PURPOSE: This rule sets forth the requirements of a claim for overpayment and whether a refund or credit is appropriate.

1. (1) Where a taxpayer claims an overpayment as a result of clerical error or mistake, s/he must file a written claim in a manner as prescribed by the director of revenue within two
2. (2) years of overpayment. No claim will be considered unless filed within that time.
3. (2) Before any claim for refund is approved, it must be shown, where applicable, that the seller has returned to the purchaser the amount claimed if the purchaser was charged this amount.
4. (3) In cases where a claim for credit is approved, the director of revenue will issue a credit memorandum in the amount of the overpayment. The credit may then be applied by the taxpayer to any existing tax liability or to his/her subsequent tax liability. Note: In no case should the taxpayer take credit for any overpayment unless prior approval has been obtained from the director of revenue.
5. (4) Where there is not subsequent liability, as where a person has paid a tax and it is later discovered that there was no liability and the person is no longer in business, the person should make a claim for refund as provided in sections (1)–(3). The refund, if allowed, will be paid out of funds deposited in the county trust fund.
6. (5) See 12 CSR 10-3.516–12 CSR 10-3.528.

AUTHORITY: sections 67.515 and 67.706, RSMo 1986. Original rule filed Sept. 7, 1984, effective Jan. 12, 1985.