Collection Fee for Delinquent Filing of Certification of Sales

PURPOSE: This rule establishes a collection fee on distributors or producers who do not file a certificate of sales form within thirty days after each six-month period. (1) If the certificate of sales form described in section 266.520, RSMo is not filed and the payment of inspection fees is not made within thirty (30) days after the end of the specified filing period, a collection fee amounting to ten percent (10%) of the amount due or fifty U.S. dollars ($50), whichever is greater, shall be assessed against the distributor or producer and added to the amount due. AUTHORITY: sections 266.500–266.550, RSMo 1994 and Supp. 1997.* Original rule filed Nov. 12, 1998, effective May 30, 1999. *Original authority: Please see the Missouri Revised Statutes 1994 and Supplement 1998.