Evidence of a final federal determination relating to issues raised in any proceeding before the director of revenue or upon review of the director of revenue's determination by the administrative hearing commission shall be admissible.
Mo. Rev. Stat. § 136.310
Evidence of related federal determination admissible, when
Effective: 28 Aug 1978; (L. 1978 S.B. 661)
Official source: Missouri Revisor of Statutes. Reproduced from public-domain Missouri statutes; confirm against the official source for the current text. Not legal advice.