32.053. Policy change by department effecting particular class of person to be applied prospectively. - Missouri Statutes

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

32.053. Any final decision of the department of revenue which is aresult of a change in policy or interpretation by the department effectinga particular class of person subject to such decision shall only be appliedprospectively.

(L. 1995 S.B. 374 § 1 subsec. 2)