Statutes, codes, and regulations
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

Mo. Rev. Stat. § 32.053

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Current with changes from the 2023 Legislative Session
Section 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.

§ 32.053, RSMo

L. 1995 S.B. 374 § 1 subsec. 2