640.078.  Federal Clean Water Act and federal Safe Drinking Water Act, tax refunds in violation of — department of natural resources to identify other appropriated funds to department for transfer to the state general revenue fund. — 1.  If a refund mandated under Article X, Section 18, of the Missouri Constitution from the following funds:

  (1)  The water and wastewater loan fund established pursuant to section 644.122;

  (2)  The water pollution permit fee subaccount of the natural resources protection fund established in section 640.220;

  (3)  The water and wastewater loan revolving funds; or

  (4)  Any fund established by the office of administration for the sole purpose of receiving and distributing state match bond proceeds for the department of natural resources' state revolving fund programs established pursuant to the federal Clean Water Act, the federal Safe Drinking Water Act, or any federal regulation authorized under either federal act,

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would violate the federal Clean Water Act, the federal Safe Drinking Water Act, or any federal regulation authorized under either federal act, the department of natural resources shall identify an equal amount from other funds appropriated to the department.

  2.  The commissioner of administration shall transfer the funds identified by the department, that would otherwise be transferred from the funds identified in subsection 1 of this section, to the state general revenue fund for any refund that occurs after August 28, 2004.