Missouri Code of State Regulations
Title 12 - DEPARTMENT OF REVENUE
Division 10 - Director of Revenue
Chapter 4 - State Use Tax
Section 12 CSR 10-4.160 - Effect of Saturday, Sunday or Holiday on Payment Due
Universal Citation: 12 MO Code of State Regs 10-4.160
Current through Register Vol. 49, No. 18, September 16, 2024
PURPOSE: This rule establishes the due date for payment of taxes where the original due date falls on certain days and interprets and applies section 144.655, RSMo.
(1) If the last day for payment of the taxes falls on a Saturday, Sunday or legal holiday, the payment shall be considered timely if it is postmarked or filed in person the next succeeding day, which is not a Saturday, Sunday or legal Missouri or national holiday.
*Original authority: 144.705, RSMo 1959.
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