Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-3.504
Extensions Granted
Official textsos.mo.govlast amended
(Rescinded February 28, 2011)
AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 160-1 was last filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976.
Amended: Filed Aug. 13, 1980, effective Jan. 1, 1981. Rescinded: Filed
Sept. 13, 2010, effective Feb. 28, 2011.
Amendment history
AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 160-1 was last filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. Amended: Filed Aug. 13, 1980, effective Jan. 1, 1981. Rescinded: Filed Sept. 13, 2010, effective Feb. 28, 2011.
Source: view the official PDF
In this chapter (40 sections)
- 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
- 12 CSR 10-3.478 · Bond Descriptions
- 12 CSR 10-3.479 · Replacement of Bonds Issued by Suspended Surety…
- 12 CSR 10-3.480 · Applicant Defined
- 12 CSR 10-3.482 · Filing
- 12 CSR 10-3.484 · Returns Required Even if No Sales Made
- 12 CSR 10-3.486 · Confidential Nature of Tax Data
- 12 CSR 10-3.488 · Letter of Authorization
- 12 CSR 10-3.490 · Misuse of Sales Tax Data by Cities
- 12 CSR 10-3.492 · General Examples
- 12 CSR 10-3.494 · Allowance for Defective Merchandise
- 12 CSR 10-3.496 · Seller Timely Payment Discount
- 12 CSR 10-3.498 · Seller Retains Collection From Purchaser
- 12 CSR 10-3.500 · Successor Liability
- 12 CSR 10-3.502 · Successor Determination
- 12 CSR 10-3.504 · Extensions Granted
- 12 CSR 10-3.506 · Determination of Timeliness
- 12 CSR 10-3.508 · Effect of Saturday, Sunday or Holiday on Payment Due
- 12 CSR 10-3.510 · No Permanent Extensions
- 12 CSR 10-3.512 · Calendar Month Defined
- 12 CSR 10-3.514 · Exemption Certificate
- 12 CSR 10-3.516 · Application for Refund/Credit—Amended Returns
- 12 CSR 10-3.518 · Claim Form
- 12 CSR 10-3.520 · Who Should Request Refund
- 12 CSR 10-3.522 · Purchaser’s Promise to Accrue and Pay
- 12 CSR 10-3.524 · Bad Debts
- 12 CSR 10-3.526 · Refund Rather Than Credit
- 12 CSR 10-3.528 · No Interest on Refund/Credit
- 12 CSR 10-3.530 · Unconstitutional Taxes
- 12 CSR 10-3.532 · Resale Exemption Certificates
- 12 CSR 10-3.534 · Delivery of the Sale for Resale Exemption Certificate
- 12 CSR 10-3.536 · Seller’s Responsibility for Collection and Remittance…
- 12 CSR 10-3.538 · Possession and Delivery of Exemption Certificates
- 12 CSR 10-3.540 · Limitation on Assessment
- 12 CSR 10-3.542 · Billing