(DOWNLOAD) "David K. Mccollum v. Director Revenue" by Supreme Court of Missouri ~ eBook PDF Kindle ePub Free
eBook details
- Title: David K. Mccollum v. Director Revenue
- Author : Supreme Court of Missouri
- Release Date : January 19, 1995
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 59 KB
Description
PER CURIAM On March 19, 1991, Appellant David McCollum purchased a 1988 Honda from a car dealer in St. Charles County. McCollum was charged a total of $51.95 for two separate county sales taxes. He now seeks a refund of that amount on the ground that the taxes were unlawfully imposed. The Director of Revenue denied the claim on April 13, 1994. The Administrative Hearing Commission (AHC), after a hearing, upheld the Director's determination, and McCollum now appeals to this Court. Our jurisdiction is based on the need to construe two revenue laws, § 67.505, RSMo Supp. 1979, and § 67.700, RSMo Supp. 1985. Mo. Const. art. V, § 3. We affirm the AHC decision.