Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-4.215
Estimated Assessment
Official textsos.mo.govlast amended
(Rescinded July 30, 2018)
AUTHORITY: section 144.705, RSMo 1994. Original rule filed Dec.
31, 1975, effective Jan. 10, 1976. Refiled March 30, 1976. Amended:
Filed Sept. 2, 1983, effective Jan. 1, 1984. Amended: Filed Sept.
7, 1984, effective Jan. 12, 1985. Rescinded: Filed Jan. 26, 2018, effective July 30, 2018.
Amendment history
AUTHORITY: section 144.705, RSMo 1994. Original rule filed Dec. 31, 1975, effective Jan. 10, 1976. Refiled March 30, 1976. Amended: Filed Sept. 2, 1983, effective Jan. 1, 1984. Amended: Filed Sept. 7, 1984, effective Jan. 12, 1985. Rescinded: Filed Jan. 26, 2018, effective July 30, 2018.
Source: view the official PDF
In this chapter (40 sections)
- 12 CSR 10-4.115 · Documentation Required
- 12 CSR 10-4.120 · Presumption
- 12 CSR 10-4.125 · Gross Sales Reporting Method
- 12 CSR 10-4.127 · Vendors Use Tax vs. Consumers Use Tax
- 12 CSR 10-4.130 · Separately Stating
- 12 CSR 10-4.135 · Vendor to File Collection Suit
- 12 CSR 10-4.140 · Exemption Certificates
- 12 CSR 10-4.145 · Audit, No Credit
- 12 CSR 10-4.150 · Limitation on Assessment
- 12 CSR 10-4.155 · Vendor’s Responsibility
- 12 CSR 10-4.160 · Effect of Saturday, Sunday or Holiday on Payment Due
- 12 CSR 10-4.165 · Bad Debts Credit
- 12 CSR 10-4.170 · Aggregate Amount Defined
- 12 CSR 10-4.175 · Amended Returns
- 12 CSR 10-4.180 · Filing Final Return
- 12 CSR 10-4.185 · Filing Returns When No Liability Exists
- 12 CSR 10-4.190 · Payment of Tax
- 12 CSR 10-4.200 · Filing of Returns and Payment of Tax
- 12 CSR 10-4.205 · Jeopardy Assessment
- 12 CSR 10-4.210 · Assignments and Bankruptcies
- 12 CSR 10-4.215 · Estimated Assessment
- 12 CSR 10-4.220 · Calendar Month Defined
- 12 CSR 10-4.225 · Fifteen Days Defined—Personal Service
- 12 CSR 10-4.230 · Protest Payment
- 12 CSR 10-4.235 · Acknowledgement of Informal Hearing
- 12 CSR 10-4.240 · Administrative and Judicial Review
- 12 CSR 10-4.245 · Interest Payment
- 12 CSR 10-4.250 · Liens
- 12 CSR 10-4.255 · Who Should Request Refund
- 12 CSR 10-4.260 · Claim Form
- 12 CSR 10-4.265 · Refund Rather Than Credit
- 12 CSR 10-4.270 · Allowance for Defective Merchandise
- 12 CSR 10-4.275 · Application Required
- 12 CSR 10-4.280 · Filing Protest Payment Returns
- 12 CSR 10-4.290 · Intent of Rules
- 12 CSR 10-4.295 · Rulings
- 12 CSR 10-4.300 · No Waiver of Tax
- 12 CSR 10-4.305 · Collection Allowance
- 12 CSR 10-4.310 · Timely Filing
- 12 CSR 10-4.315 · Fifteen Days—Defined Personal Service