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

  1. Law
  2. Missouri Revised Statutes
  3. Executive Branch
  4. Department of Revenue
  5. Policy change by department effecting particular class of person to be applied prospectively.

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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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