Opinion ID: 1751553
Heading Depth: 2
Heading Rank: 1

Heading: The AHC properly applied section 136.035

Text: Insurers argue that the director of revenue and the AHC incorrectly determined the timeliness of their refund claims under section 136.035, the general tax refund provision. They contend that section 148.076, [4] not section 136.035, establishes the statute of limitations for their refund requests. They maintain that section 148.076 is the applicable statute because it is in the same chapter as the statute that imposes the insurance premium tax, section 148.340. Insurers' arguments are unpersuasive because section 148.076.1, by its plain language, is limited to refunds of overpayments of taxes imposed on banking institutions in sections 148.010 to 148.110. [5] The terms of this statute make clear that it is limited to a series of banking-related provisions contained in these sections, not to the insurance premium tax scheme outlined in section 148.340. The AHC did not err in applying the general refund statute, section 136.035, instead of section 148.076, to Insurers' claims.