Fillable Printable Car Tax Refund Form - Missouri
Fillable Printable Car Tax Refund Form - Missouri
Car Tax Refund Form - Missouri
Name (Print) E-mail Address Telephone Number
(___ ___ ___)___ ___ ___-___ ___ ___ ___
Mailing Address City State Zip Code I am requesting a refund in the amount of (optional)
$
r 180-Day Credit: Purchased, or contracted to purchase, a unit and sold a different
unit within 180 days before or after the purchase.
• MissouriTitleReceipt-alegiblecopyfortheunitthatwaspurchasedshowing
taxes and fees paid;
• ProperlycompletedandsignedBillofSale(Form 1957) or Notice of Sale
(Form 5049) for the unit that was sold; and
•Proofofownershipfromyourpreviousstateofresidenceifyousoldthevehicleon
an out-of-state title (i.e., original registration receipt or certified title record from your
previousstate).
r Total Loss: Experienced a total loss and after the date of the total loss,
purchased or contracted to purchase a replacement unit within 180 days of the
total loss payment from the insurance company.
• MissouriTitleReceipt-alegiblecopyfortheunitthatwaspurchasedshowing
taxes and fees paid;
• Properlycompleted,signed,andnotarizedorcertifiedtotallossaffidavitfrom
theinsurancecompanyorifuninsuredorliabilityinsuranceonly,providetwo
appraisals and a copy of the police report; and
• Proofofownershipfromyourpreviousstateofresidenceifyousoldthevehicle
on an out-of-state title (i.e., original registration receipt or certified title record
from your state).
r Local Tax: Overchargedonmylocaltaxrate.
•MissouriTitleReceipt-alegiblecopyfortheunitthatwaspurchasedshowing
taxes and fees paid and
•LegiblecopyofaTaxWaiver,astatementfromthecountyorcitycollector,ora
personalpropertytaxreceiptverifyingthecity(ifyouliveinthecitylimits)and
county where you reside.
r Rescinded Sale: Returnedaunittoadealerwithin60daysfromthedateof
purchase.
• MissouriTitleReceipt-alegiblecopyfortheunitthatwaspurchasedshowing
taxes and fees paid;
• Non-intereststatementfromthelienholder(ifyouhavealienholder);and
• Statementfromthesellerordealerindicatingthesalewasrescinded.The
statement must include the date the unit was returned, the amount of the
purchase price returned to the buyer, and the reason why the unit was returned.
r Plate and Tab Fees: Applying for a refund of license plate or tab fees.
•MissouriRegistrationReceipt-alegiblecopyfortheregistrationshowingallfees
paid;
•Unusedlicenseplatesorunusedtabs;and
•Licenseplatesassociatedwiththeunusedtabspurchased(ifyounolongerown
thevehicle).
Form
426
MissouriDepartmentofRevenue
Request for Refund of Taxes or Fees Paid on Vehicle or Marine
Form-426(Revised06-2014)
Mail to: AdministrationDivision Phone: (573) 751-4792
Attn:MotorVehicleRefunds Fax: (573) 522-2548
Jefferson City, MO 65105-0087
Claimant
Aunitisdefinedasamotorvehicle,boat,outboardmotor,ortrailer.
Select the box that applies to the type of refund you are requesting. Please submit as additional documentation, the bulleted items in the applicable section.
Reason for Refund and Required Documents
r Myreasonforrefundisnotlistedonthisform.Iamprovidingdocumentationand
an explanation below (attach additional sheet if necessary):
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
Underpenaltiesofperjury,Ideclarethattheinformationprovidedonthisformandanyattachedsupplementistrue,complete,andcorrect.
Signature
Date (MM/DD/YYYY)
___ ___ / ___ ___ / ___ ___ ___ ___
Signature
Visit http://dor.mo.gov/motorv/
for additional information.
“Unit”asusedbelowreferstomotorvehicle,trailer,boat,oroutboardmotor.
1)IfIdecidetosellmyunittoanotherpersonratherthanuseitasatrade-inwhenIpurchaseareplacement,amIentitledtoreceiveataxcreditbaseduponthesalespriceofmy
original unit?
Youareentitledtoreceiveataxcreditbaseduponthesalespriceofyouroriginalunitifyoupurchaseareplacementwithin180daysbeforeorafterthedateofsaleofyouroriginalunit.The
tax credit cannot exceed the tax due on the purchase price of the replacement unit. The unit being purchased or contracted to purchase must be titled in the same owner’s name as the unit
being sold.
2) How may I claim my tax credit for my original unit when I sell it to another person and purchase a replacement rather than use it as a trade-in for a replacement?
If you sell your original unit within 180 days beforeyoupurchaseyourreplacement,youmaypresenttotheLicenseOfficeacopyofyourbillofsalefortheoriginalunit.Youwillbegiven
credit against the tax due on the replacement unit. If you sell your original within 180 days after you purchase your replacement unit or if you sold the original within 180 days prior to
purchasingthereplacementandyoudidnotreceivethetaxcreditwhenyoutitledyourreplacement,youmayfilearequestforrefundwiththeMissouriDepartmentofRevenue.The
request for refund must be filed within three years from the date of payment of the tax on the replacement.
3)IfItradeinmyoriginalunitwhenIpurchaseareplacementandthetrade-invalueismorethanthepurchasepriceofthereplacement,doIreceiveataxcreditbaseduponthefull
amountofthetrade-invalue?
Youwill receiveatax credit only up to thetax dueonthe purchase priceof thereplacement unit. Thereisnocredit forthe trade-invalueinexcess of thepurchase price ofthe
replacementunit.Example:Ifyoupurchasedavehiclefromadealerfor$12,000andreceivedatrade-invalueof$15,000onyouroriginalvehicle,thevalueofthetrade-inoffsetsthe
purchasepriceofthereplacementandresultsinnotaxduewhenyoutitlethereplacement.Youarenotentitledtoacreditorrefundbasedupontheexcess$3,000trade-invalue.
4)IfIsellmyoriginalunitratherthantradeitforareplacementandthesalepriceoftheoriginalunitismorethanthecostofareplacement,doIreceiveataxcreditbaseduponthefull
amountIreceivedformyoriginalunit?
As with a trade-in, you will be entitled to a tax credit only up to the tax due on the purchase price of the replacement unit. You are not entitled to a credit or refund based upon the
difference between the sale price of your original unit and your replacement.
5) If I purchase a unit and decide to sell it within 180 days, am I entitled to the tax refund?
You are not entitled to the tax refund if you purchase and sell the same unit. You must purchase a replacement unit to be entitled to a credit or refund.
6)Iftheoriginalunitbeingsoldistitledinanotherperson’sname,mayIreceiveataxcreditorrefundwhenIpurchaseanotherunit?
In order for the tax credit or refund to be allowed, at least one owner listed on the title of the original unit being sold must also be listed on the title of the replacement unit.
7) May I claim the tax credit or refund if a unit titled in the name of my personal trust is sold and the replacement unit is titled in my name?
You are not entitled to claim the tax credit or refund. A trust is considered to be a separate legal entity or person. Since at least one owner listed on the title of the original unit must
be listed on the title of the replacement, the trust must be named on the title of the replacement unit for the tax credit or refund to apply.
8)Ifmyunitisdeterminedbymyinsurancecompanytobeatotallossduetotheftorcasualtyloss,howlongdoIhavetopurchaseareplacementunitinordertoclaimthetaxcreditor
refund?
Youmustpurchaseareplacementunitwithin180daysofthedateofpaymentbytheinsurancecompany.Ifyoudonothaveinsurancecoverage,youmaystillreceivethetaxcredit
or refund if you purchase or contract to purchase a replacement unit within 180 days after the date of the loss. Note: The replacement unit must be a like unit, i.e., replacing a boat for
a boat, trailer for trailer, etc. At least one of the titled owners of the total loss unit must be an owner of the replacement unit, regardless of any other name(s) listed on the insurance
statement.
9)MayIreceivearefundoflicenseplatefees?
Licenseplatefeesmayberefundediftheplateshavenotbeenaffixedtothevehicle.Iftheplateshavebeenaffixed,norefundwillbeallowedonanyunusedportionofthelicense
platefees,exceptforlicenseplatesforcommercialmotorvehicleslicensedforagrossweightinexcessof54,000pounds.
10)MayIreceivearefundoflicenseplatetabfees?
LicenseplatetabfeesmayberefundediftheunusedtabsandtheassociatedlicenseplatesarereturnedtotheDepartment.Duplicaterenewalsonunusedtabscanberefunded
without the license plates being returned.
11) If my claim for a tax credit or refund is denied, may I appeal that decision?
YoumayappealanydecisionbytheDepartmentdenyingataxcreditorrefund.Toappealthedenial,youmustfileapetitionwiththeAdministrativeHearingCommissionlocatedat301
WestHighStreet,HarrySTrumanStateOfficeBuilding,P.O.Box1557,JeffersonCity,Missouri65102,within60daysafterthedatethedecisionwasmailedorthedateitwasdelivered,
whicheverdatewasearlier.Ifanysuchpetitionissentbyregisteredmailorcertifiedmail,itwillbedeemedfiledonthedateitismailed.Ifitissentbyanyothermethodotherthan
registeredorcertifiedmail,itwillbedeemedfiledwiththeCommissiononthedateitisreceivedbytheCommission.
Frequently Asked Questions
StatuteofLimitations
Aclaimfortaxesmustbefiledwithinthreeyearsfromdateofoverpayment.Aclaimforfeesmustbefiledwithintwoyears.Aclaimforarescindedsalemustbefiledwithinoneyear.
Form-426(Revised06-2014)
