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.
Mo. Rev. Stat. § 32.053
Policy change by department effecting particular class of person to be..
Known as the Neighborhood Assistance Act
The act spans §§ 32–32 (53 sections).
Effective: 28 Aug 1995; (L. 1995 S.B. 374 § 1 subsec. 2)
Official source: Missouri Revisor of Statutes. Reproduced from public-domain Missouri statutes; confirm against the official source for the current text. Not legal advice.