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2017 Missouri Revised Statutes
Title IV EXECUTIVE BRANCH
Chapter 32 Department of Revenue
Section 32.381 Detrimental reliance by taxpayer, effect of.
Universal Citation: MO Rev Stat § 32.381 (2017)
Effective 01 Jul 2002, see footnote
Title IV EXECUTIVE BRANCH
Chapter 3232.381. Detrimental reliance by taxpayer, effect of. — 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
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