Opinion ID: 1760304
Heading Depth: 1
Heading Rank: 4

Heading: availability of refunds under section 144.190

Text: Finally, the Local Taxing Authorities contend that refunds under section 144.190 are not available to taxpayers who failed to assert their claim prior to the repeal of section 144.748 on May 21, 1996. We agree. [I]n the absence of statutory authority, taxes voluntarily, although erroneously paid, albeit under an unconstitutional statute, cannot be refunded. Community Federal Savings & Loan Association v. Director of Revenue, 752 S.W.2d 794, 797 (Mo. banc 1988). Thus, even though section 144.748 has been found unconstitutional, refunds for taxes paid under this statute are only available to the extent that there is statutory authority providing for such refunds. Prior to its repeal, section 144.748 indirectly incorporated the refund provision of section 144.190, which provides for a three-year statute of limitations and statutory interest. However, when section 144.748 was repealed, the incorporation of section 144.190 was necessarily repealed as well. Thus, no refunds are available under section 144.190 after the date of the repeal, although refund claims under section 144.190 made prior to the repeal of section 144.748 are enforceable. Nonetheless, taxpayers who failed to seek a refund prior to the repeal of section 144.748 may still seek a refund under section 136.035. This general refund provision is subject to a two-year statute of limitations and does not provide for statutory interest.