Missouri Code of State Regulations
Title 12 - DEPARTMENT OF REVENUE
Division 10 - Director of Revenue
Chapter 16 - Cigarette Tax
Section 12 CSR 10-16.140 - Common Carriers, Bonded Warehousemen and Bailees
Current through Register Vol. 49, No. 18, September 16, 2024
PURPOSE: This rule prescribes the due dates and required reports of common carriers, bonded warehousemen and bailees; record-keeping requirements of consignees and cigarettes being available for inspection.
(1) Common carriers transporting cigarettes to a point within Missouri other than the place of business of a licensed cigarette wholesaler and bonded warehousemen or bailees having possession of cigarettes must file all reports required by section 149.045, RSMo, on forms prescribed by the director, on or before the twentieth day of the calendar month following the month of delivery.
(2) A consignee must keep detailed records of any cigarettes either delivered to a common carrier, bonded warehouseman, bailee or wholesaler, or returned to the manufacturer. If a consignee fails to maintain adequate records, the consignee may be liable for all tax due on any cigarettes for which the consignee cannot account.
(3) Cigarettes returned to the manufacturer must be evidenced by an affidavit from the manufacturer that the manufacturer received the cigarettes.
(4) Prior to the destruction of damaged or partially damaged cigarettes by a consignee, the consignee must notify the department. The consignee must keep the cigarettes available for inspection by the department until the department approves their destruction in writing.
*Original authority: 66.380, RSMo 1967, amended 1993, 1995; 136.030, RSMo 1945, amended 1947, 1949, 1965; 136.120, RSMo 1945; 149.015, RSMo 1974, amended 1982, 1993, 1994, 2001, 2005; 149.021, RSMo 1974, amended 1982; and 210.320, RSMo 1939, amended 1969, 1976, 1978, 1993, 1995.
