Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-16.140
Common Carriers, Bonded Warehousemen and Bailees
PURPOSE: This rule prescribes the due dates and required reports of common carriers, bonded warehousemen and bailees;
recordkeeping requirements of consignees and cigarettes being available for inspection.
# (1)
Common carriers transporting cigarettes to a point within Missouri other than the place of business of a licensed cigarette wholesaler and bonded warehousemen or bailees having possession of cigarettes must file all reports required by section 149.045, RSMo, on forms prescribed by the director, on or before the twentieth day of the calendar month following the month of delivery.
# (2)
A consignee must keep detailed records of any cigarettes either delivered to a common carrier, bonded warehouseman, bailee or wholesaler, or returned to the manufacturer. If a consignee fails to maintain adequate records, the consignee may be liable for all tax due on any cigarettes for which the consignee cannot account.
# (3)
Cigarettes returned to the manufacturer must be evidenced by an affidavit from the manufacturer that the manufacturer received the cigarettes.
# (4)
Prior to the destruction of damaged or partially damaged cigarettes by a consignee, the consignee must notify the department. The consignee must keep the cigarettes available for inspection by the department until the department approves their destruction in writing.
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.
*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. *Original authority: 66.380, RSMo 1967, amended 1993, 1995; 136.030, RSMo 1945, amended 1947, 1949, 1965; 136.120, RSMo 1945; 149.015, RSMo 197
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…