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 amendment addresses determinations of
				  timeliness where a return is electronically filed or emailed, among other minor
				  changes.
(1) In general, 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
				actually delivered to the department. Unless otherwise provided by law or
				regulation, the date of a payment or the filing or any return or other document
				occurs on the date when the payment, return, or other document is actually
				delivered to the Department of Revenue.
(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. For purposes of section
				143.851, RSMo, certified mail
				may be used instead of registered mail.
(5) As used in 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) The postmark of a private delivery
				service (PDS), as defined in sections (8) and (9) below, shall be treated in
				the same manner as a postmark by the United States Postal Service, pursuant to
				section 143.851, RSMo, and this rule,
				for purposes of meeting the 'timely mailing as timely filing/paying' rule. PDSs
				cannot deliver items to PO boxes. The United States Postal Service must be used
				when mailing any return, document, or payment to a Missouri Department of
				Revenue PO box address. The postmark of the PDS must be readable by the human
				eye without mechanical assistance.
(7) A private delivery service is a delivery
				service that meets the following criteria:
(A) The service is provided by a trade or
				business;
(B) The service is
				available to the general public;
(C)
				The service is at least as timely and reliable on a regular basis as the United
				States first-class mail;
(D) The
				service must mark the date on which an item was given to the PDS for delivery
				(the received date);
(E) The service
				has established security procedures that prevent unauthorized access to the
				contents of an item by any person (e.g., employees, contractors/agents, and
				third parties);
(F) The name of the
				PDS and the type of delivery service being used must always be clearly
				identified on each item delivered by the PDS to the Department of Revenue;
				and
(G) The service complies with
				all applicable requirements of the Private Express Statutes within Title 18 and
				Title 39 of the United States Code. Notwithstanding any part of this subsection
				to the contrary, this subsection is not intended to, and shall not be read to,
				incorporate any federal regulation by reference.