12 CSR 10-4.300

Mo. Code Regs. Ann. tit. 12, § 10-4.300

No Waiver of Tax (Rescinded July 30, 2018)

Effective Jul 30, 2018section 144.705, RSMo 1994. U.T. regulation 705-4 originally filed Dec. 31, 1975, effective Jan. 10, 1976. Refiled March 30, 1976. Rescinded: Filed Jan. 26, 2018, effective July 30, 2018Director of Revenue

AUTHORITY: section 144.705, RSMo 1994. U.T. regulation 705-4 originally filed Dec. 31, 1975, effective Jan. 10, 1976. Refiled March 30, 1976. Rescinded: Filed Jan. 26, 2018, effective July 30, 2018. State ex rel. St. Louis Shipbuilding & Steel Co. v. Smith, 201 SW2d 153 (Mo. 1947). The director may not extinguish a lawful indebtedness to the state.