Appeals

PURPOSE: This rule sets forth the procedures for appealing a determination of the Missouri Highways and Transportation Commission concerning the assessment of any tax, penalties, and/ or interest under the International Fuel Tax Agreement and under the International Registration Plan. (1) A licensee/registrant may request an informal review of a decision of the commission regarding the assessment of any tax, penalties or interest under the Agreement or Plan or of any suspension, revocation, cancellation or denial of a license, except a decision resulting from an audit, within thirty (30) days of issuance of an initial determination. (2) The informal review may be conducted in person, in writing, by video conference, or by telephone with Missouri Department of Transportation, Motor Carrier Services Division, personnel delegated such authority by the commission. (3) In the event that the informal review is unable to resolve the dispute between the commission and the licensee/registrant, the initial determination shall become the final decision of the commission. (4) Upon issuance of a final decision of the commission, a licensee/registrant 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, PO Box 1557, Jefferson City, MO 65102-1557. (5) A licensee/registrant shall renew his/her license/registration, if applicable, and shall continue to file all returns/applications not under appeal pending the determination of the Administrative Hearing Commission. AUTHORITY: sections 142.617, 226.008, 226.130, and 301.275, RSMo 2016.* This rule previously filed as 12 CSR 20-7.060. Original rule filed Nov. 1, 1991, effective March 9, 1992. Moved to 7 CSR 1025.090 and amended: Filed Aug. 9, 2007, effective Feb. 29, 2008. Amended: Filed June 3, 2022, effective Jan. 30, 2023. *Original authority: 142.617, RSMo 1988, amended 1998; 226.008, RSMo 1988, amended 2002, 2014; 226.130, RSMo 1939, amended 1993, 1995; and 301.275, RSMo 1958.