Missouri Laws 32.053 – Policy change by department effecting particular class of person to be ..
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Terms Used In Missouri Laws 32.053
- person: may extend and be applied to bodies politic and corporate, and to partnerships and other unincorporated associations. See Missouri Laws 1.020
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.