Section 2.6 Construction of the Revenue Laws

LibraryApp Ct Prac 2015 Supp

2. (§2.6) Construction of the Revenue Laws

Rule: The Supreme Court has exclusive jurisdiction of cases involving the “construction” of the revenue laws, while the courts of appeals have exclusive jurisdiction of cases involving the “application” of the revenue laws.

Under Mo. Const. art. V, § 3, exclusive appellate jurisdiction is vested in the Supreme Court of all cases involving “the construction of the revenue laws of this state . . . .” By contrast, the courts of appeals have exclusive jurisdiction of cases involving the “application” of revenue...

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