306.465. The director of revenue may promulgate rules to implementsections 301.675 to 301.682, RSMo, and sections 306.455 to 306.465. Norule or portion of a rule promulgated under the authority of sections301.675 to 301.682, RSMo, and sections 306.455 to 306.465 shall becomeeffective unless it has been promulgated pursuant to the provisions ofsection 536.024, RSMo.
(L. 1987 H.B. 605 ยง 11, A.L. 1993 S.B. 52, A.L. 1995 S.B. 3)