PURPOSE: This rule prescribes the requirements of a protest payment return and interprets and applies section 144.700, RSMo.
- (1) A taxpayer filing a protest payment return must submit a notarized protest payment affidavit with the return reflecting the specific amount of tax being paid under protest (see 12 CSR 10-3.552). The tax must be broken down as state tax, city tax and transportation tax. Three (3) checks must also be remitted: one (1) for the amount of state sales tax being paid under protest; another for the amount of local tax being paid under protest; and a third check for any amount of state and local tax not being protested.
AUTHORITY: section 144.705, RSMo 1994.* U.T. regulation 700-1 originally filed Dec. 31, 1975, effective Jan. 10, 1976. Refiled March 30, 1976.
*Original authority: 144.705, RSMo 1959.