No Interest on Refund/Credit (Rescinded October 30, 2000)

AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 190-8 was last filed Dec. 31, 1975, effective Jan. 10, 1976. Refiled March 30, 1976. Rescinded: Filed April 19, 2000, effective Oct. 30, 2000. International Business Machines v. State Tax Commission, 362 SW2d 635 (1962). As to sales tax improperly collected, there is a provision for refund, but there is no provision that refunds bear interest.