PURPOSE: This rule sets forth the criteria for the waiver of penalties for good cause.

1. (1) The executive director of the Highway Reciprocity Commission may waive any penalty pursuant to the Agreement for good cause.

2. (2) The following may constitute good cause:

   1. (A) The licensee has died;
   2. (B) The licensee has had an immediate family member die within thirty (30) days immediately preceding the due date of the return. Immediate family shall be defined as—spouse, children, parents or sibling;
   3. (C) The licensee is hospitalized on the due date or has been hospitalized for more than three (3) days, within the fifteen (15) days immediately preceding the due date;
   4. (D) The return is postmarked on the next business day following the due date, and the licensee provides a verified statement that the return was deposited in the United States mail with proper postage on the due date but that the postmark was delayed due to regional cancellation. The licensee also must provide a statement from the local postmaster confirming the regional cancellation;
   5. (E) The return is unsigned, but no tax is due, or all tax due was paid with the return and the return was postmarked or received on or before the due date, provided the licensee provides a signed return within thirty (30) days;
   6. (F) The licensee files a verified statement with the commission stating that the report was mailed timely with proper postage affixed, but has not been received by the commission. A tracer from the postal authorities must be received by the commission concerning the report at issue; and
   7. (G) Any other circumstances which the executive director deems appropriate.

AUTHORITY: sections 142.621 and 301.275, RSMo 1986 and 142.617, RSMo Supp. 1990.* Original rule filed Nov. 1, 1991, effective March 9, 1992.

*Original authority: 142.617, RSMo 1988, amended 1998 and 301.275, RSMo 1958.