12 CSR 10-11.180

Mo. Code Regs. Ann. tit. 12, § 10-11.180

Delinquent Tax

Effective Jan 12, 1985sections 67.515 and 67.706, RSMo 1986. Original rule filed Sept. 7, 1984, effective Jan. 12, 1985Director of Revenue

Viewing an earlier version · effective Jan 12, 1985View current

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 tax will be conducted in the same manner as 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.