Mo. Rev. Stat. § 306.465: Rules and regulations, authority to promulgate, procedure.

The director of revenue may promulgate rules to implement sections 301.675 to 301.682 and sections 306.455 to 306.465. No rule or portion of a rule promulgated under the authority of sections 301.675 to 301.682 and sections 306.455 to 306.465 shall become effective unless it has been promulgated pursuant to the provisions of section 536.024.