PURPOSE: This rule clarifies when a request for refund of motor vehicle fees and taxes will be approved or denied.

1. (1) The Department of Revenue will approve a request for refund unless the request is made pursuant to circumstances including, but not limited to, the following:

   1. (A) In any case of a casualty loss when the loss of a motor vehicle or trailer was partial rather than total;
   2. (B) In any case of a total casualty loss where the date of sale of a replacement vehicle, as evidenced by the date the notary acknowledged the transferor’s signature, on a Manufacturer’s Statement of Origin or a Missouri certificate of title was more than ninety

2. (90) days prior to or after the date the casualty loss proceeds were certified to the loss payee;

   1. (C) In any case where the date of sale of an original vehicle, as evidenced on the Missouri certificate of title by a notary seal, dates more than ninety (90) days before or after the date of purchase of a new replacement vehicle. The date of sale of a new vehicle shall be evidenced on the Manufacturer’s Statement of Origin by the date the notary acknowledged the signature of the transferor;
   2. (D) In any case where the date of sale of an original vehicle, as evidenced on the Missouri certificate of title by a notary seal, dates more than ninety (90) days before or after the date of purchase of a used replacement vehicle. The date of purchase of the used replacement vehicle shall be evidenced on the Missouri certificate of title by the date the notary acknowledged the signature of the transferor;
   3. (E) In any case where the original vehicle sold or destroyed is owned by a title holder of record other than the title holder of the replacement vehicle. The title holder(s) of the original vehicle must be, in fact, the same as the title holder(s) of the replacement vehicle in order to qualify for the tax exemption under section 144.025 or 144.027, RSMo;
   4. (F) In any case where an individual or an organization was not the holder of a valid tax exemption number on the date the vehicle was purchased;
   5. (G) In any case where the claim is for refund of registration fees; and
   6. (H) In any case where the claim for refund was filed more than two (2) years from the date the tax was paid.
3. (2) The Department of Revenue will refund taxes erroneously paid in connection with the titling of a motor vehicle or trailer that is later determined to have been stolen or when a purchase of a motor vehicle is rescinded within sixty (60) days of the purchase date.
4. (3) Proceeds, as used in section 144.027, RSMo, are defined as the amount in the form of cash or a check actually received from the insurance company. The deductible amount under the policy shall not be added to the amount of the check to total the proceeds.

AUTHORITY: section 144.270, RSMo 1986.* Original rule filed March 3, 1986, effective June 28, 1986. Amended: Filed Nov. 18, 1986, effective March 12, 1987.

*Original authority: 144.270, RSMo 1939, amended 1941, 1943, 1945, 1947, 1955, 1961.