Effective - 01 Jul 2003
144.250. Failure to file return or pay tax — monetary penalty, assessment — director to estimate delinquency — written notice, how served — penalties for motor vehicles doubled, when. — 1. In case of failure to file any return required under sections 144.010 to 144.525 on or before the date prescribed therefor, determined with regard to any extension of time for making a return, unless it is shown that such failure is due to reasonable cause and not the result of willful neglect, evasion or fraudulent intent, there shall be added to the amount required to be shown as tax on such return five percent of the amount of such tax if the failure is not for more than one month, with an additional five percent for each additional month or fraction thereof during which such failure continues, not exceeding twenty-five percent in the aggregate, except that when the gross sales tax exceeds two hundred fifty dollars in any one month, requiring the taxpayer to file a monthly return, there shall be no late penalty assessed for the first month in which the return is due. For purposes of this section, the amount of tax required to be shown on the return shall be reduced by the amount of any part of the tax which is paid on or before the date prescribed for payment of the tax.
2. In case of failure to pay the full amount of tax required under sections 144.010 to 144.525 on or before the date prescribed therefor, determined with regard to any extension of time for payment, unless it is shown that such failure is due to reasonable cause and not the result of willful neglect, evasion or fraudulent intent, there shall be added to the tax an amount equal to five percent of the deficiency. If additions to tax are assessed under authority of this subsection, additions to tax may not be assessed by the director under authority of subsection 3 of this section.
3. In the case of failure to pay the full amount of tax required under sections 144.010 to 144.525 on or before the date prescribed therefor, determined with regard to any extension of time for payment, due to negligence or intentional disregard of rules and regulations, but without intent to defraud, there shall be added to the tax an amount equal to five percent of the deficiency. The director shall, upon request by a taxpayer, apprise the taxpayer of the factual basis for the finding of negligence, or the specific rules or regulations disregarded if the director assesses a penalty under this subsection. Rules or regulations which have been determined to be inconsistent with the laws of this state, by either the courts of this state or the administrative hearing commission, may not be cited as the basis for an addition to tax under this section. If additions to tax are assessed under authority of this subsection, additions to tax may not be assessed by the director under authority of subsection 2 of this section.
4. Except in cases of fraud or evasion, if a person neglects or refuses to make a return and payment as required by sections 144.010 to 144.525, the director of revenue shall make an estimate based upon any information in his possession or that may come into his possession of the amount of the gross receipts of the delinquent for the period in respect to which he failed to make return and payment, and upon the basis of said estimated amount compute and assess the tax payable by the delinquent; such estimate may be reconstructed for that period of time for which the tax may be collected as prescribed by law.
5. Promptly thereafter, the director of revenue shall give to the delinquent written notice of such estimated assessment, the notice to be served personally or by certified or registered mail at his or its last known address.
6. The penalties and additions to tax authorized under this section shall be in addition to the interest provided for in this chapter.
7. The penalties or additions to tax authorized pursuant to this section for all taxes on motor vehicles, trailers, motorcycles, mopeds, motortricycles, boats, and outboard motors pursuant to subdivision (1) of subsection 1 of section 144.020 and section 144.440 shall be doubled as of November 1, 2003.
--------
(RSMo 1939 § 11426, A.L. 1941 p. 698, A.L. 1943 p. 1012, A.L. 1945 p. 1865, A.L. 1978 S.B. 661, A.L. 1979 S.B. 218, et al., A.L. 1986 S.B. 669, et al., A.L. 1994 S.B. 477, et al., A.L. 2003 H.B. 600)
Effective 7-01-03
Structure Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 144 - Sales and Use Tax
Section 144.008 - Nonseverability clause.
Section 144.010 - Definitions.
Section 144.013 - Tax imposed in accordance with federal Mobile Telecommunications Sourcing Act.
Section 144.015 - Promulgation of rules.
Section 144.020 - Rate of tax — tickets, notice of sales tax.
Section 144.030 - Exemptions from state and local sales and use taxes.
Section 144.034 - Exemption, advertising and advertising products.
Section 144.037 - Exemption for retail sales made through the use of federal food stamp coupons.
Section 144.039 - Exemption, purchases by state legislator, when.
Section 144.043 - Light aircraft, definitions — exemption from sales tax, when.
Section 144.046 - Exemption for electrical current to battery manufacturers, when.
Section 144.050 - Additional to other taxes — exceptions.
Section 144.053 - Farm machinery and equipment exempt from state and local sales and use tax, when.
Section 144.054 - Additional sales tax exemptions for various industries and political subdivisions.
Section 144.060 - Purchaser to pay sales tax — refusal, a misdemeanor — exception.
Section 144.064 - Firearms or ammunition, limitation on sales tax levied.
Section 144.071 - Rescission of sale requires tax refund, when.
Section 144.088 - Definitions — rate of sales tax stated on receipt or invoice, when, contents.
Section 144.090 - Director may require monthly or annual returns instead of quarterly — when due.
Section 144.115 - Returns kept four years — destroyed, when.
Section 144.130 - Refunds to purchasers, deduction.
Section 144.157 - Violations in collecting, penalty.
Section 144.160 - Extension of time by director for payment of tax.
Section 144.170 - Interest on delinquent taxes — rate.
Section 144.200 - Appropriation for refunds.
Section 144.230 - Assessed penalty and tax due, when.
Section 144.240 - Assessment final when, appeal — procedures.
Section 144.261 - Review by administrative hearing commission.
Section 144.270 - Rulemaking authority.
Section 144.300 - Director may demand information.
Section 144.310 - Records kept by director.
Section 144.320 - Records required to be kept.
Section 144.330 - Examination of records — investigations.
Section 144.340 - Exemption from testifying — immunity from prosecution.
Section 144.350 - Penalty for failure to testify.
Section 144.390 - Unpaid taxes may be recovered at law — procedure.
Section 144.400 - Suit for taxes filed, where — jurisdiction.
Section 144.410 - Remedies of state, cumulative.
Section 144.420 - Certification of delinquencies to attorney general — collection suits.
Section 144.425 - Compromise of delinquent taxes — percentage — limitation — procedure.
Section 144.427 - Taxpayer's agreement to certain conditions to obtain compromise.
Section 144.430 - Legal expenses.
Section 144.450 - Exemptions from use tax.
Section 144.470 - Taxes now authorized not prohibited.
Section 144.480 - Failure to furnish a return, penalty.
Section 144.490 - Penalty for false return.
Section 144.500 - Penalty for fraud or evasion.
Section 144.510 - Violation of this law a misdemeanor.
Section 144.513 - College bookstores, sales by, subject to tax.
Section 144.517 - Textbooks, sales and use tax exemption.
Section 144.527 - Farmers' market, sales and use tax exemption for farm products sold.
Section 144.600 - Title of law.
Section 144.605 - Definitions.
Section 144.613 - Boats and boat motors — tax to be paid before registration issued.
Section 144.620 - Presumption arising from sale for delivery to state.
Section 144.625 - Vendors may be required to give bond.
Section 144.630 - Agent of vendor for service, designation or agreement as to — process served, how.
Section 144.635 - Vendor to collect tax from purchasers — selling agent not liable for tax, when.
Section 144.640 - Taxpayer to keep records, examination.
Section 144.645 - Investigations, subpoenas, oaths.
Section 144.650 - Vendors to register, information required.
Section 144.655 - Return, when filed — payment, when due — rules — exemption, limits.
Section 144.660 - Director's powers as to returns.
Section 144.665 - Failure to file return, penalties — exceptions.
Section 144.670 - Additional assessment made when, notice.
Section 144.675 - Penalty assessed for fraud or evasion, notice.
Section 144.695 - Excess payments to be adjusted or refunded.
Section 144.696 - Refund of overpayments — claim for refund — time for making claims.
Section 144.705 - Rules and regulations, adoption — copies available.
Section 144.715 - Notices served, how.
Section 144.720 - Sales tax interest and penalty provisions applicable.
Section 144.725 - Failure to obey subpoena or to produce books, a misdemeanor.
Section 144.730 - Advertising that vendor absorbs tax, a misdemeanor.
Section 144.735 - Failure to make return, pay tax or keep records, penalty.
Section 144.740 - False return or statement, penalty.
Section 144.745 - Violation not having a specific penalty deemed a misdemeanor.
Section 144.809 - Exemption for aviation jet fuel, when.
Section 144.815 - Bullion and investment coins, sales and use tax exemption.