# Mo. Rev. Stat. § 32.040: Section 32.040

> Missouri · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MO_C32_S32.040

## Section

- **Citation:** Mo. Rev. Stat. § 32.040
- **Heading:** Section 32.040
- **Jurisdiction:** Missouri
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** MO Code / Chapter 32 / Section 32.040

## Text

32.040. Headquarters in Jefferson City — branch offices. — The board of public buildings shall provide the director of revenue and the department of revenue with suitable quarters in the City of Jefferson. The director of revenue shall establish and maintain permanent branch offices in the cities of St. Louis and Kansas City, and may select additional places in the state for special full-time or temporary offices.

(L. 1945 p. 1428 § 7, A.L. 1959 H.B. 115)

## 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_S32.040. Check the current official text before relying on it. Not legal advice.