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Title X TAXATION AND REVENUE

Chapter 144

Effective - 28 Aug 1994 bottom

  144.240.  Assessment final when, appeal — procedures. — 1.  An additional assessment shall be a final decision of the director of revenue.  Notwithstanding the provisions of section 621.050 to the contrary, an additional assessment may be appealed to the administrative hearing commission within sixty days after the date the assessment is delivered in person or is sent by certified mail, whichever is earlier.

  2.  Within sixty days after the date on which an additional assessment is delivered in person or is sent by certified mail, whichever is earlier, the taxpayer may request an informal review of the assessment by the director of revenue.  The informal review shall not affect the time within which the taxpayer may appeal the assessment to the administrative hearing commission and any such appeal must be filed within sixty days after the date the assessment is delivered in person or is sent by certified mail, whichever is earlier.  If such an informal review is requested by a taxpayer, the director of revenue shall informally review the assessment.  The informal review shall not require findings of fact or conclusions of law.  If the taxpayer proves to the director's satisfaction that the assessment is incorrect, the assessment shall be cancelled and a revised assessment may be made against the taxpayer for the same period, notwithstanding the provisions of section 144.220 to the contrary.

  3.  The taxpayer may request and the director may enter into a payment agreement with any taxpayer against which an assessment has been made, if the director determines that such agreement is in the best interest of the state.

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(RSMo 1939 § 11428, A.L. 1941 p. 698, A.L. 1943 p. 1012, A.L. 1945 p. 1865, A.L. 1978 S.B. 661, A.L. 1994 S.B. 477, et al.)

(1979) Director of Revenue is an indispensable party in proceeding on petition for writ of prohibition against conducting formal hearing on reassessment of corporations' tax liability; director had to be joined in proceeding with writ directed to him, rather than to hearing officer. Payless Pharmacy, Inc., et al. v. Hoffert (A.), 589 S.W.2d 623.

(1980) Sales tax law established mandatory procedure for the assessment of sales tax and state has no right to commence an action for taxes due and payable until this procedure is exhausted, including administrative and judicial review. Excel Drug Co., Inc. v. Mo. Dept. of Revenue (Mo.), 609 S.W.2d 404.


---- end of effective   28 Aug 1994 ----

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