Section 32 Refunds and Interest

• Library: Tax Law 2009

Section 139.031.6, RSMo, as amended by Senate Bill 711, 94^th General Assembly, 2^nd Regular Session (Mo. 2008), also provides that taxes mistakenly or erroneously paid, in whole or in part, may be refunded to the taxpayer under written application. This application must be filed within three years after payment of the tax. Id. The governing body shall make available to the collector the funds necessary to make the refund. Id. But a clerical mistake by the taxpayer concerning valuation does not result in “mistakenly or...