Mo. Code Regs. Ann. tit. 12, § 10-9.280
Limitations on Collection of Tax, Refunds
Effective Jan 1, 2000section 147.120.9, RSMo Supp. 1995.* This rule previously filed as 15 CSR 30-150.250. Original rule filed Sept. 28, 1995, effective March 30, 1996. Changed to 12 CSR 10-9.280, effective Jan. 1, 2000. *Original authority:147.120.9, RSMo 1939, amended 1943, 1945, 1969, 1979, 1982, 1983, 1987, 1992, 1995Director of Revenue
PURPOSE: This rule sets out the policy of the Office of the Secretary of State regarding limitations on collection of tax and refunds.
- (1) Any notice of assessment of franchise tax due shall be mailed to the corporation within three (3) years after the report was filed, except that, if no report is filed, or a false and fraudulent report is filed, a notice assessment may be mailed at any time.
- (2) Any claim for a refund shall be filed within two (2) years from the date of payment (see section 136.035, RSMo).
AUTHORITY: section 147.120.9, RSMo Supp. 1995.* This rule previously filed as 15 CSR 30-150.250. Original rule filed Sept. 28, 1995, effective March 30, 1996. Changed to 12 CSR 10-9.280, effective Jan. 1, 2000. *Original authority:147.120.9, RSMo 1939, amended 1943, 1945, 1969, 1979, 1982, 1983, 1987, 1992, 1995.