What is the function of the Missouri Department of Revenue?

The Missouri Department of Revenue primarily functions to assess and collect state taxes and manage state revenue. This includes overseeing various tax programs, including income tax, sales tax, and property tax, ensuring compliance with tax laws, and facilitating the collection of revenues necessary to fund state operations and services. This foundational role is crucial for the state's budget and directly impacts the services provided to Missouri residents.

The other options represent functions that fall under different state departments or agencies. For example, conducting state elections is typically handled by the Secretary of State's office, regulating highways is the responsibility of the Department of Transportation, and overseeing public education is managed by the Department of Elementary and Secondary Education. Each of these agencies has a distinct focus and set of responsibilities, making the Department of Revenue's role unique and essential for the state's financial structure.