STATE v. STATE TAX COM'N OF MISSOURI

No. 64266.

651 S.W.2d 130 (1983)

STATE of Missouri ex rel. ELLSWORTH FREIGHT LINES, INC., a Corporation; Hirschback Motor Lines, Inc., a Corporation; and Kroblin Refrigerator Xpress, Inc., a Corporation, and all other trucking companies similarly situated, Plaintiffs-Respondents, v. STATE TAX COMMISSION OF MISSOURI, Defendant-Appellant.

Supreme Court of Missouri, En Banc.

May 31, 1983.


Attorney(s) appearing for the Case

John Ashcroft, Atty. Gen., Richard L. Wieler, Asst. Atty. Gen., Jefferson City, for defendant-appellant.

Howard M. Downs, San Francisco, Cal., John Inglish, Jefferson City, for plaintiffs-respondents.


JAMES K. PREWITT, Special Judge.

The issues presented in this appeal are (1) whether recovery of overpayment of motor vehicle registration fees may be sought by a class action; (2) if not, whether the filing of a class action would toll the statute of limitations on the claims of the members of the class who were not named parties; and (3) whether interest should be allowed when overassessed motor vehicle registration fees are refunded. This court has jurisdiction...

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