Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 2 - Income Tax › Section 12 CSR 10-2.240 - Determination of Timeliness

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: 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.