136.400. Excess revenue, certification.
Excess revenue, certification.
136.400. The excess revenue to be refunded shall include all revenuein excess of the limit established in article X, section 18, paragraph (a)of the Missouri Constitution collected during a fiscal year. The office ofadministration shall certify the amount of excess revenue to be refundedand certify annually to the general assembly in itemized list anddefinition of all sources and dollar amounts of total state revenue. Oncea source of revenue has been certified as total state revenue by the officeof administration, such source shall remain total state revenue insubsequent years unless the source is* subsequently excluded from totalstate revenue pursuant to article X, section 18(c) of the MissouriConstitution. The amount of excess revenue to be refunded is subject toappeal according to article X, section 23 of the Missouri Constitution.
(L. 1996 S.B. 500)*Word "in" appears in original rolls.