Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-3.516
Application for Refund/Credit—Amended Returns
(Rescinded October 30, 2000)
AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 190-2 was last filed Dec. 31, 1975, effective Jan. 10, 1976. Refiled March 30,
1976. Amended: Filed Aug. 13, 1980, effective Jan. 1, 1981. Amended:
Filed Sept. 7, 1984, effective Jan. 12, 1985. Emergency amendment filed Aug. 18, 1994, effective Aug. 28, 1994, expired Dec. 25, 1994.
Emergency amendment filed Dec. 9, 1994, effective Dec. 26, 1994, expired April 24, 1995. Amended: Filed Aug. 18, 1994, effective Feb.
26, 1995. Rescinded: Filed April 19, 2000, effective Oct. 30, 2000.
International Business Machines, Inc. V. Department of
Revenue, 765 SW2d 611 (Mo banc. 1989).
Amendment history
AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 190-2 was last filed Dec. 31, 1975, effective Jan. 10, 1976. Refiled March 30, 1976. Amended: Filed Aug. 13, 1980, effective Jan. 1, 1981. Amended: Filed Sept. 7, 1984, effective Jan. 12, 1985. Emergency amendment filed Aug. 18, 1994, effective Aug. 28, 1994, expired Dec. 25, 1994. Emergency amendment filed Dec. 9, 1994, effective Dec. 26, 1994, expired April 24, 1995. Amended: Filed Aug. 18, 1994, effective Feb. 26, 1995. Rescinded: Filed A
Source: view the official PDF
In this chapter (40 sections)
- 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
- 12 CSR 10-3.544 · Acknowledgement of Informal Hearing
- 12 CSR 10-3.546 · Fifteen Days Defined—Personal Service
- 12 CSR 10-3.548 · Form of Reassessment
- 12 CSR 10-3.550 · Reassessment Petition Filing
- 12 CSR 10-3.552 · Protest Payments, Protest Overpayments, and Protest…
- 12 CSR 10-3.554 · Filing Protest Payment Returns