Title 12 — DEPARTMENT OF REVENUE
Division 10 — Director of Revenue
Chapter 2 — Income Tax
ORDER OF RULEMAKING
By the authority vested in the director of revenue under section 143.191.3(1), RSMo 2016, the director adopts a rule as follows:
12 CSR 10-2.019 Determination of Withholding for Work Performed at Temporary Work Location is adopted.
A notice of proposed rulemaking containing the text of the proposed rule was published in the Missouri Register on February 16, 2021 (46 MoReg 321-324). No changes have been made in the text of the proposed rule, so it is not reprinted here. This proposed rule becomes effective thirty (30) days after publication in the Code of State Regulations.
SUMMARY OF COMMENTS: The Missouri Department of Revenue received one (1) comment on the proposed rule from the Associated Industries of Missouri (AIM).
COMMENT: The Associated Industries of Missouri (AIM) commented that they would like an extension of the COVID-19 relief period.
RESPONSE: The department appreciates the comment from AIM and plans to address this concern in the near future.