# Mo. Rev. Stat. § 32.028: 32.028 Department created — powers, duties

> Missouri · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MO_C32_S32.028

## Section

- **Citation:** Mo. Rev. Stat. § 32.028
- **Heading:** 32.028 Department created — powers, duties
- **Jurisdiction:** Missouri
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** MO Code / Chapter 32 / Section 32.028

## Text

32.028. Department created — powers, duties. — 1. There is hereby created a department of revenue in charge of a director appointed by the governor, by and with the advice and consent of the senate. The department shall collect all taxes and fees payable to the state as provided by law.

2. The powers, duties and functions of the department of revenue, chapter 32 and others, are transferred by type I transfer to the department of revenue. All powers, duties and function of the collector of revenue are transferred to the director of the department by type I transfer and the position of collector of revenue is abolished.

3. The powers, duties and functions of the state tax commission, chapter 138 and others, are transferred by type III transfer to the department of revenue.

4. All of the powers, duties and functions of the state tax commission relating to administration of the corporation franchise tax, chapter 152 , and others, are transferred by type I transfer to the department of revenue; provided, however, that the provision of section 138.430 relating to appeals from decisions of the director of revenue shall apply to these taxes.

5. All the powers, duties and functions of the highway reciprocity commission, chapter 301 , are transferred by type II transfer to the department of revenue.

(L. 1973 1st Ex. Sess. S.B. 1 § 12) Effective 5-02-74 CROSS REFERENCE: Highway reciprocity commission abolished, duties and functions transferred to highways and transportation commission, 226.008

## Nearby sections

- [Mo. Rev. Stat. § 32.010 32.010 Director appointed, how.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C32_S32.010.md)
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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MO_C32_S32.028. Check the current official text before relying on it. Not legal advice.