Mo. Code Regs. Ann. tit. 12, § 10-4.150
Limitation on Assessment
Effective Feb 24, 1986section 144.705, RSMo (1994).* U.T. regulation 645-1 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. Amended: Filed Dec. 3, 1985, effective Feb. 24, 1986. *Original authority 1959Director of Revenue
PURPOSE: This rule clarifies the statute of limitations on assessments and interprets and applies section 144.670, RSMo.
- (1) The limitation on assessment for a taxpayer who is registered and files a return with or without payment is three (3) years from the date the return was filed. There is no limitation on assessment for the taxpayer who fails to file a return.
AUTHORITY: section 144.705, RSMo (1994).* U.T. regulation 645-1 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. Amended: Filed Dec. 3, 1985, effective Feb. 24, 1986. *Original authority 1959.