Legal Opinion

Rees Oil Co. & Rees Petroleum Products, Inc. v. Director of Revenue

Missouri Court of Appeals

Decided May 25, 1999No. Nos. WD 55942 to WD 55944PublishedCited by 7 opinions

1Per curiam

Rees Oil Company and Rees Petroleum Products, Inc. (collectively “Rees”) sought a refund of petroleum transport fees paid into the Underground Storage Tank Insurance Fund (“USTIF”) from the Director of Revenue (“DOR”) under § 319.100 et seq., RSMo 1994.1 The DOR failed to take action on the claim for a refund. Rees filed a complaint with the Administrative Hearing Commission (“AHC”) seeking review of the DOR’s failure to grant or deny the refund claim. The AHC granted Rees’ claim for a refund, but found no authority for awarding interest on that refund. Rees appeals the denial of interest.…

2Cases cited24 opinions

  1. Callahan v. Cardinal Glennon HospitalSupreme Court of Missouri · 1993
  2. Evansville-Vanderburgh Airport Authority District v. Delta Airlines, Inc.Supreme Court of the United States · 1972
  3. People Ex Rel. Eitel v. LindheimerIllinois Supreme Court · 1939
  4. Lincoln Credit Co. v. PeachSupreme Court of Missouri · 1982
  5. Wilkes v. Missouri Highway & Transportation CommissionSupreme Court of Missouri · 1988

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3Cited by7 opinions

  1. City of Harrisonville, Appellant-Respondent v. McCall Service Stations d/b/a Big Tank Oil, the Missouri Petroleum Storage Tank Insurance FundSupreme Court of Missouri · 2016
  2. State ex rel. Hawley v. Pilot Travel Ctrs., LLCSupreme Court of Missouri · 2018
  3. State Ex Rel. Robinson v. FranklinMissouri Court of Appeals · 2001
  4. Wright v. Director of RevenueMissouri Court of Appeals · 2013
  5. Brenda Estes, As Guardian and Next Friend for Jane Doe v. The Board of Trustees of The Missouri Public Entity Risk Management Fund In Their Official CapacitiesMissouri Court of Appeals · 2021

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