12 CSR 10-5.100

Mo. Code Regs. Ann. tit. 12, § 10-5.100

Delinquent Tax

Effective Nov 7, 1975section 94.530, RSMo 1986. C.S.T. regulation 570-1 originally filed Oct. 28, 1975, effective Nov. 7, 1975Director of Revenue

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

PURPOSE: This rule provides that delinquent city sales tax shall be collected in the same manner as state sales tax.

(1) The collection of delinquent city sales tax will be conducted in the same manner as provided for in sections 144.010–144.510, RSMo (1986) and more specifically, in sections 144.210, 144.220, 144.230, 144.240, 144.250 and 144.261, RSMo (1986).

AUTHORITY: section 94.530, RSMo 1986. C.S.T. regulation 570-1 originally filed Oct. 28, 1975, effective Nov. 7, 1975.