12 CSR 30-1.020
Meetings and Hearings
PURPOSE: The purpose of this rule is to announce the time and
place of meetings and hearings of the State Tax Commission.
(1) The principal office of the State Tax Commission is located
in the Harry S Truman State Office Building, 301 West High
Street, Jefferson City, Missouri. The mailing address for the
State Tax Commission is PO Box 146, Jefferson City, MO 651020146. The phone number is (573) 751-2414. All general inquiries
to the commission, cover letters, motions and other pleadings
should be addressed to the Administrative Secretary, State
Tax Commission of Missouri, PO Box 146, Jefferson City, MO
65102-0146. All documents filed with the commission must be
on eight and one-half by eleven inch (8 1/2" x 11") (letter size)
paper.
(2) Regular meetings of the commission will generally be
held in the hearing room of the commission during regular
business hours, Monday through Friday, except legal holidays,
for the purpose of conducting public business before the
commission, and for the purpose of adopting or rejecting, by
public vote, proposed decisions and orders in appeals taken
under section 138.430, RSMo.
(3) Formal hearings before the commission will generally be
held between 9:00 a.m. and 4:30 p.m., Monday through Friday,
except legal holidays, in the county of which venue is located
for the purpose of appellate review.
(4) Two (2) commissioners constitute a quorum for the
transaction of business, the performance of any duty or
the exercise of any duty or the exercise of any power of the
commission.
AUTHORITY: section 138.430, RSMo 2000.* Original rule filed Dec.
13, 1976, effective June 11, 1977. Amended: Filed Jan. 30, 1978,
effective May 11, 1978. Amended: Filed April 12, 1979, effective July
16, 1979. Amended: Filed Dec. 13, 1983, effective March 12, 1984.
Amended: Filed April 23, 1984, effective Sept. 14, 1984. Amended:
Filed April 13, 2006, effective Oct. 30, 2006. Amended: Filed Dec.
21, 2007, effective June 30, 2008.
*Original authority: 138.430, RSMo 1939, amended 1945, 1947, 1978, 1983, 1989, 1999.