Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-3.568
Sampling
(Rescinded May 30, 2006)
AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 320-2 was last filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. Amended: Filed Dec. 12, 1989, effective May 11, 1990.
Rescinded: Filed Nov. 1, 2005, effective May 30, 2006.
Evergreen Lawn Service v. Director of Revenue, Case No. RS-80-0187 (A.H.C. 7/13/87). The taxpayer questioned the validity of the audit method utilized by the respondent because the assessment for these periods was not based upon the examination of actual records for those periods, but was estimated and extrapolated by unknown means. The Administrative Hearing Commission held that based upon the statutes and regulations, the respondent is authorized to compute estimated assessments on the basis of accurate and thorough examination of a taxpayer’s actual records or other relevant data pertaining to the period in question. The commission concluded that the audit did not meet this standard and discarded this portion of the audit and assessments.
Amendment history
AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 320-2 was last filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. Amended: Filed Dec. 12, 1989, effective May 11, 1990. Rescinded: Filed Nov. 1, 2005, effective May 30, 2006. Evergreen Lawn Service v. Director of Revenue, Case No. RS-80- 0187 (A.H.C. 7/13/87). The taxpayer questioned the validity of the audit method utilized by the respondent because the assessment for these periods was not based upon the examination of act
Source: view the official PDF
In this chapter (40 sections)
- 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
- 12 CSR 10-3.579 · Estoppel Rule
- 12 CSR 10-3.580 · Registered Mail
- 12 CSR 10-3.582 · Hearing Location
- 12 CSR 10-3.584 · Lien Filing
- 12 CSR 10-3.585 · Filing of Liens
- 12 CSR 10-3.586 · Partial Release of Lien
- 12 CSR 10-3.588 · Taxation of Computer Software Programs
- 12 CSR 10-3.590 · Advertising Businesses
- 12 CSR 10-3.614 · Theaters—Criteria for Exemption
- 12 CSR 10-3.620 · Review of Assessments by the Administrative Hearing…
- 12 CSR 10-3.622 · Special Event Liquor License—Temporary Sales Tax…
- 12 CSR 10-3.626 · Quarter-Monthly Period Reporting and Remitting Sales…
- 12 CSR 10-3.830 · Diplomatic Exemptions—Records to be Kept by Sellers…
- 12 CSR 10-3.832 · Diplomatic Exemptions—Acknowledgement and Procedure…