139.031.2 because it failed to file suit seeking recovery of the protested taxes within ninety days of filing its protest. Accordingly, Collector did not err in declaring its protest null and void and disbursing the escrowed taxes. Gaertner, P.J., and Draper III, J., concur. The relevant facts are not in dispute. Taxpayer is a manufacturer located in the City of St. Louis and is subject to the manufacturer's tax pursuant to the provisions of section 150.300 et.
Collector is responsible for assessment and collection of the tax.
Taxpayer received a 1998 manufacturer's tax bill from Collector. The letter did not contain any notification that an appeal had been filed with the State Tax Commission. Collector impounded Taxpayer's protested payment in a separate interest-bearing account pending resolution of Taxpayer's appeal. Taxpayer did not file an action in the circuit court seeking recovery of the protested payment. Taxpayer filed a petition in mandamus seeking an order requiring Collector to replace the disbursed funds into the escrow account, with interest, to identify the parties to whom funds were disbursed and to enjoin use of the funds.