Read 1st time February 2, 2000, and 1000 copies ordered printed.
ANNE C. WALKER, Chief Clerk
AN ACT
To repeal section 136.035, RSMo 1994, and section 144.190, RSMo Supp. 1999, relating to tax refunds, and to enact in lieu thereof three new sections relating to the same subject, with an expiration date.
Section A. Section 136.035, RSMo 1994, and section 144.190, RSMo Supp. 1999, are repealed and three new sections enacted in lieu thereof, to be known as sections 136.035, 144.190 and 144.750, to read as follows:
136.035. 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] the director within two years from the date of payment. Every claim must be in writing under oath and must state the specific grounds upon which the claim is founded.
4. Notwithstanding the provisions of subsection 3 of this section, if any tax imposed or collected is found unconstitutional, the director shall allow a claim for a refund if the claim is filed by the taxpayer within six months of the date the director provides the taxpayer notification of the taxpayer's overpayment.
144.190. 1. If a tax has been incorrectly computed by reason of a clerical error or mistake on the part of the director of revenue, such fact shall be set forth in the records of the director of revenue, and the amount of the overpayment shall be credited on any taxes then due from the person legally obligated to remit the tax pursuant to sections 144.010 to 144.525, and the balance shall be refunded to the person legally obligated to remit the tax, such person's administrators or executors, as provided for in section 144.200.
2. If any tax, penalty or interest has been paid more than once, or has been erroneously or illegally collected, or has been erroneously or illegally computed, such sum shall be credited on any taxes then due from the person legally obligated to remit the tax pursuant to sections 144.010 to 144.510, and the balance, with interest as determined by section 32.065, RSMo, shall be refunded to the person legally obligated to remit the tax, but no such credit or refund shall be allowed unless duplicate copies of a claim for refund are filed within three years from date of overpayment.
3. Notwithstanding the provisions of subsection 3 of this section, if any tax imposed or collected is found unconstitutional, the director shall allow a claim for a refund if the claim is filed by the taxpayer within six months of the date the director provides the taxpayer notification of the taxpayer's overpayment.
4. Every claim for refund must be in writing under oath, and must state the specific grounds upon which the claim is founded. Any refund or any portion thereof which is erroneously made, and any credit or any portion thereof which is erroneously allowed, may be recovered in any action brought by the director of revenue against the person legally obligated to remit the tax. In the event that a tax has been illegally imposed against a person legally obligated to remit the tax, the director of revenue shall authorize the cancellation of the tax upon the director's record.
[4.] 5. Notwithstanding the provisions of this section, the director of revenue shall authorize direct-pay agreements to purchasers which have annual purchases in excess of seven hundred fifty thousand dollars pursuant to rules and regulations adopted by the director of revenue. For the purposes of such direct-pay agreements, the taxes authorized pursuant to chapters 66, RSMo, 67, RSMo, 92, RSMo, and 94, RSMo, shall be remitted based upon the location of the place of business of the purchaser.
144.750. Notwithstanding any provision of law to the contrary, the director shall allow any claim for a refund
which is filed by a taxpayer on or before December 31, 2000, for taxes paid pursuant to section
144.748.
Missouri House of
Representatives