Mo. Code Regs. Ann. tit. 12, § 10-2.052
Optional Single Sales Factor (Rescinded February 29, 2024)
Effective Feb 29, 2024section 143.961, RSMo 2000, and section 143.451.2(3), RSMo Supp. 2013. Original rule filed Sept. 18, 2013, effective March 30, 2014. Rescinded: Filed July 11, 2023, effective Feb. 29, 2024Director of Revenue
AUTHORITY: section 143.961, RSMo 2000, and section 143.451.2(3), RSMo Supp. 2013. Original rule filed Sept. 18, 2013, effective March 30, 2014. Rescinded: Filed July 11, 2023, effective Feb. 29, 2024.