PURPOSE: This rule indicates the lack of authority for the director of revenue to waive outstanding use tax.

1. (1) There are not provisions in Missouri law where the director of revenue has the authority to waive or release a claim against outstanding use tax nor is s/he empowered to settle for a lesser amount of tax than the appropriate amount due the state.

AUTHORITY: section 144.705, RSMo 1994.* U.T. regulation 705-4 originally filed Dec. 31, 1975, effective Jan. 10, 1976. Refiled March 30, 1976. *Original authority: 144.705, RSMo 1959. 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.