Mo. Code Regs. Ann. tit. 12, § 30-3.025
Collateral Estoppel (Rescinded July 30, 2018)
Effective Jul 30, 2018sections 138.320, 138.431, and 138.432, RSMo 2000 and sections 137.115 and 138.430, RSMo Supp. 2009. Original rule filed May 14, 1991, effective Oct. 31, 1991. Amended: Filed July 19, 2000, effective Feb. 28, 2001. Amended: Filed Dec. 21, 2009, effective June 30, 2010. Rescinded: Filed Nov. 29, 2017, effective July 30, 2018State Tax Commission
AUTHORITY: sections 138.320, 138.431, and 138.432, RSMo 2000 and sections 137.115 and 138.430, RSMo Supp. 2009. Original rule filed May 14, 1991, effective Oct. 31, 1991. Amended: Filed July 19, 2000, effective Feb. 28, 2001. Amended: Filed Dec. 21, 2009, effective June 30, 2010. Rescinded: Filed Nov. 29, 2017, effective July 30, 2018.