PURPOSE: This rule indicates the time period a taxpayer has to file a written complaint with the Administrative Hearing Commission concerning a final decision by the director of revenue and interprets and applies section 621.050, RSMo.

1. (1) A taxpayer affected by a final decision of the director of revenue may request a hearing by the Administrative Hearing Commission by filing a written complaint with the commission within sixty (60) of the date of the director of revenue’s final decision (see section 621.050, RSMo).

   1. (A) The sixty (60)-day period begins on the date when the director of revenue’s final decision is mailed or delivered to the taxpayer, whichever is later.
   2. (B) A complaint is considered to be filed at the time it is date stamped as received and filed by the Administrative Hearing Commission, unless sent by registered or certified mail. A complaint filed by registered or certified mail is considered to be filed with the commission on the date it is mailed by the taxpayer.

AUTHORITY: section 144.705, RSMo 1994.* U.T. regulation 685-1 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. Amended: Filed Sept. 7, 1984, effective Jan. 12, 1985. Amended: Filed Jan. 3, 1996, effective July 30, 1996. *Original authority: 144.705, RSMo 1959. State ex rel. Thompson-Stearns-Roger v. Schaffner, 489 SW2d 207 (1973). The legislature’s repeal of old section 144.261 and enactment of new section 144.261 abolished the need for review by the tax commission before judicial review could be sought. Act can only properly be held to have intended to restore the prior system of direct judicial review, without intervening administrative review, of the director’s (of revenue) decision in sales tax matters. Therefore, after the director had rejected claimant’s request for refund of sales and use tax, claimant was entitled to direct judicial review by mandamus, without need to seek review of decision by State Tax Commission.