Mo. Rev. Stat. § 32.381
This is the official text of Mo. Rev. Stat. § 32.381, part of Missouri’s Rev. Stat — part of the compiled statutory law of Missouri, published by the state as "Rev. Stat." Browse the sections below, each linked to its official government source.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
32.381 Detrimental reliance by taxpayer, effect of.
Official statutory text
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.
(L. 2002 H.B. 1150, et al.) Effective 7-01-02
(L. 2002 H.B. 1150, et al.) Effective 7-01-02
Status: in_force · Read it on the official government site
Need a lawyer in Missouri?
Find a Missouri lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.