32.053. Policy change by department effecting particular class of person to be applied prospectively.
Policy change by department effecting particular class of person tobe applied prospectively.
32.053. Any final decision of the department of revenue which is aresult of a change in policy or interpretation by the department effectinga particular class of person subject to such decision shall only be appliedprospectively.
(L. 1995 S.B. 374 § 1 subsec. 2)