137.977. Failure to file, penalty--waiver of penalty, when--report deemed filed, when. - Missouri Statutes

State Codes and Statutes

Statutes > Missouri > T10 > C137 > 137_977

Failure to file, penalty--waiver of penalty, when--report deemedfiled, when.

137.977. If any private car company refuses or fails tomake and return the reports required by section 137.975 withinthe time prescribed and without an extension of time, thecommission shall increase by four percent the total assessedvaluation of the distributable property of any such company,unless the commission, for good cause shown, waives such penalty.Any such reports, or any payment of taxes required by section137.022 and sections 137.975 to 137.985, delivered by UnitedStates mail to the proper official shall be deemed to be receivedas of the postmark date stamped on the envelope or other cover inwhich the report is mailed. In the event any report is sent byregistered or certified mail, the date of registration orcertification shall be deemed the postmark date. Reportsrequired by section 137.975 may be furnished to the commission byan express or overnight carrier, and such reports shall be deemedto be received as of the date after the reports were sent by wayof such express or overnight carrier.

(L. 1994 H.B. 1161 § 137.022 subsec. 4)
Effective 5-13-94

State Codes and Statutes

Statutes > Missouri > T10 > C137 > 137_977

Failure to file, penalty--waiver of penalty, when--report deemedfiled, when.

137.977. If any private car company refuses or fails tomake and return the reports required by section 137.975 withinthe time prescribed and without an extension of time, thecommission shall increase by four percent the total assessedvaluation of the distributable property of any such company,unless the commission, for good cause shown, waives such penalty.Any such reports, or any payment of taxes required by section137.022 and sections 137.975 to 137.985, delivered by UnitedStates mail to the proper official shall be deemed to be receivedas of the postmark date stamped on the envelope or other cover inwhich the report is mailed. In the event any report is sent byregistered or certified mail, the date of registration orcertification shall be deemed the postmark date. Reportsrequired by section 137.975 may be furnished to the commission byan express or overnight carrier, and such reports shall be deemedto be received as of the date after the reports were sent by wayof such express or overnight carrier.

(L. 1994 H.B. 1161 § 137.022 subsec. 4)
Effective 5-13-94

State Codes and Statutes

Back To Homepage

State Codes and Statutes

Statutes > Missouri > T10 > C137 > 137_977

Failure to file, penalty--waiver of penalty, when--report deemedfiled, when.

137.977. If any private car company refuses or fails tomake and return the reports required by section 137.975 withinthe time prescribed and without an extension of time, thecommission shall increase by four percent the total assessedvaluation of the distributable property of any such company,unless the commission, for good cause shown, waives such penalty.Any such reports, or any payment of taxes required by section137.022 and sections 137.975 to 137.985, delivered by UnitedStates mail to the proper official shall be deemed to be receivedas of the postmark date stamped on the envelope or other cover inwhich the report is mailed. In the event any report is sent byregistered or certified mail, the date of registration orcertification shall be deemed the postmark date. Reportsrequired by section 137.975 may be furnished to the commission byan express or overnight carrier, and such reports shall be deemedto be received as of the date after the reports were sent by wayof such express or overnight carrier.

(L. 1994 H.B. 1161 § 137.022 subsec. 4)
Effective 5-13-94