There is a newer version of the Missouri Revised Statutes
2011 Missouri Revised Statutes
TITLE IV EXECUTIVE BRANCH
Chapter 32 State Department of Revenue
Section 32.381. Detrimental reliance by taxpayer, effect of.
MO Rev Stat § 32.381. What's This?
Detrimental reliance by taxpayer, effect of.
32.381. In the event the department of revenue enters into an agreement with a taxpayer and said agreement exceeds the department's statutory authority and the taxpayer has relied to his detriment, the department shall be permitted to honor said contract. This section shall only apply to cases where the department has collected sales tax that was not owed by the taxpayer.
(L. 2002 H.B. 1150, et al.)Effective 7-01-02
Annotation Copyright Missouri Joint Committee on Legislative Research
Disclaimer: These codes may not be the most recent version. Missouri may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
