11 CSR 45-11.110 - Refund-Claim for Refund
(1) If a tax or fee, penalty or interest has
been paid by a licensee that is in excess of the amount owed, the licensee may
file a claim for refund or credit. No such claim for refund or credit shall be
allowed unless a copy of the claim is filed within three (3) years from the
date of overpayment. The three (3) year period of limitation for the credit or
refund begins with the date the licensee pays taxes to the commission on
account of the adjusted gross receipts in question or with the date the
licensee pays fees to the commission on account of the tickets of admission in
question.
(2) Every claim for
refund or credit must include the following:
(A) Claim For Refund Or Credit Form provided
by the commission, which must be in writing, signed by an authorized agent of
the licensee, and state the specific grounds upon which the claim is founded;
and
(B) Amended returns for all
periods involved in the overpayment of the tax or fee, penalty or interest that
has been paid by the licensee.
(3) Any refund or credit, or any portion of
refund or credit, which is erroneously allowed by the commission or which is
erroneously taken by the licensee, may be recovered in any action brought by
the commission against the licensee. In the event that a tax or fee has been
illegally imposed against a licensee, the commission shall authorize the
cancellation of the tax or fee upon its record.
(4) A claim for credit or refund shall be
approved only after the commission has determined the claim to be valid and
recorded its approval on the Claim For Refund Or Credit Form filed by the
licensee. The commission may authorize the director, or the director's
designated representative, to make the initial determination as to the validity
of any claim for credit or refund filed with the commission and to approve or
deny the claim; provided, however, that this section shall not limit any other
authorization of the director. The authorization granted herein shall not
include the authority to review findings of a hearing officer under the
provisions of 11 CSR 45-13.
(5) In
cases where a claim for credit or refund is denied by the commission, the
licensee may submit a request for a hearing, in accordance with 11 CSR 45-13,
to review the commission's decision to deny the claim.
(6) In cases where a claim for credit is
approved, the commission will issue a credit memorandum for the amount of the
overpayment. The credit may be applied by the licensee in satisfaction of
subsequent tax or fee liability. A copy of the approved credit memorandum must
be attached to the return to which it is being applied.
(A) A refund is made rather than a credit
when the approved credit cannot be taken as a credit on the next return filed
with the commission. The refund shall be made with interest as determined by
section 32.065, RSMo.
(B) Any approved credit of the gaming tax or
admission fee shall be made without interest.
(C) Taxes or fees which are claimed to have
been unconstitutionally imposed or collected are subject to the same
requirements as other claims for refund or credit.
(7) All claims for credit or refund filed
with the commission and any documents filed in support of such claims or
introduced in a hearing to contest the denial of a claim shall be deemed by the
commission to be open records.
(8)
The Claim For Refund Or Credit Form shall be made available on the commission's
website at www.mgc.dps.mo.gov
and may be requested by writing to Missouri Gaming Commission, PO Box 1847,
Jefferson City, MO 65102.
Notes
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