Mo. Code Regs. Ann. tit. 12, § 10-5.605
Delinquent Tax
Effective Jan 10, 1976section 94.615, RSMo 1986. T.T. regulation 640-1 originally filed as C.S.T. regulation 570-1 Oct. 28, 1975, effective Nov. 7, 1975. Made applicable by statute and T.T. regulation 615-1, last filed Dec. 31, 1975, effective Jan. 10, 1976Director of Revenue
PURPOSE: This rule provides that delinquent transportation sales tax shall be collected in 12 CSR 10-5
the same manner as state sales tax and interprets and applies section 94.640, RSMo (1986).
- (1) The collection of delinquent transportation 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 94.615, RSMo 1986. T.T. regulation 640-1 originally filed as C.S.T. regulation 570-1 Oct. 28, 1975, effective Nov. 7, 1975. Made applicable by statute and T.T. regulation 615-1, last filed Dec. 31, 1975, effective Jan. 10, 1976.