https://www.google.com/url?sa=t&source=web&rct=j&url=http://dor.mo.gov/pdf/nonres_flowchart.pdf&ved=0ahUKEwjvnrP82-_SAhXLzIMKHdrtB6QQFggaMAA&usg=AFQjCNFqUBBXoS1lAz4NGY461cPFAeeM4w
