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Title IV EXECUTIVE BRANCH

Chapter 32

previous next Effective - 01 Jul 2002, see footnotebottom

  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.

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

Effective 7-01-02


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

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