Mo. Code Regs. Ann. tit. 12, § 10-102.554
Filing Protest Payment Returns
Effective Aug 31, 2023section 144.270, RSMo 1994.* S.T. regulation 240-4 was last filed Dec. 31, 1975, effective Jan. 10, 1976. Refiled March 30, 1976. Amended: Filed Aug. 13, 1980, effective Jan. 1, 1981. This rule was previously filed as 12 CSR 10-3.554. Moved to 12 CSR 10- 102.554, effective Aug. 31, 2023Director of Revenue
PURPOSE: This rule provides instructions for filing protest payment returns.
- (1) A taxpayer filing a protest payment return must submit a notarized protest payment affidavit with the return reflecting the specific amount of tax being paid under pro test. Separate checks need not be submitted for the state and local sales taxes being protested.
AUTHORITY: section 144.270, RSMo 1994.* S.T. regulation 240-4 was last filed Dec. 31, 1975, effective Jan. 10, 1976. Refiled March 30, 1976. Amended: Filed Aug. 13, 1980, effective Jan. 1, 1981. This rule was previously filed as 12 CSR 10-3.554. Moved to 12 CSR 10- 102.554, effective Aug. 31, 2023.
*Original authority: 144.270, RSMo 1939, amended 1941, 1943, 1945, 1947, 1955, 1961.