Springfield Park Central Hospital v. Director of Revenue

BILLINGS, Judge.

Appeal by Springfield Park Central Hospital, taxpayer, from an order of the Administrative Hearing Commission dismissing its petition against the Director of Revenue. The Commission determined the petition was not timely filed and it was without jurisdiction. 1 We affirm.

The facts are brief and not in dispute. The Director of Revenue issued a final decision, adverse to Springfield Park Central Hospital, which involved the imposition of additional sales taxes. The decision was mailed to the taxpayer on June 15, 1979, by certified mail. Thirty-two days thereafter, on July…