Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-3.440
Automobiles
(Rescinded December 11, 1980)
AUTHORITY: section 144.270, RSMo 1978. Previously filed as rule no. 36 Jan. 22, 1973, effective Feb. 1, 1973. S.T. regulation 070-3 was last filed Dec. 31, 1975, effective Jan. 10, 1976. Rescinded: Filed Aug.
13, 1980, effective Dec. 11, 1980.
Op. Atty. Gen. No. 76, Reiss (10-27-76). The Missouri director of revenue is not authorized to impose penalties and/or interest in addition to sales or use tax as provided in the sales tax statutes, sections 144.010–144.510, RSMo 1969, on those individuals who fail to apply for a certificate of ownership on a newly acquired automobile within 30 days from the date of purchase, as required by section 301.190, RSMo 1969. The only penalty collectible, if the certificate of ownership is not applied for within 30 days from the date of purchase, is that provided for in section 301.190.3, RSMo, that is a penalty of five dollars for each month or fraction of a month of delinquency not to exceed twenty-five dollars.
Op. Atty. Gen. No. 221, Spradling (11-3-75). The director of revenue does not have the authority to refund the sales or use tax paid by a purchaser of an automobile at the time of titling and registration when the sale to which the tax applied is subsequently set aside because of the fact that the vehicle has been returned to the seller.
Amendment history
AUTHORITY: section 144.270, RSMo 1978. Previously filed as rule no. 36 Jan. 22, 1973, effective Feb. 1, 1973. S.T. regulation 070-3 was last filed Dec. 31, 1975, effective Jan. 10, 1976. Rescinded: Filed Aug. 13, 1980, effective Dec. 11, 1980. Op. Atty. Gen. No. 76, Reiss (10-27-76). The Missouri director of revenue is not authorized to impose penalties and/or interest in addition to sales or use tax as provided in the sales tax statutes, sections 144.010–144.510, RSMo 1969, on those individuals
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In this chapter (40 sections)
- 12 CSR 10-3.400 · Parent-Teacher Associations
- 12 CSR 10-3.402 · Boy Scouts and Girl Scouts
- 12 CSR 10-3.404 · Cafeterias and Dining Halls
- 12 CSR 10-3.406 · Caterers or Concessionaires
- 12 CSR 10-3.408 · Educational Institution’s Sales
- 12 CSR 10-3.410 · Junior Colleges
- 12 CSR 10-3.412 · Higher Education
- 12 CSR 10-3.414 · Yearbook Sales
- 12 CSR 10-3.416 · Eleemosynary Institutions Defined
- 12 CSR 10-3.420 · YMCA and YWCA Organizations
- 12 CSR 10-3.422 · Canteens and Gift Shops
- 12 CSR 10-3.424 · Lease and Rental
- 12 CSR 10-3.426 · Sales of Aircraft
- 12 CSR 10-3.428 · Cigarette and Other Tobacco Products Sales
- 12 CSR 10-3.430 · Purchaser to Pay the Tax
- 12 CSR 10-3.431 · Handicraft Items Made by Senior Citizens
- 12 CSR 10-3.432 · Sale of Prescription Drugs
- 12 CSR 10-3.434 · Motor Vehicle and Trail-er Defined
- 12 CSR 10-3.436 · Manufactured Homes
- 12 CSR 10-3.438 · Tangible Personal Property Mounted on Motor Vehicles
- 12 CSR 10-3.440 · Automobiles
- 12 CSR 10-3.442 · Automotive Demonstrators
- 12 CSR 10-3.443 · Motor Vehicle Leasing Divisions
- 12 CSR 10-3.444 · Collection of Tax on Vehicles
- 12 CSR 10-3.446 · Motor Vehicle Leasing Companies
- 12 CSR 10-3.448 · Annual Permit Renewal
- 12 CSR 10-3.452 · Mailing of Returns
- 12 CSR 10-3.454 · No Return, No Excuse—Return Required Even if No Sales…
- 12 CSR 10-3.456 · Calendar Quarter Defined
- 12 CSR 10-3.458 · Aggregate Amount Defined
- 12 CSR 10-3.460 · Return Required
- 12 CSR 10-3.462 · Annual Filing
- 12 CSR 10-3.464 · Tax Includes
- 12 CSR 10-3.466 · Revocation Orders
- 12 CSR 10-3.468 · Retail Sales Tax License Necessary
- 12 CSR 10-3.470 · Consumer Cooperatives
- 12 CSR 10-3.471 · Type of Bond
- 12 CSR 10-3.472 · General Bond Examples
- 12 CSR 10-3.474 · Computing a Bond
- 12 CSR 10-3.476 · Replacing or Applying for Return of Bond