Missouri Revised Statutes
Mo. Rev. Stat. § 144.200 (2026)
Appropriation for refunds
✓ current as of May 2026
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144.200. Appropriation for refunds. — It shall be the duty of the general assembly to appropriate and set aside funds sufficient for the use of the director of revenue to make any refund of taxes required by sections 144.010 to 144.510, by final decision of the administrative hearing commission or by final judgment of court.
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(RSMo 1939 § 11441, A.L. 1941 p. 698, A.L. 1943 p. 1012, A.L. 1945 p. 1865, A.L. 1978 S.B. 661)
Notes of Decisions
Cited in 5
cases, 1952–1997 · 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). “510, and the balance shall be refunded to the person his administrators or executors, as provided for in section 144.200. 2. If any tax, penalty or interest has been paid more than once, or has been erroneously or illegally collected, or has been erroneously or illegally…”
Kleban v. Morris, 247 S.W.2d 832 (Mo. 1952). “The section reads: “It shall be the duty of the General Assembly to appropriate and set aside funds *15 sufficient for the use of the director of revenue to make any refund of taxes required by this chapter or by final judgment of court.”
Gas Serv. Co. v. Morris, 353 S.W.2d 645 (Mo. 1962). “The use tax law was part of the Sales Tax Act and that act provided in part (section 144.200) : “It shall be the duty of the general assembly to appropriate and set aside funds sufficient for the use of the director of revenue to make any refund of taxes required by this chapter…”
State ex rel. Ozark Lead Co. v. Goldberg, 610 S.W.2d 954 (Mo. 1981). “The taxes were paid under protest and the taxpayer on August 8,1976 filed a petition for reassessment pursuant to Section 144.200, RSMo 1969. The protest was heard by the Hearing Officer of the Department of Revenue on April 17, 1978.”
State ex rel. Lohman v. Brown, 936 S.W.2d 607 (Mo. Ct. App. 1997). “Plaintiffs contend they are entitled to an order compelling the Department of Revenue to request that the General Assembly “appropriate and set aside funds for the refunds of taxes,” and to pay the refunds to the taxpayers pursuant to § 144.200 and § 144.696, RSMo 1994. Count II…”
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