Mo. Code Regs. tit. 12 § 10-4.310

Current through Register Vol. 49, No. 23, December 2, 2024

Section 12 CSR 10-4.310 - Timely Filing

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.

12 CSR 10-4.310

AUTHORITY: section 144.705, RSMo 1994.* U.T. regulation 710-2 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976.

*Original authority: 144.705, RSMo 1959.