PURPOSE: This rule prescribes that all rulings issued prior to January 1, 1973, are withdrawn and canceled.

1. (1) From and after December 31, 1975, all written and verbal rulings issued by the Missouri Department of Revenue to specific taxpayers or groups of specific taxpayers, prior to January 1, 1973, are withdrawn and canceled and thus are not binding upon the Department of Revenue for any tax liability arising after December 31, 1975.
2. (2) A ruling is defined to be a decision made by the director of revenue or his/her authorized agent which affects the payment of, accounting for or exemption from cigarette tax, Chapter 149, RSMo.
3. (3) If a ruling had been made on a specific taxpayer situation, it is necessary that the taxpayer resubmit a request in writing for a ruling on that or any future specific question or problem, setting forth the specific information pertaining to that situation.

AUTHORITY: sections 66.380, 149.015 and 210.320, RSMo (Cum. Supp. 1993) and 136.030, 136.120 and 149.021, RSMo (1986).* Cigarette Tax Regulation 15 was last filed Dec. 31, 1975, effective Jan. 10, 1976. Amended: Filed Feb. 18, 1983, effective June 11, 1983. *Original authority: 66.380, RSMo (1967), amended 1993; 136.030, RSMo (1945), amended 1947, 1949, 1965; 136.120, RSMo (1945); 149.015, RSMo (1974), amended 1982, 1993; 149.021, RSMo (1974), amended 1982; and 210.320, RSMo (1939), amended 1969, 1976, 1978, 1993.