PURPOSE: This rule indicates when the discount will not be allowed.

1. (1) The three percent (3%) discount provided for under section 149.021, RSMo will not be allowed if the total deferment liability becomes delinquent as provided by subsection 2 of section 149.025, RSMo, or if the consolidated monthly report, provided for in subsection 2 of section 149.041, RSMo, including all schedules required by the director is not properly filed, that is, it must be completed on the calendar month basis and filed by the fifteenth of the following month if stamps or meter impressions are purchased on the deferred payment basis as provided for in section 149.025, RSMo, and the twentieth of the following month if stamps or meter impressions are purchased on the cash basis.

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 6 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. Op. Atty Gen. No. 338, Schechter (11- 14-68). The elimination of the discounts presently allowed under the sales tax act, the state income tax act and the city earnings tax authorization statutes for the collection of such taxes would not affect the constitutionality of those statutes.