Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 30-3.030
Discovery
PURPOSE: This rule establishes the methods to be used by a party to a proceeding before the commission to obtain discovery and enforcement of discovery.
(1) Parties may obtain all available discovery in the same manner as the Missouri Supreme Court rules provide for civil actions in circuit court. The Commission and its Hearing Offi-cers may, by order, enforce discovery for cause shown by the same methods, terms, and conditions as provided by the Missouri Supreme Court rule in civil actions in the cir-cuit court, except as may otherwise be required by law.
AUTHORITY: sections 138.430 and 536.073, RSMo 2016* and Article X, section 14, Mo.
Const. 1945. Original rule filed Sept. 12, 2019, effective April 30, 2020.
*Original authority: 138.430, RSMo 1939, amended 1945, 1947, 1978, 1983, 1989, 1999, 2008 and 536.073, RSMo 1957, amended 1985, 1989, 1995.
Amendment history
AUTHORITY: sections 138.430 and 536.073, RSMo 2016* and Article X, section 14, Mo. Const. 1945. Original rule filed Sept. 12, 2019, effective April 30, 2020. *Original authority: 138.430, RSMo 1939, amended 1945, 1947, 1978, 1983, 1989, 1999, 2008 and 536.073, RSMo 1957, amended 1985, 1989, 1995.
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