136.362. Advisory opinion to director, tax liability--taxpayer may obtain.
Advisory opinion to director, tax liability--taxpayer may obtain.
136.362. When determining the tax liability of a taxpayer,the department of revenue shall be permitted to issue, follow orseek an informal advisory opinion from the attorney general orthe department's legal counsel, but such informal advisoryopinion shall become a matter of record and available to thetaxpayer.
(L. 1992 S.B. 716)