Noranda Aluminum, Inc. v. Missouri Department of Revenue

ALDEN A. STOCKARD, Commissioner.

The Department of Revenue of the State of Missouri assessed Noranda Aluminum, Inc. (hereafter referred to as “Noran-da") $115,456.85 tax and interest, which was paid under protest, for failure to file what the Department considered to be correct sales/use tax returns and pay the tax for the period beginning January 1, 1974 through October 1,1975. After an administrative hearing the Director of Revenue issued a final decision in which he granted Noranda’s protest to some of the disputed items but denied it as to the remainder. Noranda appealed to the Circuit…