12 CSR 10-4.245

Mo. Code Regs. Ann. tit. 12, § 10-4.245

Interest Payment (Rescinded July 30, 2018)

Effective Jul 30, 2018section 144.705, RSMo 1994. U.T. regulation 685-2 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. Rescinded: Filed Jan. 26, 2018, effective July 30, 2018Director of Revenue

AUTHORITY: section 144.705, RSMo 1994. U.T. regulation 685-2 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. Rescinded: Filed Jan. 26, 2018, effective July 30, 2018. International Business Machines v. State Tax Commission, 362 SW2d 635 (Mo. 1962). As to sales tax improperly collected, there is a provision for refund, but there is no provision that refunds bear interest.