32.381. Detrimental reliance by taxpayer, effect of.
Detrimental reliance by taxpayer, effect of.
32.381. In the event the department of revenue enters into anagreement with a taxpayer and said agreement exceeds the department'sstatutory authority and the taxpayer has relied to his detriment, thedepartment shall be permitted to honor said contract. This section shallonly apply to cases where the department has collected sales tax that wasnot owed by the taxpayer.
(L. 2002 H.B. 1150, et al.)Effective 7-01-02