Effective - 28 Aug 1999
135.208. Additional enterprise zones to be designated, certain third class counties, Independence, Camden County, Randolph County, Ste. Genevieve County, Jefferson County, the city of Ava, the city of Portageville, the city of Lamar, requirements. — 1. In addition to the number of enterprise zones authorized under the provisions of sections 135.206 and 135.210, the department of economic development shall designate one such zone in any county of the third class which is south of the Missouri River and which adjoins one county of the second class and also the state of Oklahoma. Such designation shall only be made if the area of the county which is to be included in the enterprise zone meets all the requirements of section 135.205.
2. In addition to the number of enterprise zones authorized under the provisions of sections 135.206 and 135.210, the department of economic development shall designate one such zone in any county of the third class which borders the Missouri River and which adjoins a county of the second class with a population of at least one hundred thousand inhabitants and which contains a branch of the state university. Such designation shall only be made if the area of the county which is to be included in the enterprise zone meets all the requirements of section 135.205.
3. In addition to the number of enterprise zones authorized under the provisions of sections 135.206, 135.210 and 135.256, the department of economic development shall designate one such zone in every county of the third class without a township form of government with a population of more than seven thousand eight hundred but less than ten thousand inhabitants located south of the Missouri River, which adjoins one third class county with a township form of government, and which adjoins no first or second class county. Such enterprise zone designation shall only be made if the area in the county which is to be included in the enterprise zone meets all the requirements of section 135.205.
4. In addition to the number of enterprise zones authorized pursuant to the provisions of sections 135.206, 135.210 and 135.256, the department of economic development shall designate one such zone in a city of the third class with a population of more than eight thousand but less than ten thousand located in a county of the third classification with a township form of government with a population of more than twenty thousand but less than twenty-two thousand. Such enterprise zone designation shall only be made if the area in the city which is to be included in the enterprise zone meets all the requirements of section 135.205.
5. In addition to the number of enterprise zones authorized pursuant to the provisions of sections 135.206, 135.210 and 135.256, the department of economic development shall designate one such zone for any city with a home rule form of government and a population of at least one hundred ten thousand inhabitants but not more than one hundred thirty thousand inhabitants. Such enterprise zone designation shall only be made if the area in the city which is to be included in the enterprise zone meets all the requirements of section 135.205.
6. In addition to the number of enterprise zones authorized pursuant to the provisions of sections 135.206, 135.210 and 135.256, the department of economic development shall designate one such zone for any county of the first classification without a charter form of government with a population of less than thirty thousand inhabitants. Such enterprise zone designation shall only be made if the area in the city which is to be included in the enterprise zone meets all the requirements of section 135.205.
7. In addition to the number of enterprise zones authorized pursuant to the provisions of sections 135.206, 135.210, 135.256 and 135.257, the department of economic development shall designate one such zone in a city of the fourth classification with a population of at least three thousand but less than four thousand inhabitants located in a county of the second classification with a population of at least twenty thousand but not more than twenty-five thousand inhabitants. Such enterprise zone designation shall only be made if such area which is to be included in the enterprise zone meets all the requirements of section 135.205.
8. In addition to the number of enterprise zones authorized pursuant to the provisions of sections 135.206, 135.210, 135.256 and 135.257, the department of economic development shall designate one such zone for any area that includes property in two adjoining counties where one county is a county of the third classification without a township form of government with a population of less than sixteen thousand three hundred and more than sixteen thousand inhabitants and the other county is a county of the first classification having a population of at least one hundred seventy-one thousand but less than one hundred seventy-two thousand inhabitants. Such enterprise zone designation shall only be made if such area which is to be included in the enterprise zone meets all the requirements of section 135.205.
9. In addition to the number of enterprise zones authorized pursuant to the provisions of sections 135.206, 135.210 and 135.256, the department of economic development shall designate one such zone in a city of the fourth class with a population of more than four thousand located in a county of the third classification with a township form of government and with a population of less than thirteen thousand. Such enterprise zone designation shall only be made if the area in the city which is to be included in the enterprise zone meets all the requirements of section 135.205.
10. In addition to the number of enterprise zones authorized pursuant to the provisions of sections 135.206, 135.210 and 135.256, the department of economic development shall designate one such zone in a city of the fourth class with a population of more than two thousand nine hundred located in a county of the third classification without a township form of government with a population of less than twelve thousand and more than eleven thousand seven hundred inhabitants. Such enterprise zone designation shall only be made if the area in the city which is to be included in the enterprise zone meets all the requirements of section 135.205.
11. In addition to the number of enterprise zones authorized pursuant to the provisions of sections 135.206, 135.210 and 135.256, the department of economic development shall designate one such zone in a county of the third classification without a township form of government with a population of less than twenty-four thousand five hundred and more than twenty-four thousand inhabitants. Such enterprise zone designation shall only be made if the area in the county which is to be included in the enterprise zone meets all the requirements of section 135.205.
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(L. 1990 H.B. 1564 §§ 5, 6, 7, A.L. 1997 2d Ex. Sess. S.B. 1, A.L. 1998 S.B. 827, A.L. 1999 H.B. 701)
Structure Missouri Revised Statutes
Title X - Taxation and Revenue
Section 135.010 - Definitions.
Section 135.015 - Time for filing and other procedural matters, how governed.
Section 135.020 - Credits, how applied, considered overpayment, when.
Section 135.035 - Claims for calendar year 1975 and later affected.
Section 135.096 - Long-term care insurance tax deduction, amount.
Section 135.100 - Definitions.
Section 135.115 - Vesting of tax credits, when — waiver, applicable when.
Section 135.120 - Deferment of tax credit — election — notice.
Section 135.200 - Definitions.
Section 135.204 - Contingent effective date for certain sections.
Section 135.205 - Requirements to qualify as enterprise zone.
Section 135.207 - Satellite zones may be established in certain cities or villages, requirements.
Section 135.209 - Satellite enterprise zone may be established, city of Independence.
Section 135.240 - Employees for which employer may claim training credit.
Section 135.250 - Rules authorized, procedure.
Section 135.255 - Displaced enterprise zone resident assistance, when, limitations.
Section 135.256 - Enterprise zone to be established in certain cities (Rolla).
Section 135.257 - Enterprise zone to be established in city not within a county (St. Louis).
Section 135.258 - Letter of intent required, when.
Section 135.259 - Enterprise zone designated for a certain county (Wright County)
Section 135.260 - Enterprise zone designated for a certain city (Carl Junction)
Section 135.262 - Any area meeting enterprise zone requirements shall be designated as such.
Section 135.276 - Definitions.
Section 135.277 - Taxable income of retained business facility exempt from income taxation, amount.
Section 135.279 - Tax credit, amount (Hazelwood Ford Plant) — calculation and limitations on credit.
Section 135.281 - Application for income tax refund (Hazelwood Ford Plant) — approval procedures.
Section 135.284 - Contingent expiration of certain sections.
Section 135.300 - Definitions.
Section 135.305 - Eligibility — amount of tax credit.
Section 135.307 - Credit exceeding tax, not refunded, effect.
Section 135.309 - Assignment of credit, procedure.
Section 135.311 - Application, content, filed where.
Section 135.313 - Credit for charcoal producers.
Section 135.326 - Definitions.
Section 135.329 - Credit not allowed, when.
Section 135.331 - Adopted child eighteen years of age or older, credit not allowed — exception.
Section 135.335 - Credit reduced, amount, when.
Section 135.337 - Credit not to be considered for adoption subsidy.
Section 135.339 - Rules authorized, procedure.
Section 135.350 - Definitions.
Section 135.357 - Capital gain exclusion, when.
Section 135.359 - Rules authorized, procedure.
Section 135.361 - Rules, effective, when — rules invalid and void, when.
Section 135.362 - Eligibility statement, low-income housing credit, not applicable, when.
Section 135.400 - Definitions.
Section 135.405 - Total tax credit minimum — maximum — not to limit other investments.
Section 135.416 - Investment percentage required to be spent in Missouri.
Section 135.423 - Revocation of tax credit, grounds for — procedures.
Section 135.429 - Penalties and procedural matters how determined.
Section 135.430 - Department of social services, rulemaking authority.
Section 135.432 - Rulemaking authority, procedure.
Section 135.475 - Rebuilding communities and neighborhood preservation act cited.
Section 135.478 - Definitions.
Section 135.481 - Taxpayers incurring eligible costs entitled to tax credit, amount, qualifications.
Section 135.484 - Limitation on available tax credits, allocation of available credits.
Section 135.500 - Title of law — definitions.
Section 135.505 - Funding period.
Section 135.517 - Qualified investments, requirements.
Section 135.523 - Certification revocation, application misrepresentations.
Section 135.526 - Registration of investments.
Section 135.529 - Sale or transfer of credit — rulemaking authority — administrative review.
Section 135.530 - Distressed community defined.
Section 135.562 - Principal dwellings, tax credit for renovations for disability access.
Section 135.682 - Letter rulings to be issued, procedure — letter rulings closed records.
Section 135.700 - Tax credit for grape and wine producers.
Section 135.712 - Citation of law — definitions.
Section 135.719 - Rulemaking authority.
Section 135.766 - Tax credit for guaranty fee paid by small businesses, when.
Section 135.800 - Citation — definitions.
Section 135.803 - Ineligibility based on conflict of interest, when.
Section 135.825 - Tracking system for tax credits required — exception — rulemaking authority.
Section 135.830 - Tax credit accountability act of 2004 to be in addition to existing tax laws.
Section 135.950 - Definitions.
Section 135.970 - Rulemaking authority.