MO HB1142

Amends Section 536.021, RSMo to allow attorney's fee awards against the Department of Revenue when the department acts on statements of general applicability that should have been adopted as formal rules

Previously, the Department of Revenue was exempt from attorney's fee provisions that apply to other state agencies in contested cases involving improper rulemaking procedures

Authorizes the Director of Revenue to issue binding "letter rulings" providing written interpretations of law for specific facts, which bind the department for a minimum of three years

Letter rulings must be published periodically with taxpayer-identifying information removed, subject to appropriations

Unfavorable letter rulings do not bind the applicant and cannot be appealed