Section 34 Supreme Court Jurisdiction

• Library: Tax Law 2009

The Supreme Court of Missouri has exclusive original appellate jurisdiction of all cases involving the construction of Missouri’s revenue laws. Mo. Const. art. V, § 3. In addition, § 23 of the Hancock Amendment provides that a taxpayer seeking to enforce the provisions of §§ 16–22 may bring suit in the Supreme Court of Missouri when the state is involved in the suit. Mo. Const. art. X, § 23. Section 18(e) of Hancock further provides that the Supreme Court of Missouri “shall have original jurisdiction to hear any challenge brought by any statewide elected official...