12 CSR 10-4.310

Mo. Code Regs. Ann. tit. 12, § 10-4.310

Timely Filing

Effective Nov 7, 1975section 144.705, RSMo (1994).* U.T. regulation 710-2 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. *Original authority 1959Director of Revenue

Viewing an earlier version · effective Nov 7, 1975View current

PURPOSE: This rule refers to the postmark being prima facie evidence in determining the date a return is filed and interprets and applies section 144.655, RSMo.

(1) Returns must be filed as stated in section 144.655, RSMo. The postmark date of the envelope will be prima facie evidence of the date of filing the return.

AUTHORITY: section 144.705, RSMo (1994).* U.T. regulation 710-2 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. *Original authority 1959.