Missouri Code § 136.030

Duties of director of revenue.
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The director of revenue shall:
(1) Organize the division of taxation and collection in such manner as he may deem necessary for its most efficient operation;
(2) Make provisions for the collection of the state income tax, estate tax, motor vehicle drivers' license tax, motor vehicle registration fees, motor vehicle fuel tax, sales and use tax and all other taxes;
(3) Arrange, administer and organize the division of taxation and collection so that employees may be interchangeable in work assignment, to the end that they may be shifted within the division of taxation and collection to meet seasonal and temporary demands and that the number of such employees shall be kept to the minimum consistent with efficient operation; and
(4) Centralize all record keeping, filing, payroll and other services required by the division of taxation and collection.

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