Utilicorp United, Inc. v. Director of Revenue

HIGGINS, Judge.

UtiliCorp United, Inc., sought a declaratory judgment that sections 144.190 and 32.-065, RSMo 1986, require the Director of Revenue to pay interest on a refund of illegally collected taxes. The circuit court determined that sections 144.190 and 32.-065 do not apply retrospectively and denied UtiliCorp interest on its refund. Affirmed in part and reversed in part.

UtiliCorp filed an application with the Director of Revenue seeking a refund of $37,-204.30 for use taxes paid for the period July 1982 through December 1983. The Director denied the application; the Administrative…