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FIRST NAT. BANK v. DIRECTOR OF REVENUE

No. 78612.

931 S.W.2d 471 (1996)

FIRST NATIONAL BANK OF CALLAWAY COUNTY, Appellant, v. DIRECTOR OF REVENUE, Respondent.

Supreme Court of Missouri, En Banc.

October 22, 1996.

Attorney(s) appearing for the Case

Richard A. King, Lawrence Zimmerman, Deborah Polk, Kansas City, for appellant.

Jeremiah W. (Jay) Nixon, Attorney General, Evan J. Buchheim, Assistant Attorney General, Jefferson City, for respondent.

LIMBAUGH, Judge.

First National Bank of Callaway County1 ("FNB") appeals a decision of the Administrative Hearing Commission ("AHC"), denying FNB's petition for partial refund of bank franchise taxes it paid for 1990. In support of the petition, FNB claims that sales tax it paid on purchases of tangible personal property entitles it to a credit against its franchise tax liability. Because this appeal involves the construction of a revenue...

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