UTILICORP UNITED, INC. v. DIRECTOR OF REVENUE

No. 71934.

785 S.W.2d 277 (1990)

UTILICORP UNITED, INC., d/b/a Missouri Public Service, a corporation, Appellant, v. DIRECTOR OF REVENUE, Respondent.

Supreme Court of Missouri, En Banc.

March 13, 1990.


Attorney(s) appearing for the Case

Barry V. Cundiff, Jefferson City, for appellant.

William L. Webster, Atty. Gen., Richard L. Wieler, Asst. Atty. Gen., Jefferson City, for respondent.


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...

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