Missouri § 32.381 - Detrimental reliance by taxpayer, effect of.
Full text of Missouri Revised Statutes of Missouri § 32.381 — Detrimental reliance by taxpayer, effect of., with citation guidance and answers to common questions.
§ 32.381. Detrimental reliance by taxpayer, effect of.
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.
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(L. 2002 H.B. 1150, et al.)
Effective 7-01-02
---- end of effective 01 Jul 2002 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 32.381
What does Revised Statutes of Missouri § 32.381 cover?
Section 32.381 ("Detrimental reliance by taxpayer, effect of.") is part of the Revised Statutes of Missouri, the codified statutory law of Missouri. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Missouri § 32.381?
A common citation format is "Revised Statutes of Missouri § 32.381" (Missouri). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Missouri law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Missouri official source linked on this page or consult a licensed Missouri attorney.
How does Missouri § 32.381 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Missouri can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Missouri.