Mo. Code Regs. tit. 12 § 10-2.240
Current through Register Vol. 49, No. 9, May 1, 2024
Section 12 CSR 10-2.240 - Determination of TimelinessPURPOSE: This rule interprets the income tax law as it applies to the determination of timeliness.
(1) It is the taxpayer's responsibility to see that a return, payment or other document required to be filed with or mailed to the Department of Revenue is received by the department.(2) If the postmark on the envelope or wrapper of any return, payment or document required to be filed before a prescribed date is made by the United States Postal Service, the date of the United States postmark stamped on the envelope or wrapper is treated as the date of delivery. If the envelope or wrapper has both a postal meter date and a postmark date applied by the United States Postal Service, the department will use the postmark date to determine the date of delivery.(3) If any return, document or payment is sent by United States registered mail, the date of registration of the return, document or payment is treated as the postmark date.(4) If any return, document or payment is sent by United States certified mail and the sender's receipt is postmarked by the postal employee to whom the return, document or payment is presented, the date of the United States postmark on the receipt is treated as the postmark date.(5) Whenever notice is required to be sent by United States mail to be served on the director of revenue, it may be sent by an electronic transmission known as a fax. The fax is considered timely if the date printed on the document by the director's receiving electronic equipment is on or before the due date. A notice being served by fax on the director must be transmitted to the director's receiving electronic equipment using telephone number (573) 751-7150. As used in this rule and section 136.360, RSMo, the word notice does not include tax returns, requests for tax clearances, or any request under section 143.241 or 144.150, RSMo.(6) If any return, document or payment is delivered by United States mail with a postmark date falling after the due date, the return, document or payment is considered late unless the postmaster for the jurisdiction where the payment was mailed, verifies in writing the payment was mailed on or before the due date, including any extension granted, and was delayed because of an error of the United States Postal Service and not because of an error by the taxpayer.(7) Any return, document or payment may be delivered by a private delivery service (PDS) to meet the timely mailing as timely filing/paying rule. Such PDS must be a properly designated PDS by the Internal Revenue Service (IRS) at the time the return, document or payment is delivered. Refer to IRS rules to determine the designated PDS. The IRS publishes a list in March and September of each year. PDSs cannot deliver items to P.O. boxes. The United States Postal Services must be used to mail any return, document or payment to Missouri Department of Revenue P.O. box address.(8) The PDS is required to either-1) record electronically to its database (kept in the regular course of its business) the date on which an item was given to the PDS for delivery; or 2) mark on the cover of the item the date on which an item was given to the PDS for delivery. The date recorded or the date marked under this regulation is treated as the postmark date for purposes of section 143.851, RSMo.(9) If any date, including any extension of time for performing any act, falls on a Saturday, Sunday or a legal holiday in this state, the performance of the act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday or legal holiday.(10) Example: Joe Jones, a Missouri taxpayer has a document that must be filed with the Department of Revenue on or before August 1, 1993. For that document to be considered timely, he must do one (1) of the following: (A) Deposit the document with the United States Postal Service early enough that the United States postmark stamped on the envelope will be August 1, 1993 or earlier;(B) Take the document to the United States Postal Office and have it registered by a postal employee on or before August 1, 1993; or(C) Present the document in a certified envelope with return receipt requested to a United States postal employee and ask the postal employee to postmark the item on or before August 1, 1993. AUTHORITY: sections 136.120 and 143.961, RSMo 1994.* Original rule filed March 1, 1993, effective Oct. 10, 1993. Amended: Filed Sept. 29, 1999, effective March 30, 2000. *Original authority: 136.120, RSMo 1945; and 143.961, RSMo 1972.