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Missouri Code of State Regulations — Title 12 (Department of Revenue)

12 CSR 10-4.240

Administrative and Judicial Review

Official textsos.mo.govlast amended

(Rescinded July 30, 2018)
AUTHORITY: section 144.705, RSMo 1994. U.T. regulation 685-1 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. Amended: Filed Sept. 7, 1984, effective Jan. 12, 1985.
Amended: Filed Jan. 3, 1996, effective July 30, 1996. Rescinded:
Filed Jan. 26, 2018, effective July 30, 2018.
State ex rel. Thompson-Stearns-Roger v. Schaffner, 489 SW2d 207 (1973). The legislature’s repeal of old section 144.261 and enactment of new section 144.261 abolished the need for review by the tax commission before judicial review could be sought. Act can only properly be held to have intended to restore the prior system of direct judicial review, without intervening administrative review, of the director’s (of revenue) decision in sales tax matters.
Therefore, after the director had rejected claimant’s request for refund of sales and use tax, claimant was entitled to direct judicial review by mandamus, without need to seek review of decision by State Tax Commission.

Amendment history

AUTHORITY: section 144.705, RSMo 1994. U.T. regulation 685-1 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. Amended: Filed Sept. 7, 1984, effective Jan. 12, 1985. Amended: Filed Jan. 3, 1996, effective July 30, 1996. Rescinded: Filed Jan. 26, 2018, effective July 30, 2018. State ex rel. Thompson-Stearns-Roger v. Schaffner, 489 SW2d 207 (1973). The legislature’s repeal of old section 144.261 and enactment of new section 144.261 abolished the need for review by the

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In this chapter (40 sections)
  1. 12 CSR 10-4.135 · Vendor to File Collection Suit
  2. 12 CSR 10-4.140 · Exemption Certificates
  3. 12 CSR 10-4.145 · Audit, No Credit
  4. 12 CSR 10-4.150 · Limitation on Assessment
  5. 12 CSR 10-4.155 · Vendor’s Responsibility
  6. 12 CSR 10-4.160 · Effect of Saturday, Sunday or Holiday on Payment Due
  7. 12 CSR 10-4.165 · Bad Debts Credit
  8. 12 CSR 10-4.170 · Aggregate Amount Defined
  9. 12 CSR 10-4.175 · Amended Returns
  10. 12 CSR 10-4.180 · Filing Final Return
  11. 12 CSR 10-4.185 · Filing Returns When No Liability Exists
  12. 12 CSR 10-4.190 · Payment of Tax
  13. 12 CSR 10-4.200 · Filing of Returns and Payment of Tax
  14. 12 CSR 10-4.205 · Jeopardy Assessment
  15. 12 CSR 10-4.210 · Assignments and Bankruptcies
  16. 12 CSR 10-4.215 · Estimated Assessment
  17. 12 CSR 10-4.220 · Calendar Month Defined
  18. 12 CSR 10-4.225 · Fifteen Days Defined—Personal Service
  19. 12 CSR 10-4.230 · Protest Payment
  20. 12 CSR 10-4.235 · Acknowledgement of Informal Hearing
  21. 12 CSR 10-4.240 · Administrative and Judicial Review
  22. 12 CSR 10-4.245 · Interest Payment
  23. 12 CSR 10-4.250 · Liens
  24. 12 CSR 10-4.255 · Who Should Request Refund
  25. 12 CSR 10-4.260 · Claim Form
  26. 12 CSR 10-4.265 · Refund Rather Than Credit
  27. 12 CSR 10-4.270 · Allowance for Defective Merchandise
  28. 12 CSR 10-4.275 · Application Required
  29. 12 CSR 10-4.280 · Filing Protest Payment Returns
  30. 12 CSR 10-4.290 · Intent of Rules
  31. 12 CSR 10-4.295 · Rulings
  32. 12 CSR 10-4.300 · No Waiver of Tax
  33. 12 CSR 10-4.305 · Collection Allowance
  34. 12 CSR 10-4.310 · Timely Filing
  35. 12 CSR 10-4.315 · Fifteen Days—Defined Personal Service
  36. 12 CSR 10-4.320 · Sales Tax Rules Apply
  37. 12 CSR 10-4.330 · Application for Refund/Credit-Amended Returns
  38. 12 CSR 10-4.340 · Dual Operators
  39. 12 CSR 10-4.600 · Return Required
  40. 12 CSR 10-4.610 · Annual Filing
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