Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-3.586
Partial Release of Lien
(Rescinded December 11, 1980)
AUTHORITY: section 144.270, RSMo 1978. S.T. regulation 280-2 was last filed Oct. 28, 1975, effective Nov. 7, 1975. Rescinded: Filed Aug.
6, 1980, effective Dec. 11, 1980.
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 280-2 was last filed Oct. 28, 1975, effective Nov. 7, 1975. Rescinded: Filed Aug. 6, 1980, effective Dec. 11, 1980. 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 o
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In this chapter (40 sections)
- 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
- 12 CSR 10-3.846 · Taxability of Sales Made at Fund-Raising Events…
- 12 CSR 10-3.848 · Concrete Mixing Trucks
- 12 CSR 10-3.850 · Veterinary Transactions
- 12 CSR 10-3.852 · Orthopedic and Prosthetic Devices, Insulin and…
- 12 CSR 10-3.854 · Applicability of Sales Tax to the Sale of Special Fuel