King v. Mound City Industries, Inc.

BLACKMAR, Judge.

The Director of Revenue filed a notice of appeal under § 161.337, RSMo 1978, and Art. V, § 3, Missouri Constitution, seeking review of a decision of the Administrative Hearing Commission which reversed the assessment by the Director of Revenue of a tax of $41,858.01 under the Missouri Cigarette Tax Law (Chap. 149, RSMo) against respondent Mound City Industries, Inc., a Missouri taxpayer. We have jurisdiction because the question for review involves the construction of the revenue laws of the state. Art. V, § 3, Mo. Const.

The issue is whether respondent is responsible for…