Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-10.120
Delinquent Interest Rate for Insurance Premium and Retaliatory Taxes
PURPOSE: This rule provides guidance as to the interest rate applicable to delinquent insurance premium and retaliatory taxes.
# (1)
The delinquent interest computations for all quarterly payments which are due under sections 148.310–148.461, RSMo will be calculated at a rate determined by section 32.065, RSMo as provided by section 148.375, RSMo and set out in 12 CSR 10-41.010. The delinquent rate will be computed for each month the payment is late, or fraction of a month, until the time the tax liability is paid in full.
# (2)
Claims for refunds must be filed within two (2) years from the date of payment in accordance with section 136.035, RSMo (refund statute) on forms prescribed by the director of revenue.
AUTHORITY: section 136.120, RSMo 2016.* Emergency rule filed
Oct. 17, 1985, effective Oct. 27, 1985, expired Feb. 24, 1986. Original rule filed Oct. 17, 1985, effective Jan. 26, 1986. Amended: Filed Oct.
2, 2018, effective April 30, 2019.
*Original authority: 136.120, RSMo 1945.
Amendment history
AUTHORITY: section 136.120, RSMo 2016.* Emergency rule filed Oct. 17, 1985, effective Oct. 27, 1985, expired Feb. 24, 1986. Original rule filed Oct. 17, 1985, effective Jan. 26, 1986. Amended: Filed Oct. 2, 2018, effective April 30, 2019. *Original authority: 136.120, 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…