OVERPAYMENTS AND REFUNDS
- 363A.150 - Certification of excess amount collected; credit and refund.
- 363A.160 - Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver; service of notice of rejection of claim.
- 363A.170 - Interest on overpayments; disallowance of interest.
- 363A.180 - Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund.
- 363A.190 - Action for refund: Period for commencement; venue; waiver.
- 363A.200 - Rights of claimant upon failure of Department to mail notice of action on claim; allocation of judgment for claimant.
- 363A.210 - Allowance of interest in judgment for amount illegally collected.
- 363A.220 - Standing to recover.
- 363A.230 - Action for recovery of erroneous refund: Jurisdiction; venue; prosecution.
- 363A.240 - Cancellation of illegal determination.