Form 701-U - Waiver Of Statutes Of Limitation Pertaining To Use Tax
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FORM
Section 144.220, RSMo. Every notice of
MISSOURI DEPARTMENT OF REVENUE
701-U
additional amount proposed to be assessed
WAIVER OF STATUTES OF LIMITATION
under Chapter 144 shall be mailed to the
PERTAINING TO USE TAX
(REV. 7-2002)
person within three years after the return
TO:
was filed or required to be filed, except in
the case of a fraudulent return or of neglect
or refusal to make a return. (As made
applicable by Section 144.720, RSMo.)
Missouri Department of Revenue
Division of Taxation and Collection
For and in consideration of the Department of Revenue refraining from issuing at this time an assessment
for the audit period based upon all available information, the Taxpayer through its undersigned authorized
representative hereby waives all Statutes of Limitation pertaining to additional assessments of all state
and local use taxes for a period of one year from date signed by the Taxpayer to permit the Department of
Revenue to complete a Use Tax audit of the business records of Taxpayer and to make an assessment
based upon the audit.
As additional consideration for the said waiver, the Department of Revenue through its undersigned
authorized representative hereby waives all Statutes of Limitation pertaining to refund/credit claims by
Taxpayer for all overpayments of state and local use taxes for a period of one year from date signed by
the Department of Revenue to permit the Taxpayer to complete its review of all pertinent records and
transactions for the audit period and to make any claims for refund/credit pertaining to overpayments for
the audit period based upon the review.
No assessment or claims for refund/credit shall include any period prior to the first filing under audit. The
audit period is _______________________________________________________________________ .
The period of the waivers set forth above for both the Taxpayer and the Department of Revenue shall be one
year unless one of the following occur, in which case the period of the waivers will be reduced as indicated:
a) for assessed audits, the waiver expires 30 days after an assessment is delivered or mailed,
whichever date is earlier;
b) for fully-paid audits, the waiver expires 30 days after receipt of full payment for the audit; or
c) for audits with no findings of tax due, the waiver expires 30 days after mailing of a final
closing letter for the audit.
COMPANY/TAXPAYER
TAX I.D. NUMBER
OFFICER, OWNER OR OTHER AUTHORIZED REPRESENTATIVE
DATE
DEPARTMENT OF REVENUE REPRESENTATIVE
DATE
This publication is available upon request in alternative accessible format(s).
MO 860-2419 (7-2002)
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