Legal Opinion
City of St. Louis v. Director of Revenue
Missouri Court of Appeals
Decided May 3, 1983No. WD 33697PublishedCited by 5 opinions
1Opinion of the Court
TURNAGE, Judge.
The City of St. Louis sought to appeal to the Administrative Hearing Commission an assessment which had been made by the Director of Revenue for sales tax on the city’s sale of water. The appeal in the form of a complaint by the city was filed with the Administrative Hearing Commission 32 days after the date on which the director had mailed the assessment to the city. The Administrative Hearing Commission dismissed the city’s complaint on the ground that it had not been filed within 30 days as required by § 161.273 RSMo 1981.
On this appeal, the city contends that its complaint…
2Cases cited7 opinions
- Randles v. SchaffnerSupreme Court of Missouri · 1972
- Holmes v. Navajo Freight Lines, Inc.Missouri Court of Appeals · 1972
- Springfield Park Central Hospital v. Director of RevenueSupreme Court of Missouri · 1983
- R. B. Industries, Inc. v. GoldbergSupreme Court of Missouri · 1980
- Tabb v. McGinleyMissouri Court of Appeals · 1958
2 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Moreland v. PauleMissouri Court of Appeals · 1983
- Jason A. Prescott v. Missouri Department of Social ServicesMissouri Court of Appeals · 2015
- Abrams v. Ohio Pacific ExpressSupreme Court of Missouri · 1991
- Abrams v. Ohio Pacific ExpressSupreme Court of Missouri · 1991
- Scott Fitzpatrick, in his official capacity as Missouri State Treasurer v. John R. Ashcroft, in his official capacity as Missouri Secretary of StateMissouri Court of Appeals · 2022