Documents Requiring the Director’s Personal Signature

PURPOSE: This rule clarifies what documents as ministerial acts may be delegated by the director to his/her subordinates. (1) The director of revenue may delegate to his/her subordinates the right to execute on behalf of the Department of Revenue all documents which record the performance of a ministerial act. The following departmental documents are examples of documents which can be signed by duly authorized subordinates: sales/use tax assessments, final notice of state income tax deficiency, certification of delinquent sales tax, assessment of delinquent cigarette tax, certificate of title and notice of loss of driving privilege. AUTHORITY: section 136.120, RSMo 1986. Original rule filed March 28, 1986, effective July 11, 1986.