# Mo. Rev. Stat. § 32.053: 32.053 Policy change by department effecting particular class of person to be ..

> Missouri · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MO_C32_S32.053

## Section

- **Citation:** Mo. Rev. Stat. § 32.053
- **Heading:** 32.053 Policy change by department effecting particular class of person to be ..
- **Jurisdiction:** Missouri
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** MO Code / Chapter 32 / Section 32.053

## Text

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)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MO_C32_S32.053. Check the current official text before relying on it. Not legal advice.