{"data":{"id":"us-mo/mo.-rev.-stat.-143.821","jurisdiction":"us-mo","citation":"Mo. Rev. Stat. § 143.821","heading":"Refund claim.","body":"Every claim for refund shall be filed with the director of revenue in writing and shall state the specific grounds upon which it is founded. A taxpayer which has made a deposit under subsection 2 of section 143.631 and has received a determination of the director of revenue pursuant to section 143.641 shall be deemed for purposes of this chapter to have filed a claim for refund of an amount not greater than the deposit, on such grounds as were set forth in the taxpayer's protest filed under subsection 1 of section 143.631.","path":["Title X - TAXATION AND REVENUE","Chapter 143 - Income Tax"],"source_url":"https://revisor.mo.gov/main/OneSection.aspx?section=143.821","current_through":"2026 legislative session (floor)","vintage":"","retrieved_at":"2026-09-03T22:23:25Z","sha256":"85147357602f4a387c35eb90d13f1a9969ea96a5f87fa40f04ca8e0acd07d95b","source_id":"us-mo","stale":false,"prev":"us-mo/mo.-rev.-stat.-143.811","next":"us-mo/mo.-rev.-stat.-143.831"},"notice":"GroundRules: Original legal text. Not legal advice."}