PURPOSE: This rule is intended as a guideline in the determination of the requirements of satisfactory proof of overpayment by an order of the probate court, and presentation of the court order to the director of revenue within two years from the date order was certified by the probate court.

NOTE: This regulation is applicable to decedents dying on or before December 31, 1980.

1. (1) Application for refund of tax erroneously paid shall be requested by letter and accompanied by an order of the probate court (sections 145.240 and 145.250, RSMo (1969)). All applications and order granting the refund of any tax shall be made within two (2) years from the date of the accrual of the right to the refund.

AUTHORITY: sections 136.030 and 136.120, RSMo 1986.* Inheritance tax rule 61-250 was last filed on Dec. 31, 1975, effective Jan. 10, 1976.

*Original authority: 136.030, RSMo 1945, amended 1947, 1949, 1965 and 136.120, RSMo 1945.