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Title 11Department of Public Safety Division 40Division of Fire Safety Chapter 5Elevators11 CSR 405.010 PurposePURPOSE: This rule is to establish the purpose for the section\'s rules 11 CSR 405.020
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Division 40--Division of Fire refers to a section of the tax code that pertains to deductions related to fire prevention and safety equipment.
Businesses and individuals who have qualifying fire prevention or safety equipment expenses may be required to file division 40--division of fire as part of their tax return.
Division 40--Division of Fire should be filled out by providing detailed information about the fire prevention or safety equipment expenses incurred during the tax year.
The purpose of division 40--Division of Fire is to incentivize investments in fire prevention and safety equipment by allowing for deductions on qualifying expenses.
Information such as the type of fire prevention or safety equipment purchased, the amount spent on each item, and any warranties or maintenance costs related to the equipment must be reported on division 40--Division of Fire.
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