Missouri Code of State Regulations
Title 12 - DEPARTMENT OF REVENUE
Division 10 - Director of Revenue
Chapter 44 - Miscellaneous Fees and Taxes
Section 12 CSR 10-44.100 - Excess Traffic Violation Revenue

Universal Citation: 12 MO Code of State Regs 10-44.100

Current through Register Vol. 49, No. 18, September 16, 2024

PURPOSE: This amendment updates the form name for addendum and incorporates it by reference.

PUBLISHER'S NOTE: The secretary of state has determined that the publication of the entire text of the material which is incorporated by reference as a portion of this rule would be unduly cumbersome or expensive. This material as incorporated by reference in this rule shall be maintained by the agency at its headquarters and shall be made available to the public for inspection and copying at no more than the actual cost of reproduction. This note applies only to the reference material. The entire text of the rule is printed here

(1) Definitions. For purposes of this rule and any determinations required to be made under sections 479.350 to 479.372, RSMo, the following definitions apply:

(A) "Annual general operating revenue"-as defined in section 479.350(1), RSMo;

(B) "Court costs"-as defined in section 479.350(2), RSMo;

(C) "Minor traffic violation"-as defined in section 479.350(3), RSMo; and

(D) "Statutory percentage"-the percentage of annual general operating revenue applicable to the city, town, village, or county pursuant to section 479.359, RSMo.

(2) Submission of Excess Revenue.

(A) If the city, town, village, or county, received more than the applicable statutory percentage of its annual general operating revenues from fines, bond forfeitures, and court costs for minor traffic violations, the amount in excess of the applicable statutory percentage must be remitted to the department.

(B) Any city, town, village, or county shall remit the amount in excess of the applicable statutory percentage to the Department of Revenue postmarked no later than the date that the addendum Form A 15-1 is filed with the state auditor. The city, town, village, or county must clearly mark the payment as "Excess Traffic Fees" and must include a copy of the addendum Form A 15-1 required by section 479.359, RSMo, with the payment.

(C) Any city, town, village, or county that fails to remit the correct amount of revenue in excess of the applicable statutory percentage, with a payment postmarked no later than the date that the addendum Form A 15-1 is filed with the state auditor, shall be subject to the penalties and remedies set forth in sections 479.350 to 479.372, RSMo.

(3) The addendum Form A 15-1, revised December 2017, is incorporated by reference and published by and can be obtained from the Missouri State Auditor's Office, PO Box 869, Jefferson City, MO 65102, or by email at localgovernment@auditor.mo.gov. These forms do not include any amendments or additions since the revision date noted.

*Original authority: 302.341.2, RSMo 1990, amended 1993, 1995, 1999, 2008, 2009.

Disclaimer: These regulations may not be the most recent version. Missouri may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.