No Waiver of Tax (Rescinded January 30, 2010)

AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 270-4 was last filed Dec. 31, 1975, effective Jan. 10, 1976. Refiled March 30, 1976. Amended: Filed Aug. 13, 1980, effective Jan. 1, 1981. Rescinded: Filed July 13, 2009, effective Jan. 30, 2010. State ex rel. St. Louis Shipbuilding and Steel Company v. Smith, 201 SW2d 153 (1947). Respondent (state auditor) did not have the authority to compromise a tax that had been lawfully assessed. Under (former) section 11408 an assessment is made every time a sale is made at retail. (However) there is nothing in the Constitution or statutes that would prohibit respondent (state auditor) from compromising the interest and penalties in a disputed sales tax liability. The fact that it later may be found that no tax was due does not disturb the compromise.