Supreme Court of Missouri January 14, 2003, SC 84523 (Ford Motor Co. v. Director of Revenue)

RICHARD B. TEITELMAN, Judge.

The Director of Revenue (Director) seeks review of the decision of the Administrative Hearing Commission (Commission) that Ford Motor Company (Ford) is entitled to a refund of use taxes.

This Court has jurisdiction.

Mo. Const, art. V, section 3.

Ford’s claim for a refund was not filed within the three-year limitations period of section 144.190.2.