PURPOSE: This rule sets forth the procedures for appealing a determination of the Highway Reciprocity Commission concerning the International Fuel Tax Agreement.

1. (1) A licensee/applicant may request an informal review of a decision of the commission regarding the assessment of any tax, penalties or interest under the Agreement or of any suspension, revocation, cancellation or denial of a license, except a decision of the commission resulting from an audit, within thirty
2. (30) days of issuance of an initial determination.
3. (2) The informal review may be conducted in person, in writing or by telephone with the executive director of the commission.
4. (3) In the event that the informal review is unable to resolve the dispute between the commission and the licensee/applicant, the initial determination shall become the final decision of the director of revenue.
5. (4) Upon issuance of a final decision of the director of revenue, a licensee/applicant may file, within thirty (30) days of the date of the decision or receipt, whichever is earlier, a written appeal of the decision with the Administrative Hearing Commission, P.O. Box 1557, Jefferson City, MO 65102-1557.
6. (5) A licensee shall file all reports not under appeal pending the determination of the Administrative Hearing Commission.

AUTHORITY: sections 142.621 and 301.275, RSMo 1986 and 142.617, RSMo Supp. 1990.* Original rule filed Nov. 1, 1991, effective March 9, 1992. *Original authority: 142.617, RSMo 1988, amended 1998 and 301.275, RSMo 1958.