Ford Motor Co. v. Director of Revenue

RICHARD B. TEITELMAN, Judge.

The Director of Revenue (Director) seeks review of the decision of the Administrative Hearing Commission (Commission) that Ford Motor Company (Ford) is entitled to a refund of use taxes.

This Court has jurisdiction. Mo. Const, art. V, section 3. Ford’s claim for a refund was not filed within the three-year limitations period of section 144.190.2. 1 The three-year limitations period of section 144.190.2 (as to erroneously or illegally collected or computed tax) is started when the taxpayer remits payment of tax on the transactions that generate the issue of…