Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-16.100
Payment on Deferred Payment Basis
PURPOSE: This rule prescribes the payment due dates of deferred tax liabilities and the effects of delinquent payment.
# (1)
All wholesalers who purchase tax stamps on the deferred payment basis must remit the total amount due on account of the purchases on or before the fifteenth day of the calendar month following the calendar month during which the purchases were made. Purchases of tax stamps are deemed to occur on the date the tax stamps are sent to the purchaser.
# (2)
If the date for payment of the deferred liability falls on a Saturday, Sunday or legal holiday, or other date on which the United States postal service is not in operation, the payment will be considered timely if sent on the next business day or on the next day in which postal service is resumed. The postmark date appearing on the envelope will be deemed to be the time of payment of the deferred liability.
AUTHORITY: sections 66.380, 136.030, 136.120, 149.021 and 210.320, RSMo 2000 and 149.015, RSMo Supp. 2005.* Cigarette Tax Regulation 5 was last filed Dec. 31, 1975, effective Jan. 10, 1976.
Amended: Filed Feb. 18, 1983, effective June 11, 1983. Amended:
Filed Jan. 31, 1994, effective July 30, 1994. Amended: Filed Sept. 30, 2005, effective April 30, 2006.
(12/31/25) Denny Hoskins
*Original authority: 66.380, RSMo 1967, amended 1993, 1995; 136.030, RSMo 1945, amended 1947, 1949, 1965; 136.120, RSMo 1945; 149.015, RSMo 1974, amended 1982, 1993, 1994, 2001, 2005; 149.021, RSMo 1974, amended 1982; and 210.320, RSMo 1939, amended 1969, 1976, 1978, 1993, 1995.
Amendment history
AUTHORITY: sections 66.380, 136.030, 136.120, 149.021 and 210.320, RSMo 2000 and 149.015, RSMo Supp. 2005.* Cigarette Tax Regulation 5 was last filed Dec. 31, 1975, effective Jan. 10, 1976. Amended: Filed Feb. 18, 1983, effective June 11, 1983. Amended: Filed Jan. 31, 1994, effective July 30, 1994. Amended: Filed Sept. 30, 2005, effective April 30, 2006. (12/31/25) Denny Hoskins *Original authority: 66.380, RSMo 1967, amended 1993, 1995; 136.030, RSMo 1945, amended 1947, 1949, 1965; 136.120, RSM
Source: view the official PDF
In this chapter (17 sections)
- 12 CSR 10-16.010 · Prior Rulings
- 12 CSR 10-16.020 · Definitions
- 12 CSR 10-16.030 · Cigarette Tax Levied
- 12 CSR 10-16.040 · Tax Evidenced by Stamps
- 12 CSR 10-16.050 · Use of Tax Stamps
- 12 CSR 10-16.060 · Sample Cigarettes
- 12 CSR 10-16.070 · Discount Allowed
- 12 CSR 10-16.080 · Use of Meter Machines
- 12 CSR 10-16.090 · Purchase on Deferred Payment Basis
- 12 CSR 10-16.100 · Payment on Deferred Payment Basis
- 12 CSR 10-16.110 · Unsaleable Packages of Cigarettes
- 12 CSR 10-16.120 · Missouri Cigarette Wholesaler’s License
- 12 CSR 10-16.130 · Record Keeping Requirements
- 12 CSR 10-16.140 · Common Carriers, Bonded Warehousemen and Bailees
- 12 CSR 10-16.150 · Possession of Unstamped Cigarettes
- 12 CSR 10-16.160 · Release of Bonding Requirement
- 12 CSR 10-16.170 · Adjustments to the Distribution of St. Louis County…