PURPOSE: This rule specifies that the delinquent county sales tax shall be collected in the same manner as state sales tax. (1) The collection of delinquent county sales Jan. 30, 1987. Rescinded: Filed Nov. 2, tax will be conducted in the same manner as 1999, effective May 30, 2000. provided for in sections 144.010–144.510, RSMo (1986) and more specifically, in sections 144.210, 144.220, 144.230, 144.240, 144.250 and 144.261, RSMo (1986).

AUTHORITY: sections 67.515 and 67.706, RSMo 1986. Original rule filed Sept. 7, 1984, effective Jan. 12, 1985.