HCS HB 1408 & 1514 -- INTEREST ON OVERPAYMENTS OF INCOME TAXES (Smith, 150) COMMITTEE OF ORIGIN: Committee on Tax Reform This substitute changes the time period before interest is paid on an overpayment of income tax from four months to 45 days after the last date to file a return, including an extension, or the date the return was filed, whichever is later. The substitute contains an emergency clause. FISCAL NOTE: Estimated Cost on General Revenue Fund of More than $100,000 in FY 2011, FY 2012, and FY 2013. No impact on Other State Funds in FY 2011, FY 2012, and FY 2013.Copyright (c) Missouri House of Representatives