Missouri Revised Statutes Title IV. Executive Branch § 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.