Mo. Code Regs. tit. 12 § 10-3.554
Current through Register Vol. 49, No. 24, December 16, 2024
Section 12 CSR 10-3.554 - Filing Protest Payment ReturnsPURPOSE: This rule provides instructions for filing protest payment returns.
(1) A taxpayer filing a protest payment return must submit a notarized protest payment affidavit with the return reflecting the specific amount of tax being paid under protest. Separate checks need not be submitted for the state and local sales taxes being protested. AUTHORITY: section 144.270, RSMo 1994.* S.T. regulation 240-4 was last filed Dec. 31, 1975, effective Jan. 10, 1976. Refiled March 30, 1976. Amended: Filed Aug. 13, 1980, effective Jan. 1, 1981. *Original authority: 144.270, RSMo 1939, amended 1941, 1943, 1945, 1947, 1955, 1961.