State ex rel. Ozark Lead Co. v. Goldberg

WELBORN, Commissioner.

Proceeding for reassessment of sales and use taxes. The Director of Revenue assessed sales and use taxes and penalties in the amount of $38,300.97 against Ozark Lead Company. The taxes were paid under protest and the taxpayer on August 8,1976 filed a petition for reassessment pursuant to Section 144.200, RSMo 1969. The protest was heard by the Hearing Officer of the Department of Revenue on April 17, 1978. His decision, denying relief, was rendered April 6,1979. Taxpayer filed a petition for judicial review in the Circuit Court of Reynolds County. Findings of fact,…