Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 30-2.050
Intervention
(Rescinded March 12, 1984)
AUTHORITY: Article X, section 14, Mo.
Const. 1945; sections 138.430 and 536.062(1), RSMo 1978; W.L.B. Holding Company v. State Tax Commission, Cause
No. 28,985, Cole County Circuit Court 1977.
Original rule filed July 14, 1977, effective
Oct. 13, 1977. Amended: Filed April 10, 1981, effective July 13, 1981. Rescinded:
Filed Dec. 13, 1983, effective March 12, 1984.
Amendment history
AUTHORITY: Article X, section 14, Mo. Const. 1945; sections 138.430 and 536.062(1), RSMo 1978; W.L.B. Holding Company v. State Tax Commission, Cause No. 28,985, Cole County Circuit Court 1977. Original rule filed July 14, 1977, effective Oct. 13, 1977. Amended: Filed April 10, 1981, effective July 13, 1981. Rescinded: Filed Dec. 13, 1983, effective March 12, 1984.
Source: view the official PDF
In this chapter (40 sections)
- 12 CSR 10-2.160 · State Income Tax Deduction Add-Back
- 12 CSR 10-2.165 · Net Operating Losses on Corporate Income Tax Returns
- 12 CSR 10-2.170 · Wood Energy Credit
- 12 CSR 10-2.175 · Agricultural Unemployed Person
- 12 CSR 10-2.180 · Public Law 86-272 Immunity
- 12 CSR 10-2.190 · Partnership and S Corporation Annual Return Filing…
- 12 CSR 10-2.195 · Special Needs Adoption Tax Credit
- 12 CSR 10-2.200 · Trucking Companies
- 12 CSR 10-2.205 · Railroads
- 12 CSR 10-2.210 · Airlines
- 12 CSR 10-2.220 · Taxation of Nonresident Members of Professional…
- 12 CSR 10-2.225 · Withholding of Tax by Nonresident Professional…
- 12 CSR 10-2.226 · Withholding of Tax by Nonresident Professional…
- 12 CSR 10-2.230 · Construction Contractors
- 12 CSR 10-2.235 · Government Pension Exemption
- 12 CSR 10-2.240 · Determination of Timeliness
- 12 CSR 10-2.250 · Reciprocal Agreements with Other States for Tax…
- 12 CSR 10-2.255 · Allocation and Apportionment for Nonresident…
- 12 CSR 10-2.260 · would not apply to each member, then the affiliated…
- 12 CSR 10-2.436 · SALT Parity Act Implementation
- 12 CSR 10-2.705 · Filing Corporation Tax Returns
- 12 CSR 10-2.710 · Net Operating Losses on Individual Income Tax Returns
- 12 CSR 10-2.720 · Reporting Requirements for Individual Medical Accounts
- 12 CSR 10-2.725 · Foster Parent Tax Deduction
- 12 CSR 10-2.730 · Expenses Related to Production of Tax Exempt Interest…
- 12 CSR 10-2.740 · Adoption Tax Credit
- 12 CSR 30-2.010 · Appeals from the Department of Revenue or State…
- 12 CSR 30-2.011 · Completion of Forms by Assessors to be Used in…
- 12 CSR 30-2.015 · Utility Property to be Assessed Locally and by the…
- 12 CSR 30-2.016 · Allocation of Unit Value
- 12 CSR 30-2.017 · De Minimis Levels of Assessed Valuation of Private…
- 12 CSR 30-2.018 · Method of Administra- ting the Ad Valorem Taxation of…
- 12 CSR 30-2.020 · Original Assessment by State Tax Commission and…
- 12 CSR 30-2.021 · Original Assessment by State Tax Commission and…
- 12 CSR 30-2.030 · Appeals from the Local Board of Equalization
- 12 CSR 30-2.040 · Prehearing Procedures
- 12 CSR 30-2.050 · Intervention
- 12 CSR 30-2.060 · Discovery
- 12 CSR 30-2.065 · Subpoenas
- 12 CSR 30-2.070 · Procedure: Motions and Stipulations