Home/Missouri/Statutes/Title X: TAXATION AND REVENUE/Ch. 144: Sales and Use Tax/§ 144.261
Missouri Statutes

§ 144.261 — Review by administrative hearing commission.

Missouri § 144.261
JurisdictionMissouri
Title XTAXATION AND REVENUE
Ch. 144Sales and Use Tax

This text of Missouri § 144.261 (Review by administrative hearing commission.) is published on Counsel Stack Legal Research, covering Missouri primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Mo. Rev. Stat. § 144.261 (2026).

Text

Final decisions of the director under the provisions of this chapter are reviewable by the filing of a petition with the administrative hearing commission in the manner provided in section 621.050 ; except that, notwithstanding the provisions of section 621.050 to the contrary, such petition must be filed within sixty days after the mailing or delivery of such decision, whichever is earlier.

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Legislative History

(L. 1955 p. 833 § 1, A.L. 1961 p. 630, A.L. 1978 S.B. 661, A.L. 1994 S.B. 477, et al.) (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.

Nearby Sections

15
§ 144.008
Nonseverability clause.
§ 144.010
Definitions.
§ 144.011
Sale at retail not to include certain transfers — assumption of liability, effect of.
§ 144.012
Sales of tangible property to vending machine owners or operators deemed a sale at retail subject to certain sales tax, exceptions.
§ 144.013
Tax imposed in accordance with federal Mobile Telecommunications Sourcing Act.
§ 144.014
Food, retail sales of, rate of tax, revenue deposited in school district trust fund — definition of food.
§ 144.015
Promulgation of rules.
§ 144.018
Resale of tangible personal property, exempt or excluded from sales and use tax, when — intent of exclusion.
§ 144.020
Rate of tax — tickets, notice of sales tax.
§ 144.021
Imposition of tax — seller's duties — modification of taxable status of tangible personal property or services, notification of sellers, when, manner.
§ 144.025
Transactions involving trade-in or rebate, how computed — exceptions — definitions — agricultural use, allowance.
§ 144.027
Items replaced due to theft or casualty loss, credit against sales taxes allowed, when.
§ 144.029
Diapers, incontinence products, and feminine hygiene products, sales and use tax exemption.
§ 144.030
Exemptions from state and local sales and use taxes.
§ 144.032
Cities or counties may impose sales tax on utilities — determination of domestic use.
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Bluebook (online)
Missouri § 144.261, Counsel Stack Legal Research, https://law.counselstack.com/statute/mo/144/144.261.