Current through Register Vol. 49, No. 18, September 16, 2024
PURPOSE: The purpose of this amendment includes
allowing for electronic and email submission of letter ruling
requests.
(1) Letter Rulings.
(A) The director or his/her duly authorized
agent as authorized under section 536.021.10, RSMo shall issue letter rulings
subject to the terms and conditions set forth in this rule.
(B) When an issue on which a letter ruling is
requested is clearly covered by a duly enacted statute, regulation,
administrative rule or a well-established principle of interpretation of the
law, the director may decline to issue a letter ruling or issue an information
letter instead of a letter ruling. An information letter is not a letter ruling
and is not binding on the department. An information letter calls attention to
a well-established principle or interpretation of the law and is merely a
response for informational purposes.
(2) A letter ruling request must be made on
the form or in the format specified by the director for letter ruling requests
by email to dor.gco@dor.mo.gov or by the online submission of that form through
the director's website. Alternatively, the letter ruling request may be made in
writing to: Director of Revenue, PO Box 475, Jefferson City, MO
65105.
(3) A letter ruling request
must specifically state-
(A) That a "letter
ruling is requested pursuant to section 536.021.10, RSMo";
(B) The applicant's-
1. Name (the name of the person, partnership,
corporation or entity to whom the facts presented in the request
apply);
2. Address and phone
number;
3. Social Security or
federal identification number; and
4. Appropriate Department of Revenue license,
registration or identification number, where applicable;
(C) The type of tax, fee, bond, registration
or license at issue;
(D) The
issue(s) on which a letter ruling is requested, stated clearly and
concisely;
(E) A complete, clear
and concise statement of all relevant facts on which the letter ruling is
requested;
(F) The applicant's
desired result and the legal basis for that result, including reference to the
applicable statutes, regulations and case law;
(G) Whether the issue, as it regards the
applicant, is presently under investigation or audit by the Department of
Revenue. The term investigation or audit includes, but is not limited to, a
notice of adjustment, notice of deficiency, assessment, notice of loss of
driving privilege or notice of suspension or revocation; and
(H) Whether the applicant is presently
pursuing any protest, litigation or negotiation on the issue with the
Department of Revenue, as well as the name of any other person, partnership,
corporation or entity whom the applicant or his/her duly authorized
representative knows is involved with the identical issue pending before or
with the Department of Revenue.
(4) The applicant may provide a draft letter
ruling for the department's consideration.
(5) A request for a letter ruling must be
signed by the applicant or an authorized agent of the applicant. If the letter
ruling request is made on the form or in the format specified by the director
by email or by the online submission of that form through the director's
website, a digital or electronic signature by the applicant or authorized agent
of the applicant satisfies this requirement.
(6) The director or his/her duly authorized
representative may request additional information from the applicant as deemed
necessary to issue a letter ruling. Failure to provide the requested
information shall relieve the director of the obligation to issue the letter
ruling.
(7) A letter ruling shall
have the following effect:
(A) The letter
ruling shall apply only to the particular fact situation stated in the letter
ruling request;
(B) The letter
ruling shall apply only to the applicant;
(C) The letter ruling shall bind the
director, his/her duly authorized agents and their successors only
prospectively;
(D) The letter
ruling shall bind the director, his/her duly authorized agents and their
successors as to transactions of the applicant that occur within three (3)
years after the date of the issuance of the letter ruling; and
(E) An unfavorable letter ruling shall not
bind the applicant and shall not be appealable to any forum.
(8) The letter ruling shall cease
to be binding if-
(A) A pertinent change is
made in the applicable law by the General Assembly;
(B) A pertinent change is made in the
department's regulations;
(C) A
pertinent change in the interpretation of the law is made by a court of law or
by an administrative tribunal; or
(D) The actual facts are determined to be
materially different from the facts set out in the applicant's letter ruling
request.
(9) The
director will respond to letter ruling requests within sixty (60) days of the
date of receipt of a complete request.
(10) The director may refuse to issue a
letter ruling for good cause. The director, in a letter, must indicate the
specific reasons for refusing to issue the letter ruling. Good cause includes,
but is not limited to, the following:
(A) The
request does not substantially comply with the information required by this
regulation;
(B) The request
involves hypothetical situations or alternative plans;
(C) The applicant requests the director to
determine whether a statute is constitutional under the Missouri
Constitution or the United States
Constitution;
(D) The
facts or issue(s) presented in the request are unclear, overbroad, insufficient
or otherwise inappropriate as a basis upon which to issue the letter
ruling;
(E) The issue about which
the letter ruling is requested is primarily one of fact;
(F) The issue is presently being considered
in a rulemaking procedure, contested case or other agency or judicial
proceeding that may definitively resolve the issue;
(G) The issue cannot be reasonably resolved
prior to the issuance of regulations;
(H) The applicant is under investigation or
audit relating to that issue, or the issue is the subject of investigation,
audit, administrative proceeding or litigation;
(I) The issue relates to the application of
the law to members of a business, trade, professional or industrial association
or to other similar group(s); and
(J) The applicant is not identified or is
anonymous.
(11) A letter
ruling shall include:
(A) A statement that:
"This is a letter ruling issued by the director pursuant to section 536.021.10,
RSMo;" and
(B) The signature of the
director or any person duly authorized to issue letter rulings on his/her
behalf.
(12) The
applicant may withdraw the request for a letter ruling, in writing or by email,
prior to the issuance of the letter ruling.
*Original authority: 144.190, RSMo 1939, amended 1941,
1943, 1945, 1979, 1986, 1988, 1991, 1999, 2001, 2002, 2003 and 536.021, RSMo
1975, amended 1976, 1989, 1992, 1993, 1994, 1997,
2004.
