The director of revenue may promulgate rules to implement sections 301.675 to 301.682 and sections 306.455 to 306.465. No rule or portion of a rule promulgated under the authority of sections 301.675 to 301.682 and sections 306.455 to 306.465 shall become effective unless it has been promulgated pursuant to the provisions of section 536.024.

(L. 1987 H.B. 605 § 11, A.L. 1993 S.B. 52, A.L. 1995 S.B. 3)