☰ Revisor of Missouri

Title IV EXECUTIVE BRANCH

Chapter 32

< > Effective - 01 Jul 2002, see footnote    bottom

  32.381.  Detrimental reliance by taxpayer, effect of. — In the event the department of revenue enters into an agreement with a taxpayer and said agreement exceeds the department's statutory authority and the taxpayer has relied to his detriment, the department shall be permitted to honor said contract.  This section shall only apply to cases where the department has collected sales tax that was not owed by the taxpayer.

­­--------

(L. 2002 H.B. 1150, et al.)

Effective 7-01-02


---- end of effective  01 Jul 2002 ----

use this link to bookmark section  32.381


Click here for the Reorganization Act of 1974 - or - Concurrent Resolutions Having Force & Effect of Law
In accordance with Section 3.090, the language of statutory sections enacted during a legislative session are updated and available on this website on the effective date of such enacted statutory section. Revisor Home    

Other Information
 Recent Sections Editorials May Be Cited As Tables & Forms Multiple Enact
Repeal & Transfer Definitions End Report

Site changes Pictures Contact

Other Links
Legislative Research Oversight MOLIS
Library MO WebMasters
Senate
Missouri Senate
State of Missouri
MO.gov
House
Missouri House