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Effective - 28 Aug 1995 bottom

  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.


(L. 1995 S.B. 374 § 1 subsec. 2)

---- end of effective   28 Aug 1995 ----

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