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UNION ELEC. CO. v. DIRECTOR OF REVENUE

No. 72490.

799 S.W.2d 78 (1990)

UNION ELECTRIC COMPANY and the Monsanto Company, Appellants, v. DIRECTOR OF REVENUE, STATE OF MISSOURI, Respondent.

Supreme Court of Missouri, En Banc.

November 20, 1990.

Attorney(s) appearing for the Case

Juan D. Keller, Brenda L. Talent, St. Louis, for appellants.

William L. Webster, Atty. Gen., Martin D. Kerckhoff, Carole L. Iles, Asst. Attys. Gen., Jefferson City, for respondent.

BILLINGS, Judge.

Union Electric Company and The Monsanto Company seek an award of interest on sales tax amounts erroneously collected on electricity sold by Union Electric to Monsanto. At issue is whether § 144.190.2, RSMo 1986, authorized payment of interest on amounts credited, rather than refunded, to the taxpayer. The Court holds that interest on sales tax credits is not authorized by the statute and because a credit was issued to Union Electric for...

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