PURPOSE: This rule provides where the claim form can be obtained and interprets and applies section 144.695, RSMo.

1. (1) The claim for refund or credit shall be on a form designed and furnished by the director of revenue. Forms may be requested by writing to the Sales Tax Bureau, P.O. Box 840, Jefferson City, MO 65105.

AUTHORITY: section 144.705, RSMo 1994.* U.T. regulation 695-2 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976.

*Original authority: 144.705, RSMo 1959.