Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 30-3.025
Collateral Estoppel
(Rescinded July 30, 2018)
AUTHORITY: sections 138.320, 138.431, and 138.432, RSMo 2000 and sections
137.115 and 138.430, RSMo Supp. 2009.
Original rule filed May 14, 1991, effective
Oct. 31, 1991. Amended: Filed July 19, 2000, effective Feb. 28, 2001. Amended: Filed Dec.
21, 2009, effective June 30, 2010. Rescinded:
Filed Nov. 29, 2017, effective July 30, 2018.
Amendment history
AUTHORITY: sections 138.320, 138.431, and 138.432, RSMo 2000 and sections 137.115 and 138.430, RSMo Supp. 2009. Original rule filed May 14, 1991, effective Oct. 31, 1991. Amended: Filed July 19, 2000, effective Feb. 28, 2001. Amended: Filed Dec. 21, 2009, effective June 30, 2010. Rescinded: Filed Nov. 29, 2017, effective July 30, 2018.
Source: view the official PDF
In this chapter (40 sections)
- 12 CSR 10-3.848 · Concrete Mixing Trucks
- 12 CSR 10-3.850 · Veterinary Transactions
- 12 CSR 10-3.852 · Orthopedic and Prosthetic Devices, Insulin and…
- 12 CSR 10-3.854 · Applicability of Sales Tax to the Sale of Special Fuel
- 12 CSR 10-3.856 · Direct Pay Agreement
- 12 CSR 10-3.858 · Purchases by State Senators or Representatives
- 12 CSR 10-3.860 · Marketing Organizations Soliciting Sales Through…
- 12 CSR 10-3.862 · Sales Tax on Vending Machine Sales
- 12 CSR 10-3.866 · Bulldozers for Agricultural Use
- 12 CSR 10-3.868 · Not-for-Profit Civic, Social, Service or Fraternal…
- 12 CSR 10-3.870 · Information Required to be Filed by Not- for-Profit…
- 12 CSR 10-3.872 · Sales of Newspapers and Other Publications
- 12 CSR 10-3.874 · Questions and Answers on Taxation of Newspapers
- 12 CSR 10-3.876 · Taxation of Sod Businesses
- 12 CSR 10-3.878 · Certificate of Deposit
- 12 CSR 10-3.880 · Sales of Postage Stamps
- 12 CSR 10-3.884 · Basic Steelmaking Exemption—Sales Tax
- 12 CSR 10-3.886 · Exemption For Construction Materials Sold to Exempt…
- 12 CSR 10-3.888 · Sales “In Commerce” Between Missouri and Other States
- 12 CSR 10-3.890 · Area Betterment, Tourism or Marketing Program Fees To…
- 12 CSR 10-3.892 · Light Aircraft—Light Aircraft Kits
- 12 CSR 10-3.894 · Animal Bedding—Exemption
- 12 CSR 10-3.896 · Auctioneers, Brokers and Agents
- 12 CSR 10-3.898 · Non-Reusable and Reusable Items
- 12 CSR 30-3.001 · Two-Year Assessment Cycle
- 12 CSR 30-3.005 · Appeals of the Assess- ment of Real Property to the…
- 12 CSR 30-3.010 · Appeals From the Local Board of Equalization
- 12 CSR 30-3.015 · Orders of the Commis- sion Under the Two-Year…
- 12 CSR 30-3.020 · Intervention
- 12 CSR 30-3.025 · Collateral Estoppel
- 12 CSR 30-3.030 · Discovery
- 12 CSR 30-3.040 · Subpoenas and Discovery
- 12 CSR 30-3.050 · Procedure: Motions and Stipulations
- 12 CSR 30-3.060 · Exchange of Exhibits, Prefiled Direct Testimony and…
- 12 CSR 30-3.065 · Appraisal Evidence
- 12 CSR 30-3.070 · Prehearing Procedures
- 12 CSR 30-3.075 · Receipt of Evidence Indi- cating Value Greater than…
- 12 CSR 30-3.080 · Hearing and Disposition of Appeals
- 12 CSR 30-3.085 · Mediation of Appeals
- 12 CSR 30-3.090 · Determining Class Life for Tangible Personal Property