Missouri Revised Statutes
Chapter 320 - Fire Protection
Section 320.092 - Creates annual reporting requirements for certain tax credits.

Effective - 28 Aug 2015
320.092. Creates annual reporting requirements for certain tax credits. — 1. Tax credits issued pursuant to sections 135.400, 135.750 and 320.093 shall be subject to oversight provisions. Effective January 1, 2000, notwithstanding the provisions of section 32.057, the board, department or authority issuing tax credits shall annually report to the office of administration, president pro tem of the senate, and the speaker of the house of representatives regarding the tax credits issued pursuant to sections 135.400, 135.750 and 320.093 which were issued in the previous fiscal year. The report shall contain, but not be limited to, the aggregate number and dollar amount of tax credits issued by the board, department or authority, the number and dollar amount of tax credits claimed by taxpayers, and the number and dollar amount of tax credits unclaimed by taxpayers as well as the number of years allowed for claims to be made. This report shall be delivered no later than November of each year.
2. The reporting requirements established pursuant to subsection 1 of this section shall also apply to the department of economic development and the Missouri development finance board established pursuant to section 100.265. The department and the Missouri development finance board shall report on the tax credit programs which they respectively administer that are authorized under the provisions of chapters 32, 100, 135, 178, 253, 348, 447 and 620.
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(L. 1999 H.B. 701 § 2, A.L. 2015 S.B. 58)

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Structure Missouri Revised Statutes

Missouri Revised Statutes

Title XXI - Public Safety and Morals

Chapter 320 - Fire Protection

Section 320.010 - Proprietors of public buildings required to erect fire escapes — how constructed.

Section 320.020 - How erected and enclosed.

Section 320.030 - Number to each building.

Section 320.040 - Buildings to be equipped with fire escapes.

Section 320.050 - Penalties.

Section 320.060 - Duty of officers.

Section 320.070 - Doors to certain buildings to be hung, how.

Section 320.080 - Penalty.

Section 320.081 - Fire insurance company records to be furnished law enforcement officials, when.

Section 320.082 - Fire insurance companies to report suspected arson to prosecuting or circuit attorney — prosecutor to report to other authorized persons.

Section 320.083 - Law enforcement officials to furnish fire insurance companies with information regarding fire losses, when.

Section 320.085 - Immunity from civil or criminal actions for furnishing fire loss information in good faith — presumption — closed records.

Section 320.086 - Access to closed arrest records not authorized — attorney-client privilege not restricted or waived — health information, closed record.

Section 320.088 - Personal protective equipment, standards for purchasing.

Section 320.089 - Labeling requirement for personal protective equipment, violation, penalty.

Section 320.090 - Emergency services, contracts for mutual aid operative in disasters — requirements.

Section 320.091 - Donation of used personal protection equipment and clothing, immunity from liability, when, conditions.

Section 320.092 - Creates annual reporting requirements for certain tax credits.

Section 320.093 - Income tax credit for purchase of a dry fire hydrant or provision of water storage for dry hydrants, requirements, limitations and expiration date.

Section 320.094 - Fire education fund created, annual transfers — treasurer to administer fund — transfer from general revenue — fire education trust fund established, administration — appropriation to division of fire safety — fire education/advisor...

Section 320.095 - Water supply, access during emergencies for fire protection services, requirements — liability for damages.

Section 320.097 - Residency requirements prohibited, when.

Section 320.106 - Definitions.

Section 320.111 - Manufacture, distribution and sale, permit required — issuance, display of, duration — powers and duties of state fire marshal, inspections — fees — rights and obligations of permit holders — rules, procedure — penalty for violation...

Section 320.116 - Revocation and refusal of permits, when — illegal fireworks seized as contraband, return of, procedure, costs — review of action by state fire marshal, how.

Section 320.121 - Powers of cities and certain counties to regulate or prohibit fireworks.

Section 320.122 - Supremacy clause — regulation of fireworks (St. Louis County).

Section 320.126 - Special fireworks — possession and sale of limited, how, to whom — displays, financial responsibility, proof of — inspection of certain venues.

Section 320.131 - Possession, sale and use of certain fireworks prohibited — restrictions — label required — items not regulated.

Section 320.136 - Ground salutes, special type, prohibited.

Section 320.141 - Permissible items of consumer fireworks, how sold, when.

Section 320.146 - Display and storage of fireworks, restrictions on.

Section 320.151 - Sales to children, sales by children, unlawful, exceptions — exploding fireworks near gasoline pumps, certain buildings or from or at motor vehicles, prohibited — certain restrictions — demonstrating and testing allowed, requirement...

Section 320.156 - Items and activities not subject to provisions of sections 320.106 to 320.161.

Section 320.161 - Penalty provisions.

Section 320.200 - Definitions.

Section 320.202 - Division of fire safety, created — duties of division and fire marshal — rulemaking authority.

Section 320.205 - Fire marshal, appointment, qualifications.

Section 320.210 - Employees, how appointed, qualifications.

Section 320.215 - Reimbursement of employees, expenses and equipment, state to furnish.

Section 320.220 - Special deputy, who eligible.

Section 320.225 - Investigator to have same powers as fire marshal, when.

Section 320.230 - Investigations conducted — cooperation with local officials required — may act as peace officers, when, qualifications.

Section 320.235 - Reports and records required — open to public, exceptions.

Section 320.240 - Property may be entered for investigation, when.

Section 320.245 - Subpoena powers — hearing, where conducted — fees for service of process and depositions.

Section 320.250 - Powers of political subdivisions not affected.

Section 320.255 - Salaries, expenses and costs, how paid.

Section 320.260 - Office space to be provided.

Section 320.265 - Appeals, how taken.

Section 320.271 - Information to be filed with fire marshal, by certain fire protection organizations — when — identification numbers.

Section 320.273 - Dry hydrant technical assistance program to be established — dry hydrant defined — purposes and goals of program.

Section 320.300 - Volunteer fire protection association, definition.

Section 320.302 - Nonmembers, association may respond to any emergency, exception — liabilities — fees.

Section 320.305 - Claim of loss, payment of claims to association, nonmember — violations, penalties.

Section 320.307 - Nonpayment of claim, association has cause of action, amount.

Section 320.310 - Boundaries, filing with county — sole providers, when.

Section 320.320 - Volunteer firefighters serving without wages, salary or certain other benefits, declared to be public safety officers of state — volunteer firefighters may receive certain benefits.

Section 320.330 - Citation of law.

Section 320.333 - Definitions.

Section 320.336 - Termination from employment prohibited, when — loss of pay permitted, when — written verification of service permitted — employer notification requirements.

Section 320.339 - Wrongful termination, cause of action permitted.

Section 320.350 - Title of law — definitions.

Section 320.353 - Cigarettes, testing requirements, standards — manufacturers to maintain copies of testing reports — state fire marshal may adopt subsequent standards, report required.

Section 320.356 - Testing verification reports, content — state fire marshal certification — fee — retesting required, when.

Section 320.359 - Compliance marking required, method of marking permitted — copy of certification to be provided to wholesalers, when.

Section 320.362 - Violations, penalties.

Section 320.365 - Rulemaking authority — department of revenue may inspect cigarettes for markings.

Section 320.368 - Enforcement procedures — authorization to examine records.

Section 320.371 - Fund created, use of moneys.

Section 320.374 - Sale of cigarettes outside state or United States, requirements not to apply — termination of requirements, when — state preemption.

Section 320.380 - Compliance with applicable laws required.

Section 320.400 - Cancer benefits pool — definitions — creation, employer contributions — benefits, amount — other payments, when — grants — effect on worker's compensation determinations.