St. Louis Southwestern Railway Co. v. State Tax Commission

ROBERTSON, Judge.

Taxpayer, St. Louis Southwestern Railway Company (hereafter “taxpayer”), appeals from a judgment of the circuit court affirming the decision of the State Tax Commission (hereafter “the Commission”), denying taxpayer leave to amend its petition for review of a franchise tax determination. At issue are the procedural requirements for obtaining a refund of state taxes. This case, therefore, involves the construction of the revenue laws of this state. We have jurisdiction pursuant to Mo. Const, art. V, § 3. The judgment of the circuit court is affirmed.

I

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