The Missouri Department of Revenue (DOR) adopted amendments to a rule governing sales and use tax refunds and credits. The regulation clarifies provisions regarding multiple refund claims, specifically when a refund for an overpayment of sales or use tax is permitted. The regulation takes effect April 30. [Mo. Dep’t of Revenue, Reg. Section 12 CSR 10-102.016, 03/16/26 Mo. Reg.]
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