Missouri § 136.035 - Director to refund taxes, when — claim to be filed within two years of date of payment.
Full text of Missouri Revised Statutes of Missouri § 136.035 — Director to refund taxes, when — claim to be filed within two years of date of payment., with citation guidance and answers to common questions.
§ 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.
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(L. 1951 p. 866 § 1, A.L. 2001 H.B. 816)
---- end of effective 28 Aug 2001 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 136.035
What does Revised Statutes of Missouri § 136.035 cover?
Section 136.035 ("Director to refund taxes, when — claim to be filed within two years of date of payment.") is part of the Revised Statutes of Missouri, the codified statutory law of Missouri. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Missouri § 136.035?
A common citation format is "Revised Statutes of Missouri § 136.035" (Missouri). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Missouri law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Missouri official source linked on this page or consult a licensed Missouri attorney.
How does Missouri § 136.035 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Missouri can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Missouri.