Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-3.540
Limitation on Assessment
(Rescinded December 11, 1980)
AUTHORITY: section 144.270, RSMo 1978. S.T. regulation 220-1 was last filed Dec. 31, 1975, effective June 10, 1976. Rescinded: Filed
Aug. 13, 1980, effective Dec. 11, 1980.
State ex rel. St. Louis Die Casting Corp. v. Morris, 219 SW2d 359 (1949). The failure of the director of revenue to include with the notice of additional assessment under section 144.210, RSMo a statutory notice in writing naming the time and place for a hearing “when and where such owner may appear before said board” caused the additional assessment to be void.
State ex rel. St. Louis Shipbuilding and Steel Company v. Smith, 201 SW2d 153 (1947). Respondent (state auditor) did not have the authority to compromise a tax that had been lawfully assessed.
Under (former) section 11408 an assessment is made every time a sale is made at retail. (However) there is nothing in the Constitution or statutes that would prohibit respondent (state auditor) from compromising the interest and penalties in a disputed sales tax liability. The fact that it later may be found that no tax was due does not disturb the compromise.
Amendment history
AUTHORITY: section 144.270, RSMo 1978. S.T. regulation 220-1 was last filed Dec. 31, 1975, effective June 10, 1976. Rescinded: Filed Aug. 13, 1980, effective Dec. 11, 1980. State ex rel. St. Louis Die Casting Corp. v. Morris, 219 SW2d 359 (1949). The failure of the director of revenue to include with the notice of additional assessment under section 144.210, RSMo a statutory notice in writing naming the time and place for a hearing “when and where such owner may appear before said board” caused
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In this chapter (40 sections)
- 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
- 12 CSR 10-3.556 · Interest and Discounts are Additional
- 12 CSR 10-3.560 · Rulings
- 12 CSR 10-3.562 · No Waiver of Tax
- 12 CSR 10-3.564 · Jeopardized Collection
- 12 CSR 10-3.565 · Jeopardy Assessment
- 12 CSR 10-3.566 · Itinerant or Transitory Sellers
- 12 CSR 10-3.568 · Sampling
- 12 CSR 10-3.570 · Audit Facilities
- 12 CSR 10-3.572 · Out-of-State Companies
- 12 CSR 10-3.574 · Recordkeeping Requirements for Microfilm and Data…
- 12 CSR 10-3.576 · Records Retention
- 12 CSR 10-3.578 · Income Tax Returns May be Used