Crescent Plumbing Supply Company v. Director of RevenueAnnotate this Case
The Supreme Court affirmed the decision of the Administrative Hearing Commission finding Appellant’s claim for refund of sales tax untimely under Mo. Rev. Stat. 144.190.2, holding that the refund claim was untimely because it was filed more than three years after the tax return was due and more than three years after the date Appellant paid the tax.
On appeal, Appellant conceded that it filed its refund request more than three years after remitting the sales tax. Appellant, however, asserted that the request was timely because 12 C.S.R. 10-102.016(2)(A) provides that a refund claim should also be considered timely if filed within three years of the date the tax return was due and that Appellant filed the refund request within three years of the latter date. The Supreme Court affirmed without reaching the issue of whether 12 C.S.R. 10-102.016(2)(A) is valid and consistent with section 144.190.2, holding that, even if 12 C.S.R. 10-102.016(2)(A) is applicable, Appellant was incorrect about when its return was due, and therefore, Appellant’s refund request was untimely.