Additional Assessments

PURPOSE: This rule establishes procedures for additional assessments. (1) If the commission is not satisfied with the return or payment of taxes or fees made by any licensee, the commission may make an additional assessment of tax or fees due from the licensee, based upon the facts contained in the return or upon any information within the commission’s possession or that shall come into the commission’s possession. (2) The commission shall give the licensee written notice of this additional or revised assessment by certified or registered mail to the licensee at its last known address. (3) Except in the case of a fraudulent return, or neglect or refusal to make a return, every notice of additional amounts proposed to be assessed shall be mailed to the licensee within three (3) years after the return was filed or was required to be filed. In the case of a fraudulent return or of neglect or refusal to make a return, there is no limitation on the period of time the commission has to assess. (4) Any amount assessed or any additional amount assessed by the commission, together with the penalty, if any, shall be due and payable from the licensee to the commission ten (10) days after the service upon or mailing to the person, whichever is earlier, of notice of the assessment or of the additional assessment, except only for these amounts for which the person has filed those for review with the commission. AUTHORITY: sections 313.004, 313.800 and 313.805, 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. *Original authority: 313.004, RSMo 1993 and 313.800 and 313.805, RSMo 1991, amended 1993.