Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-10.110
Extension of Time to File Bank Tax Returns
PURPOSE: This rule clarifies the procedures for filing request for extensions of time for bank tax returns.
# (1)
Reasonable extension of time to file under sections 148.010– 148.110, RSMo is defined by the director of revenue to mean a period not to exceed one hundred eighty (180) days from the due date, April 15, for each taxable year. The extension request shall include either a copy of Extension of Time to File, Form 7004, filed with the federal government or the Missouri Application for Extension, Form 60. The request shall clearly state the reason for extending the filing date. The extension shall be granted only if it has been filed on or before the due date of the return. The extension shall be deemed granted unless denied in writing by the director of revenue.
The extension may be denied or suspended at any time upon written notice to the applicant by the director of revenue.
# (2)
Any taxes not paid before the original due date shall bear interest computed in accordance with section 32.065, RSMo.
# (3)
The return shall be filed and all unpaid taxes plus interest shall be remitted on or before the last day of the extension.
AUTHORITY: section 148.100, RSMo 1986.* Original rule filed Oct.
1, 1985, effective Dec. 26, 1985.
*Original authority: 148.100 RSMo 1945.
Amendment history
AUTHORITY: section 148.100, RSMo 1986.* Original rule filed Oct. 1, 1985, effective Dec. 26, 1985. *Original authority: 148.100 RSMo 1945.
Source: view the official PDF
In this chapter (24 sections)
- 12 CSR 10-10.010 · Sales Tax/Bank Tax Credit
- 12 CSR 10-10.020 · Allocation of Bank Tax
- 12 CSR 10-10.030 · Statute of Limitations for Bank Tax
- 12 CSR 10-10.040 · Statute of Limitations for Credit Union and Savings…
- 12 CSR 10-10.050 · Statute of Limitations for Credit Institutions Tax
- 12 CSR 10-10.060 · Multiple Assessments of Credit Unions and Savings…
- 12 CSR 10-10.070 · Extension of Time to File Credit Unions and Savings…
- 12 CSR 10-10.080 · Multiple Assessments of Credit Institutions for a…
- 12 CSR 10-10.090 · Extension of Time to File Credit Institutions Tax…
- 12 CSR 10-10.100 · Multiple Assessments of Banking Institutions for a…
- 12 CSR 10-10.110 · Extension of Time to File Bank Tax Returns
- 12 CSR 10-10.120 · Delinquent Interest Rate for Insurance Premium and…
- 12 CSR 10-10.125 · Income Period
- 12 CSR 10-10.130 · Bank Franchise Tax
- 12 CSR 10-10.135 · Federal Income Tax Deduction
- 12 CSR 10-10.140 · Interest, Additions to Tax and Penalty
- 12 CSR 10-10.145 · Refund of Overpayment of Bank Tax— Refund From Other…
- 12 CSR 10-10.150 · Tax Credits on Bank Tax Return
- 12 CSR 10-10.155 · Bank Tax/Sales Tax Credit
- 12 CSR 10-10.160 · Neighborhood Assistance Credit (NAC)
- 12 CSR 10-10.165 · Method of Computing Federal Income Tax Deduction for…
- 12 CSR 10-10.170 · Method of Computing Federal Income Tax Deduction for…
- 12 CSR 10-10.175 · Personal Property Tax Credits—Definition,…
- 12 CSR 10-10.180 · Interest Earned by Banking Institutions From the…