Citizens Electric Corp. v. Campbell

MANFORD, Presiding Judge.

This appeal follows an order dismissing appellant’s claimed refund for payment of franchise taxes. The appeal is dismissed.

Appellant filed documents, along with a letter requesting a hearing, before the Missouri Director of Revenue upon its application for the refund of franchise tax payments for the years 1977-1983. In addition to its application, the documents included copies of franchise tax payment protests. The Director received these documents on June 5, 1983. On June 25, 1984, the Director mailed five documents to appellant, *845each of which were entitled, “Trial…