{"data":{"id":"us-mo/mo.-rev.-stat.-32.053","jurisdiction":"us-mo","citation":"Mo. Rev. Stat. § 32.053","heading":"Policy change by department effecting particular class of person to be applied prospectively.","body":"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.","path":["Title IV - EXECUTIVE BRANCH","Chapter 32 - Department of Revenue"],"source_url":"https://revisor.mo.gov/main/OneSection.aspx?section=32.053","current_through":"2026 legislative session (floor)","vintage":"","retrieved_at":"2026-09-03T22:23:24Z","sha256":"15acab5f5aad2741d4012f97e3462dbc427e0d17175b1c95b228f1dfdd504e44","source_id":"us-mo","stale":false,"prev":"us-mo/mo.-rev.-stat.-32.052","next":"us-mo/mo.-rev.-stat.-32.055"},"notice":"GroundRules: Original legal text. Not legal advice."}