Missouri · Regulations
Chapter 2 — Income Tax
61 sections
61 sections
- 12 CSR 10-2.005Questions and Answers (Rescinded October 30, 2002)Rescinded
- 12 CSR 10-2.010Income Tax of Current or Former Spouses
- 12 CSR 10-2.015Withholding of Tax
- 12 CSR 10-2.016Quarter-Monthly Period Reporting and Remitting Withholding Tax (Rescinded May 30, 2024)Rescinded
- 12 CSR 10-2.017Transient Employer Financial Assurance Instrument for Employer’s Withholding Tax
- 12 CSR 10-2.019Determination of Withholding for Work Performed at Temporary Work Location (Rescinded October 30, 2023)Rescinded
- 12 CSR 10-2.020Difference in Basis on December 31, 1972 (Rescinded July 30, 2018)Rescinded
- 12 CSR 10-2.025Adjustment to Avoid Double Taxation (Rescinded July 30, 2018)Rescinded
- 12 CSR 10-2.030Non-Standard Tax Periods, Subsequent Change of Accounting Period, and Personal and Dependency Exemption Deductions
- 12 CSR 10-2.035Conformity of Missouri With Federal Accounting Methods
- 12 CSR 10-2.040Transitional Adjustments in Accounting Methods (Rescinded October 30, 2002)Rescinded
- 12 CSR 10-2.045Missouri Consolidated Income Tax Returns
- 12 CSR 10-2.050Elective Division of Income
- 12 CSR 10-2.052Optional Single Sales Factor (Rescinded February 29, 2024)Rescinded
- 12 CSR 10-2.055Failure to File Tax Returns (Rescinded May 30, 2004)Rescinded
- 12 CSR 10-2.060Failure to Pay Tax (Rescinded May 30, 2004)Rescinded
- 12 CSR 10-2.065Failure to Pay Estimated Tax (Rescinded October 30, 2002)Rescinded
- 12 CSR 10-2.067Failure to Pay Estimated Tax for Tax Years Ending After December 31, 1989
- 12 CSR 10-2.070Interest on Overpayments
- 12 CSR 10-2.075Multistate Allocation and Apportionment
- 12 CSR 10-2.076Allocation and Apportionment (Beginning on or After January 1, 2020)
- 12 CSR 10-2.080Domestic International Sales Corporations
- 12 CSR 10-2.085Credit for New or Expanded Business Facility (Rescinded April 30, 2022)Rescinded
- 12 CSR 10-2.090Computation of Federal Income Tax Deduction for Consolidated Groups
- 12 CSR 10-2.105Report of Changes in Federal Income Tax Return
- 12 CSR 10-2.110Penalty for Filing Incomplete or Misleading Income Tax Returns (Rescinded December 26, 1985)Rescinded
- 12 CSR 10-2.115Enterprise Zone Credit and Exemption (Rescinded July 30, 1994)Rescinded
- 12 CSR 10-2.120Information at Source Reporting Requirements (Rescinded July 30, 2018)Rescinded
- 12 CSR 10-2.125Cultural Contributions
- 12 CSR 10-2.130Allocation of Taxable Social Security Benefits Between Spouses (Rescinded March 30, 2024)Rescinded
- 12 CSR 10-2.135Frivolous Returns
- 12 CSR 10-2.140Partnership Filing Requirements
- 12 CSR 10-2.145Regulation for Computation of Interest on Investment Tax Credit Carryback (Rescinded October 30, 2002)Rescinded
- 12 CSR 10-2.150Tax Exempt Status of United States Government-Related Obligations
- 12 CSR 10-2.155Regulated Investment Companies
- 12 CSR 10-2.160State Income Tax Deduction Add-Back
- 12 CSR 10-2.165Net Operating Losses on Corporate Income Tax Returns
- 12 CSR 10-2.170Wood Energy Credit (Rescinded September 6, 1992)Rescinded
- 12 CSR 10-2.175Agricultural Unemployed Person (Rescinded October 30, 2002)Rescinded
- 12 CSR 10-2.180Public Law 86-272 Immunity
- 12 CSR 10-2.190Partnership and S Corporation Annual Return Filing Requirements, Composite Returns, and Nonresident Partner/Shareholder Income Tax Withholding
- 12 CSR 10-2.195Special Needs Adoption Tax Credit (Rescinded May 30, 2006)Rescinded
- 12 CSR 10-2.200Trucking Companies (Rescinded February 29, 2024)Rescinded
- 12 CSR 10-2.205Railroads (Rescinded February 29, 2024)Rescinded
- 12 CSR 10-2.210Airlines (Rescinded February 29, 2024)Rescinded
- 12 CSR 10-2.220Taxation of Nonresident Members of Professional Athletic Teams
- 12 CSR 10-2.225Withholding of Tax by Nonresident Professional Athletic Teams
- 12 CSR 10-2.226Withholding of Tax by Nonresident Professional Entertainers
- 12 CSR 10-2.230Construction Contractors (Rescinded April 30, 2022)Rescinded
- 12 CSR 10-2.235Government Pension Exemption (Rescinded May 30, 2004)Rescinded
- 12 CSR 10-2.240Determination of Timeliness
- 12 CSR 10-2.250Reciprocal Agreements with Other States for Tax Refund Offsets
- 12 CSR 10-2.255Allocation and Apportionment for Nonresident Shareholders of S Corporations and Nonresident Partners of Partnerships (Beginning on or After January 1, 2020)
- 12 CSR 10-2.260Apportionment Method for Broadcasters (Beginning on or After January 1, 2020)
- 12 CSR 10-2.436SALT Parity Act Implementation
- 12 CSR 10-2.705Filing Corporation Tax Returns
- 12 CSR 10-2.710Net Operating Losses on Individual Income Tax Returns
- 12 CSR 10-2.720Reporting Requirements for Individual Medical Accounts (Rescinded February 29, 2024)Rescinded
- 12 CSR 10-2.725Foster Parent Tax Deduction
- 12 CSR 10-2.730Expenses Related to Production of Tax Exempt Interest Income
- 12 CSR 10-2.740Adoption Tax Credit