PURPOSE: This rule indicates the procedure followed by the director of revenue in filing liens for use taxes and interprets and applies sections 144.380 and 144.690, RSMo.
- (1) In any case in which any tax, interest or penalty imposed under the use tax statutes is not paid when due, the director of revenue may file or record with the recorder’s office of the county in which the person owing use tax, interest or penalty resides or has the place of business, a Notice of Lien specifying the amount of tax, interest or penalty due and the name of the person liable for the same.
- (2) A lien may be released by filing for record in the office of the county recorder a release executed by the director of revenue.
AUTHORITY: section 144.705, RSMo (1994).* U.T. regulation 690-1 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. Amended: Filed Sept. 7, 1984, effective Jan. 12, 1985.
*Original authority 1959.