Mo. Code Regs. tit. 11 § 45-11.130
Current through Register Vol. 49, No.12, June 17, 2024
Section 11 CSR 45-11.130 - Failure to File Return or Pay Tax or FeePURPOSE: This amendment removes unnecessary language, in that any liability for penalties and interest would need to be established by statutory provision.
(1) Except in cases of fraud or evasion, if a person neglects or refuses to make a return and payment as prescribed, the commission shall make an estimate based upon any information in its possession, or that may come into its possession, of the amount of the adjusted gross receipts of, or the number of admission tickets issued by the delinquent for, the period in respect to which it failed to make return and payment, and upon the basis of this estimated amount or number compute and assess the tax or fee payable by the delinquent; the estimate may be reconstructed for that period of time for which the tax or fee may be collected as prescribed in this section.(2) After completing the estimate assessment, the commission shall give the delinquent written notice of the estimated assessment. AUTHORITY: sections 313.004 and 313.830, RSMo 2000 and sections 313.800, 313.805, and 313.822, RSMo Supp. 2009.* Emergency rule filed Sept. 1, 1993, effective Sept. 20, 1993, expired Jan. 17, 1994. Emergency rule filed Jan. 5, 1994, effective Jan. 18, 1994, expired Jan. 30, 1994. Original rule filed Sept. 1, 1993, effective Jan. 31, 1994. Amended: Filed Dec. 15, 1997, effective July 30, 1998. Emergency amendment filed Dec. 2, 2009, effective Jan. 6, 2010, expired July 4, 2010. Amended: Filed Dec. 2, 2009, effective June 30, 2010 . Amended by Missouri Register September 4, 2018/Volume 43, Number 17, effective 10/31/2018*Original authority: 313.004, RSMo 1993, amended 1994; 313.800, RSMo 1991, amended 1993, 1994, 2005; 313.805, RSMo 1991, amended 1992, 1993, 1994, 2000, 2008; 313.822, RSMo 1991, amended 1993, 2000, 2008; and 313.830, RSMo 1991, amended 1993, 2000.