# Mo. Rev. Stat. § 32.050: 32.050 Powers and duties of director > Missouri · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_MO_C32_S32.050 ## Section - **Citation:** Mo. Rev. Stat. § 32.050 - **Heading:** 32.050 Powers and duties of director - **Jurisdiction:** Missouri - **Kind:** Statutes - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** MO Code / Chapter 32 / Section 32.050 ## Text 32.050. Powers and duties of director. — 1. The director of revenue shall: (1) Prepare estimates of the requirements for appropriation for the department of revenue and for each division thereof which is under his supervision; (2) Procure, either through the division of purchasing, or by other means authorized by law, supplies, material, equipment or contractual services for the department of revenue and for each division in the department; (3) Prescribe, as far as practicable, a central system for payroll in the department of revenue; (4) Prepare and submit to each regular session of the general assembly and to the governor a report of the activities of the department, including the activities of each division of the department; (5) Prescribe a seal for the department of revenue. 2. With respect to all divisions in the department, the director shall: (1) Order and supervise the exchange among the several divisions of employees, quarters, facilities and equipment, and to this end the heads of the respective divisions subject to the approval of the director of revenue, shall cooperate with each other in the use of employees, quarters, facilities and equipment and with the director of revenue; (2) Coordinate, consolidate and arrange the functions, procedures and facilities of the several divisions as is necessary to bring about economy and efficiency in the operation of the department of revenue and each division of the department; (3) Decide questions of policy of the department of revenue and each of its divisions; (4) Decide any question arising in the interpretation or carrying out of chapters 32 and 136 between: (a) The director of revenue and any other officer or employee in the department of revenue; (b) The director of revenue and any officer or employee of any other state department; (c) Officers and employees of any of the state departments. The decision of the director of revenue is final; (5) Administer the provisions of chapters 32 and 136 and in case of any conflict in powers and duties between the director of revenue and any other administrator, director, officer or employee in the department of revenue and its several divisions, the powers and duties of the director of revenue are paramount; (6) Approve all rules and regulations promulgated by all administrators, directors, officers or employees who have the authority under the provisions of chapters 32 and 136 to make rules and regulations; (7) Receive all appropriations to the department of revenue for the use of the department of revenue and its several divisions and is responsible for the disbursement and expenditure thereof. 3. The director of revenue may: (1) Initiate, order and direct the arrangement and rearrangement of the employees, quarters, facilities and equipment in the department of revenue and each division of the department which is under his supervision; (2) Employ and remove assistants, clerks and other employees in the department of revenue and each of the divisions of the department which are under his supervision as the work of the department and its divisions require, and fix their compensation within the limits of the appropriation. (L. 1945 p. 1428 § 4, A.L. 1947 V. I p. 479, A.L. 1957 p. 495, A.L. 1958 2d Ex. Sess. p. 170, A.L. 1965 p. 126) CROSS REFERENCES: Delinquencies, contracts to collect with attorneys and collection agencies, 140.850 Fund commissioners, member of board, 33.300 Gifts to public school fund, 166.071 to 166.121 Gross receipt taxes, city of St. Louis, powers and duties, 92.073 ## 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) - [Mo. Rev. Stat. § 32.028 32.028 Department created — powers, duties.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C32_S32.028.md) - [Mo. Rev. Stat. § 32.029 32.029 Paperless documents and forms act — department to make documents and forms ...](https://www.frixlaw.com/law-library/statutes/STATE_MO_C32_S32.029.md) - [Mo. Rev. Stat. § 32.030 32.030 Oath of office and bond of director.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C32_S32.030.md) - [Mo. Rev. Stat. § 32.040 Section 32.040](https://www.frixlaw.com/law-library/statutes/STATE_MO_C32_S32.040.md) - [Mo. Rev. Stat. § 32.042 32.042 Director of revenue may be served, how — proof of service.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C32_S32.042.md) - [Mo. Rev. Stat. § 32.050 32.050 Powers and duties of director.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C32_S32.050.md) - [Mo. Rev. Stat. § 32.052 32.052 Employers failing to pay withholding taxes, sales or use taxes — director's ...](https://www.frixlaw.com/law-library/statutes/STATE_MO_C32_S32.052.md) - [Mo. Rev. Stat. § 32.053 32.053 Policy change by department effecting particular class of person to be ...](https://www.frixlaw.com/law-library/statutes/STATE_MO_C32_S32.053.md) - [Mo. Rev. Stat. § 32.055 32.055 Sale of motor vehicle registration lists and personal information ...](https://www.frixlaw.com/law-library/statutes/STATE_MO_C32_S32.055.md) - [Mo. Rev. Stat. § 32.056 32.056 Confidentiality of motor vehicle or driver registration records of county, ...](https://www.frixlaw.com/law-library/statutes/STATE_MO_C32_S32.056.md) - [Mo. Rev. Stat. § 32.057 32.057 Confidentiality of tax returns and department records — exceptions — ...](https://www.frixlaw.com/law-library/statutes/STATE_MO_C32_S32.057.md) - [Mo. Rev. Stat. § 32.058 32.058 First class mail permitted to send documents, when — electronic delivery of ...](https://www.frixlaw.com/law-library/statutes/STATE_MO_C32_S32.058.md) - [Mo. Rev. Stat. § 32.059 32.059 Contracts prohibiting agents from employing lobbyists not binding and ...](https://www.frixlaw.com/law-library/statutes/STATE_MO_C32_S32.059.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MO_C32_S32.050. Check the current official text before relying on it. Not legal advice.