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MFA PETROLEUM CO. v. DIRECTOR OF REVENUE

No. SC 89431.

279 S.W.3d 177 (2009)

MFA PETROLEUM COMPANY, Appellant, v. DIRECTOR OF REVENUE, Respondent.

Supreme Court of Missouri, En Banc.

March 31, 2009.

Attorney(s) appearing for the Case

Edward F. Downey, Jefferson City, MO, Brenda L. Talent, St. Louis, MO, for Appellant.

Chris Koster, Atty. Gen., Gary L. Gardner, Office of Missouri Atty. Gen., Jefferson City, MO, for Respondent.

RICHARD B. TEITELMAN, Judge.

MFA Petroleum Company over-collected $90,811.14 in sales tax on the sales price of cigarettes. MFA failed to collect $99,039.65 in other sales taxes. The issue is whether MFA can apply the over-collection of sales taxes on the cigarette sales as a credit to the under-collection of other sales taxes. The Administrative Hearing Commission (AHC) concluded that MFA was not entitled to a credit. The AHC's decision is affirmed.

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