136.362 Advisory opinion to director, tax liability — taxpayer may obtain.

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