There Is a Newer Version of the Missouri Revised Statutes
  1. 2025 Missouri Rev. Stat.
  2. 2024 Missouri Rev. Stat.
  3. 2023 Missouri Rev. Stat.
  4. 2012 Missouri Rev. Stat. (here)
  5. View All Versions
View Our Newest Version Here

2012 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 (2012) 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

The headnotes, footnotes, annotations and index of the Missouri Revised Statutes, are used by permission of the Joint Committee on Legislative Research, the copyright holder.

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.