PURPOSE: This rule prescribes the requirements for an amended return of any vendor.
- (1) If any vendor subject to the Missouri use tax determines s/he has not filed a correct return for any given period, s/he is required to immediately file an amended return identifying additions, supplements, deletions or any other corrections or alterations. The director, upon review, may demand an amended return if it is determined that the vendor has erroneously filed the original return.
AUTHORITY: section 144.705, RSMo (1994).* U.T. regulation 655-4 filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. *Original authority 1959.