Missouri Code of State Regulations
Title 12 - DEPARTMENT OF REVENUE
Division 10 - Director of Revenue
Chapter 4 - State Use Tax
Section 12 CSR 10-4.310 - Timely Filing
Universal Citation: 12 MO Code of State Regs 10-4.310
Current through Register Vol. 49, No. 18, September 16, 2024
PURPOSE: This rule refers to the postmark being prima facie evidence in determining the date a return is filed and interprets and applies section 144.655, RSMo.
(1) Returns must be filed as stated in section 144.655, RSMo. The postmark date of the envelope will be prima facie evidence of the date of filing the return.
*Original authority: 144.705, RSMo 1959.
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