Community Federal Savings & Loan Ass'n v. Director of Revenue

ROBERTSON, Judge.

In this case we decide whether intangible taxes paid under a statute later declared unconstitutional are refundable under Section 143.781, RSMo 1986, the state income tax statute. The Director of Revenue (Director) denied the claim of appellant. Community Federal Savings and Loan (Community), for a refund. The Administrative Hearing Commission (Commission) upheld the decision of the Director. This case involves the construction of the revenue laws of the state. We have jurisdiction. Mo. Const, art. V, §§ 3 and 18. Section 621.189, RSMo 1986. Affirmed.

I

Jefferson Savings & Loan…