Back the Blue Special Plate Donation Processing

PURPOSE: This rule codifies Back the Blue Special Plate Donation distribution procedures authorized in section 301.3175, RSMo. (1) Distribution of donations made directly to the Department of Revenue will be disbursed to the Missouri Law Enforcement Memorial Foundation at a reasonable frequency set forth by the Director of Revenue, but no less frequently than twice each fiscal year. AUTHORITY: section 301.3175, RSMo Supp. 2025.* Original rule filed Aug. 28, 2019, effective March 30, 2020. Amended: Filed Aug. 18, 2025, effective Feb. 28, 2026. *Original authority: 301.3175, RSMo 2019, amended 2023.