Mo. Rev. Stat. § 700.541
700.541 Rules, promulgation.
700.541. Rules, promulgation. — The director of revenue may promulgate any rules necessary to effectuate the purposes of sections 700.525 to 700.541 . No rule or portion of a rule promulgated under the authority of sections 700.525 to 700.541 shall become effective unless it has been promulgated pursuant to the provisions of section 536.024 .
(L. 1992 H.B. 1434 & 1490 § 10 subsec. 11, § 11 subsecs. 1 to 4, A.L. 1993 S.B. 52, A.L. 1995 S.B. 3)