136.310. Evidence of related federal determination admissible, when.
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/mo/chapter-136/136-310A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
136.310. Evidence of related federal determination admissible, when. — Evidence of a final federal determination relating to issues raised in any proceeding before the director of revenue or upon review of the director of revenue's determination by the administrative hearing commission shall be admissible.
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(L. 1978 S.B. 661)