. This note applies only to the reference material. The entire text of the rule is printed here.
# (1)
Definitions. For purposes of this rule and any determinations required to be made under sections 479.350 to 479.372, RSMo, the following definitions apply:
# (A)
“Annual general operating revenue”—as defined in section 479.350(1), RSMo;
# (B)
“Court costs”—as defined in section 479.350(2), RSMo;
# (C)
“Minor traffic violation”—as defined in section 479.350(3), RSMo; and
# (D)
“Statutory percentage”—the percentage of annual general operating revenue applicable to the city, town, village, or county pursuant to section 479.359, RSMo.
# (2)
Submission of Excess Revenue.
# (A)
If the city, town, village, or county received more than the applicable statutory percentage of its annual general operating revenues from fines, bond forfeitures, and court costs for minor traffic violations, the amount in excess of the applicable statutory percentage must be remitted to the department.
# (B)
Any city, town, village, or county shall remit the amount in excess of the applicable statutory percentage to the Department of Revenue postmarked no later than the date that the addendum Form A 15-1 is filed with the state auditor.
The city, town, village, or county must clearly mark the payment as “Excess Traffic Fees” and must include a copy of the addendum Form A 15-1 required by section 479.359, RSMo, with the payment.
# (C)
Any city, town, village, or county that fails to remit the correct amount of revenue in excess of the applicable statutory percentage, with a payment postmarked no later than the date that the addendum Form A 15-1 is filed with the state auditor, shall be subject to the penalties and remedies set forth in sections 479.350 to 479.372, RSMo.
# (3)
The addendum Form A 15-1, revised December 2017, is incorporated by reference and published by and can be obtained from the Missouri State Auditor’s Office, PO Box 869, Jefferson City, MO 65102, or by email at localgovernment@ auditor.mo.gov. These forms do not include any amendments or additions since the revision date noted.
AUTHORITY: section 479.359, RSMo 2016.* Original rule filed
Sept. 27, 2010, effective March 30, 2011. Emergency amendment filed Sept 1, 2015, effective Sept 11, 2015, expired March 8, 2016.
Amended: Filed Sept 1, 2015, effective Feb. 29, 2016. Amended:
Filed Dec. 20, 2023, effective July 30, 2024.
*Original authority: 479.359, RSMo 2015, amended 2016.
Amendment history
AUTHORITY: section 479.359, RSMo 2016.* Original rule filed Sept. 27, 2010, effective March 30, 2011. Emergency amendment filed Sept 1, 2015, effective Sept 11, 2015, expired March 8, 2016. Amended: Filed Sept 1, 2015, effective Feb. 29, 2016. Amended: Filed Dec. 20, 2023, effective July 30, 2024. *Original authority: 479.359, RSMo 2015, amended 2016.
Source: view the official PDF
In this chapter (3 sections)
- 12 CSR 10-44.010 · Tire Fee Application
- 12 CSR 10-44.020 · Tire Fee Reporting and Payment Requirements
- 12 CSR 10-44.100 · Excess Traffic Violation Revenue