State Tax Appeal

Missouri State Tax Appeal

Petition to the Administrative Hearing Commission (state taxes) or Complaint to the State Tax Commission (property tax)

IMPORTANT — READ FIRST: There Is No "Missouri Tax Court"

Missouri does not have a single tax court or "tax tribunal." Which forum
hears your appeal — and the deadline to reach it — depends entirely on the type
of tax:

• Taxes administered by the Missouri Department of Revenue (individual income
  tax, corporate income/franchise tax, sales and use tax, withholding, fuel,
  cigarette, financial-institutions tax, etc.) are appealed to the Administrative
  Hearing Commission (AHC) — an independent adjudicative body — under Mo. Rev.
  Stat. § 621.050. Use PART A.

• Locally assessed real and tangible personal property tax is appealed first to
  the county Board of Equalization (BOE), then to the Missouri State Tax
  Commission (STC) under Mo. Rev. Stat. § 138.430. Use PART B. (Exemption
  and taxable-situs disputes go instead to the circuit court — see the note in
  PART B.)

Deadlines are jurisdictional. Using the wrong forum, or missing the deadline,
forfeits the appeal. The AHC and the courts have repeatedly dismissed late tax
appeals for lack of authority (e.g., New Garden Restaurant, Inc. v. Dir. of
Revenue, 471 S.W.3d 715 (Mo. banc 2015)). Calculate every deadline from the date
the decision was mailed or delivered, whichever is earlier.

No automatic collection stay. Filing an appeal does not, by itself, stop
collection. To preserve a refund of a disputed tax you generally must pay
under protest — for state taxes at the Department level, and for property tax
under Mo. Rev. Stat. § 139.031 (which impounds the disputed taxes during the
appeal). Do not advise a client that an appeal alone halts collection.

PROCEDURAL ROADMAP (deadlines are strict — measure from the notice)

PART A — APPEAL TO THE ADMINISTRATIVE HEARING COMMISSION (STATE TAXES)

BEFORE THE ADMINISTRATIVE HEARING COMMISSION OF THE STATE OF MISSOURI

A-1. Nature of the Appeal

Petitioner [TAXPAYER LEGAL NAME] appeals to the Administrative Hearing
Commission, under Mo. Rev. Stat. § 621.050, from the final decision, order, or
assessment of the Director of Revenue dated [DATE OF DECISION], a copy of
which is attached as Exhibit A. The decision was ☐ mailed ☐ delivered to
Petitioner on [DATE]. This Petition is filed within:

• ☐ thirty (30) days of that date (income, corporate, withholding, and other
  taxes — § 621.050.1); or

• ☐ sixty (60) days of that date (sales or use tax under Chapter 144 —
  §§ 144.261, 144.240).

A-2. Parties

Petitioner is [TAXPAYER LEGAL NAME], a
[STATE OF FORMATION] [ENTITY TYPE / INDIVIDUAL], Missouri Tax ID / FEIN
(last 4) [____], mailing address [ADDRESS]. Petitioner's authorized
representative is [NAME, MO BAR NO. IF ATTORNEY, FIRM, ADDRESS, PHONE, EMAIL].

Respondent is the Director of Revenue, whose decision is the subject of this
appeal.

A-3. The Assessment or Decision Being Contested

A-4. Statement of Facts

[State the operative facts in numbered paragraphs: the return(s) as filed, the audit
or adjustment, the specific items the Director changed, and the dates of relevant
notices and correspondence. Attach supporting schedules as exhibits.]

1. [____]
2. [____]
3. [____]

A-5. Issues and Grounds for Relief

Petitioner contends the Director erred as follows:

1. [Issue 1] — [e.g., income was not Missouri-source / the transaction is exempt
   under Mo. Rev. Stat. § [____] / the correct apportionment factor is [____]].

2. [Issue 2] — [e.g., a claimed deduction, credit, or exemption was improperly
   disallowed].

3. [Issue 3] — [e.g., penalties and interest were improperly imposed; reasonable
   cause exists under [____]].

A-6. Burden of Proof

Petitioner acknowledges that under Mo. Rev. Stat. § 621.050.2 the burden of
proof is on the taxpayer, except that the burden is on the Director as to
(1) fraud with intent to evade tax, (2) liability as a transferee, and (3) any
increase in deficiency first asserted after the notice of deficiency was mailed and
a protest filed (unless the increase results from a federal change). Sales-tax
exemption may be proved under the applicable rules of evidence (§ 621.050.2).

A-7. Relief Requested

Petitioner respectfully requests that the Commission:

1. Find that the correct amount of tax due for the period(s) at issue is
   $[CORRECTED AMOUNT] (or such other amount as the Commission determines);

2. Cancel or reduce the assessment and abate related penalties and interest to the
   extent the underlying tax is abated;

3. Order the refund of any amount wrongfully collected or erroneously paid, with
   interest at six percent per annum where allowed by § 621.050.2 (sales tax paid
   under protest is held under § 144.700); and

4. Grant such further relief as is just.

A-8. Procedure

This proceeding is governed by the contested-case provisions of the Missouri
Administrative Procedure Act, Chapter 536 (§ 621.050.2). The Commission maintains
a transcript of the proceedings, and its decision is binding subject to judicial
review under § 621.189.

A-9. Verification and Signature

Dated: [__/__/____]

Signature: _______________________________

[NAME], ☐ Attorney for Petitioner (MO Bar No. [____]) ☐ Petitioner Pro Se
[FIRM / ADDRESS / PHONE / EMAIL]

I declare under penalty of perjury under the laws of the State of Missouri that I
have read the foregoing Petition and that the statements of fact in it are true and
correct to the best of my knowledge and belief.

Signature: _______________________________ Date: [__/__/____]

A-10. Certificate of Service

I certify that on [DATE] I filed this Petition with the Administrative Hearing
Commission, P.O. Box 1557, Jefferson City, MO 65102-1557, and served a copy on the
Director of Revenue / Missouri Attorney General by [METHOD].

Signature: _______________________________ Name / Title: [____]

PART B — PROPERTY TAX APPEAL TO THE STATE TAX COMMISSION

BEFORE THE STATE TAX COMMISSION OF MISSOURI

B-1. Complainant and Property

B-2. Prior Board of Equalization Appeal

Complainant timely appealed to the [COUNTY] County Board of Equalization, which
issued its decision on [DATE OF BOE DECISION] (attach the BOE decision letter as
Exhibit A). This Complaint is filed with the State Tax Commission by
September 30, [YEAR] or within 30 days of the BOE decision, whichever is
later, as required by Mo. Rev. Stat. § 138.430.1 and 12 CSR 30-3.010.

☐ The Board of Equalization process was not available to Complainant; proof of
late notice, date of purchase, and/or notice sent to a prior owner is attached
(12 CSR 30-3.010).

B-3. Values in Dispute

B-4. Grounds for the Appeal (§ 138.430.1)

Complainant appeals on the following ground(s):

• ☐ Overvaluation — the assessed value exceeds true value in money (fair market
  value) as of January 1 of the assessment year.

• ☐ Discrimination — the property is assessed at a higher ratio of market value
  than other comparable property in the county.

• ☐ Misclassification — the property is placed in the wrong subclass
  (residential / agricultural / commercial).

• ☐ Incorrect method or formula used to determine value.

• ☐ Other: [____].

B-5. Statement of Facts and Evidence

[State the facts supporting the claimed value: recent arm's-length sale price, a
certified appraisal, comparable sales, income and expense statements (for
income-producing property), cost of needed repairs, or evidence of the assessment
ratio applied to comparable property. Do NOT attach evidence to the Complaint
itself; the Commission will set a schedule for exchanging evidence.]

1. [____]
2. [____]
3. [____]

B-6. Relief Requested

Complainant requests that the Commission investigate the appeal and correct any
assessment or valuation shown to be unlawful, unfair, improper, arbitrary, or
capricious (§ 138.430.1), reduce the assessed value to $[____], reclassify the
property if applicable, and order any resulting refund or credit. Where an assessor
has classified the property contrary to a determination of the Commission or a court,
Complainant requests costs of appeal and reasonable attorney's fees under
§ 138.430.6.

B-7. Payment of Taxes Under Protest

☐ Complainant has paid / will pay the disputed taxes under protest so that they are
impounded during the appeal under Mo. Rev. Stat. § 139.031, preserving the right
to a refund if Complainant prevails.

B-8. Signature and Verification

Dated: [__/__/____]

Signature: _______________________________

[NAME], ☐ Attorney for Complainant (MO Bar No. [____]) ☐ Owner Pro Se (individual only)
[FIRM / ADDRESS / PHONE / EMAIL]

I declare under penalty of perjury under the laws of the State of Missouri that the
statements in this Complaint are true and correct to the best of my knowledge and
belief.

Signature: _______________________________ Date: [__/__/____]

SOURCES AND REFERENCES

• Mo. Rev. Stat. § 621.050 (AHC hears appeals from the Director of Revenue;
  30-day petition; burden of proof; 6% interest) —
  https://revisor.mo.gov/main/OneSection.aspx?section=621.050

• Mo. Rev. Stat. § 144.261 (sales/use tax decisions reviewed by the AHC; 60-day
  petition) — https://revisor.mo.gov/main/OneSection.aspx?section=144.261

• Mo. Rev. Stat. § 144.240 (additional sales/use tax assessment final; 60-day
  AHC appeal; informal review) —
  https://revisor.mo.gov/main/OneSection.aspx?section=144.240

• Mo. Rev. Stat. § 621.189 (judicial review of AHC decisions; petition to the
  court of appeals within 30 days; exclusive review) —
  https://revisor.mo.gov/main/OneSection.aspx?section=621.189

• Mo. Rev. Stat. § 621.193 (AHC decision upheld when authorized by law and
  supported by competent and substantial evidence) —
  https://revisor.mo.gov/main/OneSection.aspx?section=621.193

• Mo. Rev. Stat. § 138.430 (property-tax appeal from the local BOE to the State
  Tax Commission; circuit-court appeal for exemption/situs; costs and fees) —
  https://revisor.mo.gov/main/OneSection.aspx?section=138.430

• Mo. Rev. Stat. § 139.031 (payment of current taxes under protest; impoundment
  during appeal) — https://revisor.mo.gov/main/OneSection.aspx?section=139.031

• 12 CSR 30-3.010 and State Tax Commission — File an Appeal (Complaint for
  Review of Assessment; September 30 / 30-day deadline; entity attorney requirement)
  — https://stc.mo.gov/file-an-appeal/

• Mo. Const. art. V, § 3 (Supreme Court exclusive appellate jurisdiction over
  construction of the revenue laws) — https://revisor.mo.gov/main/OneSection.aspx?const=V