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2012 Missouri Revised Statutes
TITLE IV EXECUTIVE BRANCH
Chapter 32 State Department of Revenue
Section 32.053 Policy change by department effecting particular class of person to be applied prospectively.


MO Rev Stat § 32.053 (2012) What's This?

Policy change by department effecting particular class of person to be applied prospectively.

32.053. Any final decision of the department of revenue which is a result of a change in policy or interpretation by the department effecting a particular class of person subject to such decision shall only be applied prospectively.

(L. 1995 S.B. 374 1 subsec. 2)

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