Policy change by department effecting particular class of person to be ...

Mo. Rev. Stat. § 32.053
in effect
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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)
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://revisor.mo.gov/main/OneSection.aspx?section=32.053Fetched: 10/17/2026