PURPOSE: This rule clarifies the definition of calendar month and interprets and applies section 144.655, RSMo.

1. (1) Calendar month, for the purposes of sections 144.600—144.745, RSMo, means the time from any day of any month as adjudged in the calendar to a corresponding day of the next month. Since a taxpayer is required to make returns and remittances on varying days, the month is to be an approximate thirty (30)-day interval.

   1. (A) Example: “C”, a retail business, is required by section 144.655, RSMo to file a monthly return for the period ending January thirty-first. The return and payment are due on the twentieth day of February, the succeeding month.
   2. (B) Example: “C” is also required by section 144.655, RSMo to file a monthly return for the period of December which is due on the thirty-first day of January, the succeeding month.

AUTHORITY: section 144.705, RSMo (1994).* U.T. regulation 655-2 originally filed Dec. 31, 1975, effective Jan. 10, 1976. Refiled March 30, 1976. 12 CSR 10-4 Amended: Filed Dec. 3, 1985, effective April 25, 1986.