Mo. Code Regs. Ann. tit. 12, § 10-4.200
Filing of Returns and Payment of Tax
Effective Mar 24, 1986section 144.705, RSMo 1994.* U.T. regulation 660-1 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. Amended: Filed Dec. 3, 1985, effective March 24, 1986. *Original authority: 144.705, RSMo 1959Director of Revenue
PURPOSE: This rule provides that upon proper application the time for filing a return and paying the tax may be extended, and interprets and applies section 144.660, RSMo.
- (1) The time for filing the tax may be extended for good cause for up to sixty (60) days upon proper application to the department prior to the due date. The postmark date is prima facie evidence of timely request.
- (2) An approved extension does allow a person to take the two percent (2%) timely payment discount and does stop the interest charges for the time of the extension.
AUTHORITY: section 144.705, RSMo 1994.* U.T. regulation 660-1 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. Amended: Filed Dec. 3, 1985, effective March 24, 1986. *Original authority: 144.705, RSMo 1959.