{"disclaimer":"This is a summary of public court records and is not legal advice. Missouri slip opinions may be modified or withdrawn; consult the official source.","party":{"slug":"crescent-plumbing-supply-company","displayName":"Crescent Plumbing Supply Company","totalCases":1},"cases":[{"caseId":"mo:sc97091:2018-12-18","opinionId":"7fcd53fb-6814-5456-9711-cfea3a9818dc","slug":"crescent-plumbing-supply-company-appellant-v-director-of-revenue-responde-c97091","caseName":"Crescent Plumbing Supply Company, Appellant, vs. Director of Revenue, Respondent.","caseNumber":"SC97091","court":"mo","courtLabel":"Supreme Court of Missouri","decisionDate":"2018-12-18","year":2018,"display_summary":"Crescent Plumbing Supply Company sought a refund of sales tax, which the Director of Revenue and the Administrative Hearing Commission denied as untimely. Crescent argued its refund request was timely under a regulation that allowed filing within three years of the tax return's due date, contending its transactions constituted a single sale. The Missouri Supreme Court affirmed the AHC's decision, holding that the three-year refund period runs from the date of overpayment, which is when the tax was remitted, and that the transactions were separate sales under the sales tax code.","primaryTopic":"administrative-law","topicSlugs":["administrative-law","civil-procedure","standard-of-review","contracts"],"outcomeNorm":"mixed","officialSourceUrl":"https://www.courts.mo.gov/file.jsp?id=134576","detailUrl":"https://ott.law/missouri-courts/opinions/crescent-plumbing-supply-company-appellant-v-director-of-revenue-responde-c97091","relatedPracticeAreas":[{"slug":"real-estate","label":"Real Estate","href":"/practice-areas/real-estate","score":20,"source":"tag","evidence":["tag: real-estate"],"url":"https://ott.law/practice-areas/real-estate"},{"slug":"corporate","label":"Corporate Law","href":"/practice-areas/corporate","score":12,"source":"topic","evidence":["topic: contracts"],"url":"https://ott.law/practice-areas/corporate"},{"slug":"litigation","label":"Civil Litigation","href":"/practice-areas/litigation","score":12,"source":"topic","evidence":["topic: civil-procedure"],"url":"https://ott.law/practice-areas/litigation"}],"role":"appellant"}]}