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.
Mo. Rev. Stat. § 32.381
Detrimental reliance by taxpayer, effect of
Known as the Neighborhood Assistance Act
The act spans §§ 32–32 (53 sections).
Effective: 01 Jul 2002, see footnote; (L. 2002 H.B. 1150, et al.)
Official source: Missouri Revisor of Statutes. Reproduced from public-domain Missouri statutes; confirm against the official source for the current text. Not legal advice.