136.035. Director to refund taxes, when--claim to be filed within two years of date of payment.
Director to refund taxes, when--claim to be filed within two years ofdate of payment.
136.035. 1. The director of revenue from funds appropriated shallrefund any overpayment or erroneous payment of any tax which the state isauthorized to collect. The general assembly shall appropriate and setaside funds sufficient for the use of the director of revenue to makerefunds authorized by this section or by final judgment of court.
2. The director of revenue shall refund any overpayment or erroneouspayment of any tax on intangible personal property and the amount refundedshall be charged against the next apportionment to the politicalsubdivision which was the residence or situs of the taxpayer at the timethe tax was paid.
3. No refund shall be made by the director of revenue unless a claimfor refund has been filed with him within two years from the date ofpayment. Every claim must be in writing and signed by the applicant, andmust state the specific grounds upon which the claim is founded.
(L. 1951 p. 866 § 1, A.L. 2001 H.B. 816)