Code of State Regulations


Title 12 - Department of Revenue

| Division 10 | Division 20 | Division 30 | Division 40 | Division 50 | Division 60 |

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The Code of State Regulations (CSR) is updated monthly. Pursuant to section 536.021.8, RSMo, "no rule...shall become effective prior to the thirtieth day after the date of publication of the revision to the Missouri code of state regulations." Therefore, some of the rules published in the current version of the CSR may not be effective. A rule's effective date is found in the authority section at the end of the rule. If a rule's effective date has not arrived yet, the previous edition of the rule would be the rule still in effect. Previous editions of these rules may be available in the archived editions.


division 10 - director of revenue

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division 20 - highway reciprocity commission

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division 30 - state tax commission

  • Chapter 1 - General Organization

  • Chapter 2 - Original Assessment

  • Chapter 3 - Local Assessment of Property and Appeals From Local
      Boards of Equalization

  • Chapter 4 - Agricultural Land Productive Values

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division 40 - state lottery

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division 50 - missouri horse racing Commission

  • Chapter 1 - Organizational Structure, Description, Practices and Procedures (Moved to 11 CSR 45-49)

  • Chapter 10 - Definitions (Moved to 11 CSR 45-50)

  • Chapter 11 - Class A Licenses - Race Track Owner (Moved to 11 CSR 45-51)

  • Chapter 12 - Class B Licenses (Moved to 11 CSR 45-52)

  • Chapter 13 - Class D License - Fairgrounds Racing (Moved to 11 CSR 45-53)

  • Chapter 15 - Breeding Fund (Moved to 11 CSR 45-55)

  • Chapter 19 - Bid Procedures (Moved to 11 CSR 45-59)

  • Chapter 20 - Commission and Commission Officials (Moved to 11 CSR 45-60)

  • Chapter 30 - Association Officials (Moved to 11 CSR 45-61)

  • Chapter 40 - Permit Holders (Moved to 11 CSR 45-62)

  • Chapter 50 - Class C Licenses (Moved to 11 CSR 45-65)

  • Chapter 60 - Patrons (Moved to 11 CSR 45-67)

  • Chapter 70 - Conduct of Races (Moved to 11 CSR 45-70)

  • Chapter 80 - Pari-Mutuel Wagering Systems (Moved to 11 CSR 45-80)

  • Chapter 90 - Hearing Rules (Moved to 11 CSR 45-90)

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division 60 - motor vehicle commission

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