PURPOSE: This rule indicates when interest will or will not be credited or paid to the taxpayer and interprets and applies section 144.695, RSMo.

1. (1) Only in the case where the taxpayer is granted a judgment after judicial review is any interest to be credited or paid to the taxpayer for the overpayment of the Missouri use tax.

AUTHORITY: section 144.705, RSMo 1994.* U.T. regulation 685-2 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. *Original authority: 144.705, RSMo 1959. 12 CSR 10-4 International Business Machines v. State Tax Commission, 362 SW2d 635 (Mo. 1962). As to sales tax improperly collected, there is a provision for refund, but there is no provision that refunds bear interest.