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2022 Missouri Revised Statutes
Title IV - Executive Branch
Chapter 32 - Department of Revenue
Section 32.053 - Policy change by department effecting particular class of person to be applied prospectively.
Universal Citation:
MO Rev Stat § 32.053 (2022)
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on the American Association of Law Libraries Universal Citation Guide and is not
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Effective - 28 Aug 1995
32.053. Policy change by department effecting particular class of person to be applied prospectively. — 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.
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(L. 1995 S.B. 374 § 1 subsec. 2)
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