Determination of Timeliness and Extensions for Filing a Return (Rescinded March 30, 2007)

AUTHORITY: sections 313.004, 313.805, 313.820 and 313.822, RSMo Supp. 1993. Emergency rule filed Sept. 1, 1993, effective Sept. 20, 1993, expired Jan. 17, 1994. Emergency rule filed Jan. 5, 1994, effective Jan. 18, 1994, expired Jan. 30, 1994. Original rule filed Sept. 1, 1993, effective Jan. 31, 1994. Rescinded: Filed Aug. 30, 2006, effective March 30, 2007.