PURPOSE: This rule prescribes the payment due dates of deferred tax liabilities and the effects of delinquent payment.

1. (1) All wholesalers who purchase tax stamps or meter units on the deferred payment basis shall remit the total amount due on account of the purchases on or before the fifteenth day of the calendar month following the calendar month during which the purchases were made. Purchases of tax stamps are deemed to occur on the date the tax stamps are sent to the purchaser and purchases of meter units are deemed to occur on the date the purchases are set on meter machines.
2. (2) If the date for payment of the deferred liability falls upon a Saturday, Sunday or legal holiday, or other date on which the United States postal service is not in operation, the payment shall be considered timely if sent on the next business day or on the next day in which postal service is resumed. The postmark date appearing on the envelope will be deemed to be the time of payment of the deferred liability.
3. (3) In the event a cigarette wholesaler’s payment becomes delinquent, the wholesaler’s credit privilege shall be discontinued at once and the three percent (3%) discount provided for in subsection 1 of section 149.021, RSMo, will be disallowed on the delinquent amount of tax.

AUTHORITY: sections 66.380, 149.015 and 210.320, RSMo Supp. 1993 and 136.030, 136.120 and 149.021, RSMo 1986.* Cigarette Tax Regulation 9 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.