Missouri § 21.930 - Fund created, certain general revenue collections to be deposited, use of moneys — certain refunds to be paid in full, when.
Full text of Missouri Revised Statutes of Missouri § 21.930 — Fund created, certain general revenue collections to be deposited, use of moneys — certain refunds to be paid in full, when., with citation guidance and answers to common questions.
§ 21.930. Fund created, certain general revenue collections to be deposited, use of moneys — certain refunds to be paid in full, when.
1. There is hereby created in the state treasury the "Surplus Revenue Fund", which shall consist of money collected under subsection 2 of this section. The state treasurer shall be custodian of the fund. In accordance with sections 30.170 and 30.180, the state treasurer may approve disbursements. Notwithstanding the provisions of section 33.080 to the contrary, any moneys remaining in the fund at the end of the biennium shall not revert to the credit of the general revenue fund. The state treasurer shall invest moneys in the fund in the same manner as other funds are invested. Any interest and moneys earned on such investments shall be credited to the fund.
2. If, during the two-year fiscal period beginning July 1, 2013, and ending June 30, 2015, Missouri general revenue collections net of refunds exceed sixteen billion eight hundred thirty-four million dollars, the state treasurer shall deposit from moneys that otherwise would have been deposited into the general revenue fund an amount not to exceed two hundred fifteen million dollars. Moneys in the surplus revenue fund shall be subject to appropriation by the general assembly.
3. Notwithstanding any other provision of law to the contrary, refunds owed to Missouri taxpayers for the two-year fiscal period beginning July 1, 2013, and ending June 30, 2015, shall be paid in full on or before June 30, 2015.
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(L. 2014 H.B. 2077)
---- end of effective 28 Aug 2014 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 21.930
What does Revised Statutes of Missouri § 21.930 cover?
Section 21.930 ("Fund created, certain general revenue collections to be deposited, use of moneys — certain refunds to be paid in full, when.") 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 § 21.930?
A common citation format is "Revised Statutes of Missouri § 21.930" (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 § 21.930 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.