Chapter 2 - Income Tax

  1. § 12 CSR 10-2.005 - Questions and Answers (Rescinded)
  2. § 12 CSR 10-2.010 - Capital Loss Allocation Between Spouses, Allocation of Taxable Social Security Benefits Between Spouses, and Computation of an Individual's Missouri Adjusted Gross Income on a Combined Income Tax Return
  3. § 12 CSR 10-2.015 - Withholding of Tax
  4. § 12 CSR 10-2.016 - Quarter-Monthly Period Reporting and Remitting Withholding Tax (Rescinded)
  5. § 12 CSR 10-2.017 - Transient Employer Financial Assurance Instrument for Employer's Withholding Tax
  6. § 12 CSR 10-2.019 - Determination of Withholding for Work Performed at Temporary Work Location (Rescinded)
  7. § 12 CSR 10-2.020 - Difference in Basis on December 31, 1972 (Rescinded)
  8. § 12 CSR 10-2.025 - Adjustment to Avoid Double Taxation (Rescinded)
  9. § 12 CSR 10-2.030 - Non-Standard Tax Periods, Subsequent Change of Accounting Period, and Personal and Dependency Exemption Deductions
  10. § 12 CSR 10-2.035 - Conformity of Missouri With Federal Accounting Methods
  11. § 12 CSR 10-2.040 - Transitional Adjustments in Accounting Methods (Rescinded)
  12. § 12 CSR 10-2.045 - Missouri Consolidated Income Tax Returns
  13. § 12 CSR 10-2.050 - Elective Division of Income
  14. § 12 CSR 10-2.052 - Optional Single Sales Factor (Rescinded)
  15. § 12 CSR 10-2.055 - Failure to File Tax Returns (Rescinded)
  16. § 12 CSR 10-2.060 - Failure to Pay Tax (Rescinded)
  17. § 12 CSR 10-2.065 - Failure to Pay Estimated Tax (Rescinded)
  18. § 12 CSR 10-2.067 - Failure to Pay Estimated Tax for Tax Years Ending After December 31, 1989
  19. § 12 CSR 10-2.070 - Interest on Overpayments
  20. § 12 CSR 10-2.075 - Multistate Allocation and Apportionment
  21. § 12 CSR 10-2.076 - Allocation and Apportionment
  22. § 12 CSR 10-2.080 - Domestic International Sales Corporations
  23. § 12 CSR 10-2.085 - Credit for New or Expanded Business Facility (Rescinded)
  24. § 12 CSR 10-2.090 - Computation of Federal Income Tax Deduction for Consolidated Groups
  25. § 12 CSR 10-2.105 - Report of Changes in Federal Income Tax Return
  26. § 12 CSR 10-2.110 - Penalty for Filing Incomplete or Misleading Income Tax Returns (Rescinded)
  27. § 12 CSR 10-2.115 - Enterprise Zone Credit and Exemption (Rescinded)
  28. § 12 CSR 10-2.120 - Information at Source Reporting Requirements (Rescinded)
  29. § 12 CSR 10-2.125 - Cultural Contributions
  30. § 12 CSR 10-2.130 - Allocation of Taxable Social Security Benefits Between Spouses (Rescinded)
  31. § 12 CSR 10-2.135 - Frivolous Returns
  32. § 12 CSR 10-2.140 - Partnership Filing Requirements
  33. § 12 CSR 10-2.145 - Regulation for Computation of Interest on Investment Tax Credit Carryback (Rescinded)
  34. § 12 CSR 10-2.150 - Tax Exempt Status of United States Government-Related Obligations
  35. § 12 CSR 10-2.155 - Regulated Investment Companies
  36. § 12 CSR 10-2.160 - State Income Tax Deduction Add-Back
  37. § 12 CSR 10-2.165 - Net Operating Losses on Corporate Income Tax Returns
  38. § 12 CSR 10-2.170 - Wood Energy Credit (Rescinded)
  39. § 12 CSR 10-2.175 - Agricultural Unemployed Person (Rescinded)
  40. § 12 CSR 10-2.180 - Public Law 86-272 Immunity
  41. § 12 CSR 10-2.190 - Partnership and S Corporation Annual Return Filing Requirements, Composite Returns, and Nonresident Partner/Shareholder Income Tax Withholding
  42. § 12 CSR 10-2.195 - Special Needs Adoption Tax Credit (Rescinded)
  43. § 12 CSR 10-2.200 - Trucking Companies (Rescinded)
  44. § 12 CSR 10-2.205 - Railroads (Rescinded)
  45. § 12 CSR 10-2.210 - Airlines (Rescinded)
  46. § 12 CSR 10-2.220 - Taxation of Nonresident Members of Professional Athletic Teams
  47. § 12 CSR 10-2.225 - Withholding of Tax by Nonresident Professional Athletic Teams
  48. § 12 CSR 10-2.226 - Withholding of Tax by Nonresident Professional Entertainers
  49. § 12 CSR 10-2.230 - Construction Contractors (Rescinded)
  50. § 12 CSR 10-2.235 - Government Pension Exemption (Rescinded)
  51. § 12 CSR 10-2.240 - Determination of Timeliness
  52. § 12 CSR 10-2.250 - Reciprocal Agreements with Other States for Tax Refund Offsets
  53. § 12 CSR 10-2.255 - Allocation and Apportionment for Nonresident Shareholders of S Corporations and Nonresident Partners of Partnerships
  54. § 12 CSR 10-2.260 - Apportionment Method for Broadcasters
  55. § 12 CSR 10-2.436 - SALT Parity Act Implementation
  56. § 12 CSR 10-2.705 - Filing Corporation Tax Returns
  57. § 12 CSR 10-2.710 - Net Operating Losses on Individual Income Tax Returns
  58. § 12 CSR 10-2.720 - Reporting Requirements for Individual Medical Accounts (Rescinded)
  59. § 12 CSR 10-2.725 - Foster Parent Tax Deduction
  60. § 12 CSR 10-2.730 - Expenses Related to Production of Tax Exempt Interest Income
  61. § 12 CSR 10-2.740 - Adoption Tax Credit

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