Effective 28 Aug 1986
144.696. Refund of overpayments — claim for refund — time for making claims. — Section 144.190, pertaining to the refund of overpayments, claims for refund, and the time within which refunds shall be claimed, is applicable to the tax levied under the compensating use tax law.
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(L. 1986 S.B. 669, et al. § 4)
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