Missouri § 144.261 - Review by administrative hearing commission.
Full text of Missouri Revised Statutes of Missouri § 144.261 — Review by administrative hearing commission., with citation guidance and answers to common questions.
§ 144.261. Review by administrative hearing commission.
Final decisions of the director under the provisions of this chapter are reviewable by the filing of a petition with the administrative hearing commission in the manner provided in section 621.050; except that, notwithstanding the provisions of section 621.050 to the contrary, such petition must be filed within sixty days after the mailing or delivery of such decision, whichever is earlier.
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(L. 1955 p. 833 § 1, A.L. 1961 p. 630, A.L. 1978 S.B. 661, A.L. 1994 S.B. 477, et al.)
(1980) Sales tax law established mandatory procedure for the assessment of sales tax and state has no right to commence an action for taxes due and payable until this procedure is exhausted, including administrative and judicial review. Excel Drug Co., Inc. v. Mo. Dept. of Revenue (Mo.), 609 S.W.2d 404.
---- end of effective 28 Aug 1994 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 144.261
What does Revised Statutes of Missouri § 144.261 cover?
Section 144.261 ("Review by administrative hearing commission.") is part of the Revised Statutes of Missouri, the codified statutory law of Missouri. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Missouri § 144.261?
A common citation format is "Revised Statutes of Missouri § 144.261" (Missouri). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Missouri law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Missouri official source linked on this page or consult a licensed Missouri attorney.
How does Missouri § 144.261 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Missouri can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Missouri.