Dorrell Re-Insulation Systems, Inc. v. Director of Revenue

SHANGLER, Judge.

The taxpayer Re-Insulation Systems, Inc. was assessed a use tax by the Director of Revenue and appealed that order to the Administrative Hearing Commission under the procedure of § 161.273, RSMo 1978. That administrative tribunal affirmed the tax assessment on June 6, 1980. The taxpayer within thirty days of notice of that decision lodged a petition for judicial review with the circuit court of Cole County. The jurisdiction for judicial review of a final decision of the Administrative Hearing Commission on administrative review of the Director of Revenue, however, is vested in…