Missouri Revised Statutes
Mo. Rev. Stat. § 136.035 (2026)
Director to refund taxes, when
✓ current as of May 2026
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136.035. Director to refund taxes, when — claim to be filed within two years of date of payment. — 1. The director of revenue from funds appropriated shall refund any overpayment or erroneous payment of any tax which the state is authorized to collect. The general assembly shall appropriate and set aside funds sufficient for the use of the director of revenue to make refunds authorized by this section or by final judgment of court.
2. The director of revenue shall refund any overpayment or erroneous payment of any tax on intangible personal property and the amount refunded shall be charged against the next apportionment to the political subdivision which was the residence or situs of the taxpayer at the time the tax was paid.
3. No refund shall be made by the director of revenue unless a claim for refund has been filed with him within two years from the date of payment. Every claim must be in writing and signed by the applicant, and must state the specific grounds upon which the claim is founded.
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(L. 1951 p. 866 § 1, A.L. 2001 H.B. 816)
Notes of Decisions
Cited in 21
cases, 1958–2008 · leading case: Cmty. Fed. Sav. & Loan Ass'n v. Dir. of Revenue, 752 S.W.2d 794 (Mo. 1988).
Cmty. Fed. Sav. & Loan Ass'n v. Dir. of Revenue, 752 S.W.2d 794 (Mo. 1988). “The principal question is whether appellants are precluded by sovereign immunity from recovery under the general refund statute, section 136.035, RSMo 1986. [1] A question peculiar to appellant Community Federal is whether its claim was properly dismissed for failure to file…”
Ins. Co. of PA v. Dir. of Revenue, 269 S.W.3d 32 (Mo. 2008). “1 The AHC’s decisions are affirmed, as Insurers’ premium tax refund requests were *34 not timely filed under section 136.035, RSMo Supp.2007. 2 I.Background Insurers are out-of-state companies that do business in Missouri.”
Cmty. Bancshares, Inc. v. Sec'y of State, 43 S.W.3d 821 (Mo. 2001). “250 specifically adopted section 136.035’s two-year statute of limitations for filing refund claims.”
State Ex Rel. Ellsworth Freight Lines, Inc. v. State Tax Comm'n, 651 S.W.2d 130 (Mo. 1983). “Section 136.035, RSMo 1978, provides the Missouri procedure for the initiation of claims for refunds of the fees paid here.”
Ellsworth Freight Lines, Inc. v. Missouri High. Reciprocity Comm'n, 568 S.W.2d 521 (Mo. 1978). “Brady and Bruce appealed the adverse decisions from the Director of Revenue to the State Tax Commission and ultimately to this Court, where it was held that the formula used by the Missouri Highway Reciprocity Commission in determining registration fees had been improper but…”
Gas Serv. Co. v. Morris, 353 S.W.2d 645 (Mo. 1962). “y days company’s authority to transact business-in Missouri would be forfeited; that company thereafter paid the tax by a check marked “Paid Under Protest,” which was delivered to the director of revenue accompanied by a letter of protest as to the amount assessed in excess of…”
Hackman v. Dir. of Revenue, 771 S.W.2d 77 (Mo. 1989). “2d at 798 , ("a reasonable construction of the terms `overpayment' and `erroneous' as used in section 136.035 [RSMo 1986] includes the term `illegal'.”
Cmty. Fed. Sav. & Loan Ass'n v. Dir. of Revenue, 796 S.W.2d 883 (Mo. 1990). “Community sought refunds from the Director of the intangible tax it had paid during the years 1975 through 1981 under Section 136.035, RSMo 1986. The Director refused to make the refunds and advised Community that if its refund claims were successful, it would then be liable for…”
Crest Commc'ns v. Kuehle, 754 S.W.2d 563 (Mo. 1988). “It was also observed that § 136.035, a similar provision concerning taxes collected by the state, has, at least implicitly, been found applicable to the director of revenue’s “refund of allegedly invalid registration fees intentionally paid.”
Int'l Bus. MacHines Corp. v. State Tax Comm'n, 362 S.W.2d 635 (Mo. 1962). “On the other hand, IBM relies on section 136.035(3) and insists that under the law relating to the director and all taxes collected by him it had two years in which to file a claim or as here make a claim for payments made over a two-year period.”
Buck v. Leggett, 813 S.W.2d 872 (Mo. 1991). “Section 136.035, applicable to taxes “which the state is authorized to collect”, provides for the refund of any overpayment or “erroneous payment” of any tax.”
Star Serv. & Petroleum Co. v. Admin. Hearing Comm'n, 623 S.W.2d 237 (Mo. 1981). “Star’s complaint for review of the Department’s denial of its claim asserted that, in view of the fact that a claimant for refund of an erroneously paid use tax would have, under Section 136.035, RSMo 1969, two years within which to file a claim for refund, the one-year…”
— Mo. Rev. Stat. § 136.035(3) — 1 case
Int'l Bus. MacHines Corp. v. State Tax Comm'n, 362 S.W.2d 635 (Mo. 1962). “On the other hand, IBM relies on section 136.035(3) and insists that under the law relating to the director and all taxes collected by him it had two years in which to file a claim or as here make a claim for payments made over a two-year period.”
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