Shell Oil Co. v. Director of Revenue

*180BILLINGS, Judge.

Shell Oil Company appeals the decision of the Administrative Hearing Commission, which upheld the assessment against petitioner of St. Louis County sales and transportation sales taxes by respondent Director of Revenue. Initially appellant sought review in the Missouri Court of Appeals, Western District. Because the case requires construction of the revenue laws of this state, that Court transferred the cause without opinion to this Court which has exclusive jurisdiction under Mo. Const, art. V, § 3. Affirmed.

The central issue is whether the Director’s assessment should be set…