Missouri Revised Statutes
Chapter 136 - Collection of State Taxes
Section 136.035 - Director to refund taxes, when — claim to be filed within two years of date of payment.

Effective - 28 Aug 2001
136.035. Director to refund taxes, when — claim to be filed within two years of date of payment. — 1. The director of revenue from funds appropriated shall refund any overpayment or erroneous payment of any tax which the state is authorized to collect. The general assembly shall appropriate and set aside funds sufficient for the use of the director of revenue to make refunds authorized by this section or by final judgment of court.
2. The director of revenue shall refund any overpayment or erroneous payment of any tax on intangible personal property and the amount refunded shall be charged against the next apportionment to the political subdivision which was the residence or situs of the taxpayer at the time the tax was paid.
3. No refund shall be made by the director of revenue unless a claim for refund has been filed with him within two years from the date of payment. Every claim must be in writing and signed by the applicant, and must state the specific grounds upon which the claim is founded.
­­--------
(L. 1951 p. 866 § 1, A.L. 2001 H.B. 816)

<< Previous
Next >>

Structure Missouri Revised Statutes

Missouri Revised Statutes

Title X - Taxation and Revenue

Chapter 136 - Collection of State Taxes

Section 136.010 - Division to collect all state revenues, exceptions, report.

Section 136.030 - Duties of director of revenue.

Section 136.035 - Director to refund taxes, when — claim to be filed within two years of date of payment.

Section 136.040 - Director to appoint assistants — bonds.

Section 136.050 - Employees assigned to work in other departments.

Section 136.055 - Agent to collect motor vehicle taxes and issue licenses — awarding of fee offices — fees — audit of records, when.

Section 136.060 - Deputization of employees in other state departments — bonds.

Section 136.070 - Access to all records.

Section 136.073 - Sales and use taxes, reciprocal agreements authorized — records furnished to other taxing authorities, when.

Section 136.076 - Examination of taxpayer's books and records, no contract for general revenue or special revenue funds to be expended, when — effect of such contract — tax, defined — exceptions to applicability of section.

Section 136.080 - Power to administer oaths.

Section 136.090 - Issue subpoenas — fees and mileage of witnesses.

Section 136.100 - Testimony — witnesses — subpoenas.

Section 136.105 - Fees to be deposited in state treasury.

Section 136.110 - Moneys received — record — deposit — audit of director's books — promptly defined.

Section 136.120 - Powers of director to prescribe rules and regulations.

Section 136.130 - Monthly reports.

Section 136.140 - Accounting systems — approval by director.

Section 136.145 - Certain fees and receipts shown separately.

Section 136.150 - Attorney general and prosecutors to provide assistance — collection fee on recoveries by prosecutors, deposit — distribution.

Section 136.160 - Accounts and vouchers to be exhibited, when.

Section 136.170 - Delinquent accounts — penalty.

Section 136.180 - Issuance of distress warrant — failure — penalty.

Section 136.190 - Form of distress warrant.

Section 136.200 - Duty of sheriff.

Section 136.210 - Sale of property distrained.

Section 136.220 - Violation by sheriff.

Section 136.230 - Fees for collection by distress warrant — exceptions.

Section 136.240 - Report of delinquents to general assembly.

Section 136.245 - Legal counsel for director of revenue before administrative hearing commission.

Section 136.255 - Period of stay or suspension not part of time limits for assessment or collection of taxes, interest or penalties.

Section 136.300 - Burden of proof in proceedings or appeal on director of revenue — when, exceptions.

Section 136.303 - Audit, supporting statement on request by taxpayer, content — innocent spouse, how determined — tax delinquency, certain federal laws to apply.

Section 136.310 - Evidence of related federal determination admissible, when.

Section 136.315 - Litigation expenses may be allowed in certain tax cases, when, definitions, procedure — award may be denied or reduced.

Section 136.350 - Citation of law.

Section 136.352 - Amount of collections due to audit, not basis of employee performance, department of revenue.

Section 136.355 - Statement of taxpayer rights, director to compile, contents — distribution.

Section 136.357 - Postal error cause for late return, no penalty assessed.

Section 136.360 - Electronic transmission, adequate service on director, when.

Section 136.362 - Advisory opinion to director, tax liability — taxpayer may obtain.

Section 136.365 - Appeal, taxpayer's right to, notice to be given, when.

Section 136.370 - Employee error, cause of late return — no penalty to taxpayer, when.

Section 136.375 - Fair and consistent application of Missouri tax laws.

Section 136.380 - Identification number of department employee provided to taxpayer, when.

Section 136.400 - Excess revenue, certification.

Section 136.405 - Annual return defined — the filing of amended return after certain date not to be included.

Section 136.450 - Study commission established, members, vacancies, meetings — duties and authority of commission — interim reports — termination date.