State Codes and Statutes
Statutes > Missouri > T04 > C032 > 32_069Interest allowed and paid on refund or overpayment of interest paid inexcess of annual interest rate.
32.069. Notwithstanding any other provision of law to the contrary,interest shall be allowed and paid on any refund or overpayment at the ratedetermined by section 32.068 only if the overpayment is not refunded withinone hundred twenty days from the latest of the following dates:
(1) The last day prescribed for filing a tax return or refund claim,without regard to any extension of time granted;
(2) The date the return, payment, or claim is filed; or
(3) The date the taxpayer files for a credit or refund and providesaccurate and complete documentation to support such claim.
(L. 2002 S.B. 1248, A.L. 2007 S.B. 613 Revision)
