Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-3.579
Estoppel Rule
Official textsos.mo.govlast amended
(Rescinded July 30, 2018)
AUTHORITY: section 144.270, RSMo 1994. Original rule filed Sept. 7,
1984, effective Jan. 12, 1985. Rescinded: Filed Jan. 18, 2018, effective
July 30, 2018.
Amendment history
AUTHORITY: section 144.270, RSMo 1994. Original rule filed Sept. 7, 1984, effective Jan. 12, 1985. Rescinded: Filed Jan. 18, 2018, effective July 30, 2018.
Source: view the official PDF
In this chapter (40 sections)
- 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…
- 12 CSR 10-3.834 · Titling and Sales Tax Treatment of Boats
- 12 CSR 10-3.836 · Payment of Filing Fees for Lien Releases
- 12 CSR 10-3.838 · Payment of Filing Fees for Tax Liens
- 12 CSR 10-3.840 · Photographers
- 12 CSR 10-3.842 · Surety Companies—Remittance Requirements
- 12 CSR 10-3.844 · Letters of Credit