Missouri Code of State Regulations
Title 11 - DEPARTMENT OF PUBLIC SAFETY
Division 70 - Division of Alcohol and Tobacco Control
Chapter 2 - Rules and Regulations
Section 11 CSR 70-2.150 - Tax Credits and Refunds
Universal Citation: 11 MO Code of State Regs 70-2.150
Current through Register Vol. 49, No. 18, September 16, 2024
PURPOSE: This amendment clarifies that excess tax payments are credited, and it gives a time limit for tax credit and refund requests.
PURPOSE: This rule establishes procedures for refund of unused licenses and receiving tax credits on intoxicating liquor.
(1) Any licensee who pays more taxes on intoxicating liquor than what they actually owed may request a tax credit to apply to future payments of taxes on intoxicating liquor.
(A) Every licensee who requests a tax credit
for Missouri tax on intoxicating liquor shall present requests to the
supervisor of alcohol and tobacco control and attach to the request a complete
statement, under oath, as to the facts supporting the request.
(B) After the tax credit request is accepted
for audit by the supervisor and the claimant has been notified of the
acceptance, then an inspection can be made by the supervisor or his/her agents.
The agents shall make an affidavit that they inspected the intoxicating liquors
denoting in the affidavit the brand, number of the containers or cases, and the
disposition to be made of the spirituous liquor, wine, or malt
liquor.
(C) Under no circumstances
shall tax credit requests be accepted by the supervisor if the sole reason for
their presentation to him/her is because the claimant has purchased beyond
his/her capacity to sell.
(D) The
supervisor shall not accept tax credit requests filed more than ninety (90)
days after the date listed on the underlying invoice(s) for the
request.
(E) The supervisor
reserves the right to refuse any or all tax credit requests presented.
(2) Any person who obtains a liquor license, and does not use the license at all, may request a refund of license fees.
(A) The supervisor
shall not accept partial refund requests for unused portions of
licenses.
(B) The supervisor shall
not accept refund requests filed more than ninety (90) days after the
expiration date on the license.
*Original authority: 311.660, RSMo 1939, amended 1989.
Disclaimer: These regulations may not be the most recent version. Missouri may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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