621.050. Administrative hearing commission to hear appeals from director of revenue--procedures--interest--burden of proof. - Missouri Statutes

Administrative hearing commission to hear appeals from director ofrevenue--procedures--interest--burden of proof.

621.050. 1. Except as otherwise provided by law, anyperson or entity shall have the right to appeal to theadministrative hearing commission from any finding, order,decision, assessment or additional assessment made by thedirector of revenue. Any person or entity who is a party to sucha dispute shall be entitled to a hearing before theadministrative hearing commission by the filing of a petitionwith the administrative hearing commission within thirty daysafter the decision of the director is placed in the United Statesmail or within thirty days after the decision is delivered,whichever is earlier. The decision of the director of revenueshall contain a notice of the right of appeal in substantiallythe following language:

If you were adversely affected by this decision, you mayappeal to the administrative hearing commission. To appeal, youmust file a petition with the administrative hearing commissionwithin thirty days after the date this decision was mailed or thedate it was delivered, whichever date was earlier. If any suchpetition is sent by registered mail or certified mail, it will bedeemed filed on the date it is mailed; if it is sent by anymethod other than registered mail or certified mail, it will bedeemed filed on the date it is received by the commission.

2. The procedures applicable to the processing of suchhearings and determinations shall be those established by chapter536, RSMo; provided that, any provision of law to the contrarynotwithstanding, in any action before the commission arisingunder chapter 144, RSMo, a seller may prove that a sale is exemptfrom taxation under such chapter in accordance with proofadmissible under the applicable rules of evidence. Theadministrative hearing commission shall maintain a transcript ofall testimony and proceedings in hearings governed by thissection, and copies thereof shall be made available to anyinterested person upon the payment of a fee which shall in nocase exceed the reasonable cost of preparation and supply.Decisions of the administrative hearing commission under thissection shall be binding subject to appeal by either party. Inthe event the taxpayer prevails in any dispute under thissection, interest shall be allowed at the rate of six percent perannum upon the amount found to have been wrongfully collected orerroneously paid except for taxes paid under protest and held bythe director in a special deposit which shall be paid asspecified by section 144.700, RSMo. In any proceeding before theadministrative hearing commission under this section the burdenof proof shall be on the taxpayer except for the followingissues, as to which the burden of proof shall be on the directorof revenue:

(1) Whether the taxpayer has been guilty of fraud withattempt to evade tax;

(2) Whether the petitioner is liable as the transferee ofproperty of a taxpayer (but not to show that the taxpayer wasliable for the tax); and

(3) Whether the taxpayer is liable for any increase in adeficiency where such increase is asserted initially after thenotice of deficiency was mailed and a protest filed, unless suchincrease in deficiency is the result of a change or correction offederal taxable income required to be reported by the taxpayer,and of which change or correction the director of revenue had nonotice or knowledge at the time he mailed the notice ofdeficiency.

(L. 1978 S.B. 661, A.L. 1981 H.B. 129, A.L. 1986 S.B. 426, A.L. 1989 H.B. 143, A.L. 1991 H.B. 366 merged with S.B. 283)

*Transferred 1984; formerly 161.273

(1980) Clear legislative intent of statute, effective August 13, 1978, providing that final decisions of director of revenue were reviewable by administrative hearing commission, altering previous law that final decisions were reviewable by circuit court, was to allow controversies which were in existence on August 13, 1978, in either hearing or review state, to continue through to final adjudication, including all principal appeals, under law as it existed prior to August 13, 1978. Labrayere v. Goldberg (Mo.), 605 S.W.2d 79.

(1980) Remand to department of revenue was proper for another evidentiary hearing and preparation of complete record before decision could be judicially reviewed; overruling State ex rel. Perno v. Quinn (A.),558 S.W.2d 329, State ex rel. Sansone v. Quinn (A.), 426 S.W.2d 917, and In re Village of Pleasant Valley (A.), 272 S.W.2d 8. Labrayere v. Goldberg (Mo.), 605 S.W.2d 79.

(1985) A petition for review was held to be timely filed when hand delivery was attempted on the thirtieth day following the mailing of tax assessment by director despite the fact that the thirtieth day fell on a Saturday and the offices of the commission were closed. Evergreen Lawn Service v. Director of Revenue (Mo.banc), 685 S.W.2d 829.