12 CSR 10-5.500

Mo. Code Regs. Ann. tit. 12, § 10-5.500

Other Entity Defined

Effective Jan 10, 1976section 94.615, RSMo 1986. T.T. regulation 600-1 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled Dec. 31, 1975, effective Jan. 10, 1976Director of Revenue

Viewing an earlier version · effective Jan 10, 1976View current

PURPOSE: This rule defines the term other entity as used in the transportation sales tax act. Mass Transportation Tax

(1) For the purposes of this act, other entity includes firm, copartnership, joint venture, association, municipal corporation and private corporation, whether organized for profit or not.

AUTHORITY: section 94.615, RSMo 1986. T.T. regulation 600-1 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled Dec. 31, 1975, effective Jan. 10, 1976.