Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 135 - Tax Relief

Section 135.025 - Accrued taxes and rent constituting taxes to be totaled — maximum amount allowable — allocation regulations, when. - Effective - 28 Aug 2008 135.025. Accrued taxes and rent...

Section 135.030 - Formula for determining credits — table to be prepared by director of revenue — taxpayer not applying for credit to be notified of eligibility. - Effective - 28 Aug 2008, 2 histories 135.030. Formula for...

Section 135.035 - Claims for calendar year 1975 and later affected. - Effective - 28 Aug 1975 135.035. Claims for calendar year...

Section 135.090 - Income tax credit for surviving spouses of public safety officers — sunset provision. - Effective - 28 Aug 2019, 5 histories 135.090. Income tax...

Section 135.096 - Long-term care insurance tax deduction, amount. - Effective - 28 Aug 2021, 2 histories 135.096. Long-term care...

Section 135.100 - Definitions. - Effective - 28 Aug 2019, 2 histories 135.100. Definitions. —...

Section 135.110 - Tax credit for new or expanded business facility — computation — maximum years and amount allowed — no credit allowed a public utility and certain businesses — definitions. - Effective - 28 Aug 2022, 2 histories 135.110. Tax credit...

Section 135.115 - Vesting of tax credits, when — waiver, applicable when. - Effective - 28 Aug 1999 135.115. Vesting of tax credits,...

Section 135.120 - Deferment of tax credit — election — notice. - Effective - 28 Aug 1991 135.120. Deferment of tax credit...

Section 135.130 - Transfer of business facility, all or part — apportionment of tax credit — estate of taxpayer entitled to credit and distributee of estate also entitled to credit. - Effective - 28 Aug 1991 135.130. Transfer of business facility,...

Section 135.140 - Termination and resumption of operation of business — consent of director required for claim of credit. - Effective - 28 Aug 1986 135.140. Termination and resumption of...

Section 135.150 - Rules, promulgation duties — certification of applications for tax credit — application requesting credit granted when — denial, protest procedure — review by administrative hearing commission authorized. - Effective - 28 Aug 1995 135.150. Rules, promulgation duties —...

Section 135.155 - Prohibition on certain enterprises receiving certain incentives — expansion deemed new business facility — certain properties considered one facility, when. - Effective - 28 Aug 2022, 3 histories 135.155. Prohibition on...

Section 135.200 - Definitions. - Effective - 28 Aug 2011 135.200. Definitions. — The following...

Section 135.204 - Contingent effective date for certain sections. - Effective - 28 Aug 2010 *135.204. Contingent effective date for...

Section 135.205 - Requirements to qualify as enterprise zone. - Effective - 01 Apr 2011, 2 histories 135.205. Requirements to...

Section 135.206 - Counties, certain third class counties to have one enterprise zone designated, requirements. - Effective - 18 Mar 1987 135.206. Counties, certain third class...

Section 135.207 - Satellite zones may be established in certain cities or villages, requirements. - Effective - 01 Apr 2011, 2 histories 135.207. Satellite zones...

Section 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, require... - Effective - 28 Aug 1999 135.208. Additional enterprise zones to...

Section 135.209 - Satellite enterprise zone may be established, city of Independence. - Effective - 28 Aug 1999 135.209. Satellite enterprise zone may...

Section 135.210 - Designation as enterprise zone, procedure — maximum number, exceptions — report required from all zones — cancellation of zone, procedure. - Effective - 28 Aug 2018, 2 histories 135.210. Designation as...

Section 135.212 - Additional enterprise zones to be designated — certain zones not to expire before certain date (Linn, Macon counties). - Effective - 28 Aug 2004 *135.212. Additional enterprise zones to...

Section 135.215 - Real property improvements exemption from assessment and ad valorem taxes — procedure — maximum period granted — abatement or exemption ceases, when. - Effective - 28 Aug 2012 135.215. Real property improvements exemption...

Section 135.220 - Income earned by business, revenue producing enterprise, in zone, residential units, exemption, how computed. - Effective - 28 Aug 1994 135.220. Income earned by business,...

Section 135.225 - Tax credit for new or expanded business facility, requirements — definitions — apportionment of credits — period for which tax credit granted — election to forfeit and claim tax credit under section 135.110 — vesting of credits and... - Effective - 28 Aug 1999 135.225. Tax credit for new...

Section 135.230 - Tax credits and exemptions, maximum period granted — calculation formula — employee requirements, waived or reduced, when — motor carrier, tax credits, conditions — expansion of boundaries of enterprise zone — petition for additiona... - Effective - 01 Apr 2011, 2 histories 135.230. Tax credits...

Section 135.235 - Tax credit for expense of training employees — small corporations and partnerships. - Effective - 28 Aug 1991 135.235. Tax credit for expense...

Section 135.240 - Employees for which employer may claim training credit. - Effective - 06 Jul 1992 135.240. Employees for which employer...

Section 135.245 - Income tax refund limited to taxpayer establishing new facility in enterprise zone — refund if tax credits earned exceed tax liability, when, limitations. - Effective - 01 Jan 1997 135.245. Income tax refund limited...

Section 135.247 - Federal empowerment, enterprise community deemed state enterprise zone — credits, exemption, refund — retail businesses eligible for benefits. - Effective - 23 Dec 1997 135.247. Federal empowerment, enterprise community...

Section 135.250 - Rules authorized, procedure. - Effective - 28 Aug 1995 135.250. Rules authorized, procedure. —...

Section 135.255 - Displaced enterprise zone resident assistance, when, limitations. - Effective - 28 Aug 1982 135.255. Displaced enterprise zone resident...

Section 135.256 - Enterprise zone to be established in certain cities (Rolla). - Effective - 28 Aug 1989 135.256. Enterprise zone to be...

Section 135.257 - Enterprise zone to be established in city not within a county (St. Louis). - Effective - 23 Dec 1997 135.257. Enterprise zone to be...

Section 135.258 - Letter of intent required, when. - Effective - 01 Jan 1999 135.258. Letter of intent required,...

Section 135.259 - Enterprise zone designated for a certain county (Wright County) - Effective - 28 Aug 2002 135.259. Enterprise zone designated for...

Section 135.260 - Enterprise zone designated for a certain city (Carl Junction) - Effective - 28 Aug 2002 135.260. Enterprise zone designated for...

Section 135.262 - Any area meeting enterprise zone requirements shall be designated as such. - Effective - 28 Aug 2004 135.262. Any area meeting enterprise...

Section 135.270 - Strategic initiative investment income tax refund, automobile manufacturers or assemblers. - Effective - 28 Aug 1998 135.270. Strategic initiative investment income...

Section 135.276 - Definitions. - Effective - 07 Jul 2003 135.276. Definitions. — As used...

Section 135.277 - Taxable income of retained business facility exempt from income taxation, amount. - Effective - 07 Jul 2003 135.277. Taxable income of retained...

Section 135.279 - Tax credit, amount (Hazelwood Ford Plant) — calculation and limitations on credit. - Effective - 07 Jul 2003 135.279. Tax credit, amount (Hazelwood...

Section 135.281 - Application for income tax refund (Hazelwood Ford Plant) — approval procedures. - Effective - 07 Jul 2003 135.281. Application for income tax...

Section 135.283 - Program application — approval by department — executed agreement required, contents. - Effective - 07 Jul 2003 135.283. Program application — approval...

Section 135.284 - Contingent expiration of certain sections. - Effective - 28 Aug 2013, 2 histories 135.284. Contingent expiration...

Section 135.286 - Revenue-producing enterprises not eligible for certain tax benefits — time period of exemptions. - Effective - 28 Aug 2004 135.286. Revenue-producing enterprises not eligible...

Section 135.300 - Definitions. - Effective - 01 Jan 1997 135.300. Definitions. — As used...

Section 135.305 - Eligibility — amount of tax credit. - Effective - 02 Jan 2023, 3 histories 135.305. Eligibility —...

Section 135.307 - Credit exceeding tax, not refunded, effect. - Effective - 01 Jan 1997 135.307. Credit exceeding tax, not...

Section 135.309 - Assignment of credit, procedure. - Effective - 01 Jan 1997 135.309. Assignment of credit, procedure....

Section 135.311 - Application, content, filed where. - Effective - 28 Aug 2018, 2 histories 135.311. Application, content,...

Section 135.313 - Credit for charcoal producers. - Effective - 01 Jan 1999 135.313. Credit for charcoal producers....

Section 135.325 - Title. - Effective - 28 Aug 2021, 2 histories 135.325. Title. —...

Section 135.326 - Definitions. - Effective - 28 Aug 2021, 2 histories 135.326. Definitions. —...

Section 135.327 - Adoption tax credit — nonrecurring adoption expenses, amount — individual and business entities tax credit, amount, time for filing application — assignment of tax credit, when. - Effective - 28 Aug 2021, 4 histories 135.327. Adoption tax...

Section 135.329 - Credit not allowed, when. - Effective - 01 Jan 1996 135.329. Credit not allowed, when....

Section 135.331 - Adopted child eighteen years of age or older, credit not allowed — exception. - Effective - 01 Jan 1988 135.331. Adopted child eighteen years...

Section 135.333 - Credit exceeding tax due or applied for, not refunded — may be carried forward, time limit — effect of assignment, transfer or sale of tax credit. - Effective - 28 Aug 2006 135.333. Credit exceeding tax due...

Section 135.335 - Credit reduced, amount, when. - Effective - 28 Aug 2021, 2 histories 135.335. Credit reduced,...

Section 135.337 - Credit not to be considered for adoption subsidy. - Effective - 01 Jan 1996 135.337. Credit not to be...

Section 135.339 - Rules authorized, procedure. - Effective - 28 Aug 2014 135.339. Rules authorized, procedure. —...

Section 135.341 - Definitions — tax credit authorized, amount — application procedure — assignment — rulemaking authority — sunset provision. - Effective - 28 Aug 2018, 2 histories 135.341. Definitions —...

Section 135.350 - Definitions. - Effective - 18 Jun 1991 135.350. Definitions. — As used...

Section 135.352 - Taxpayer owning interest in qualified project shall be allowed a state tax credit, how determined, cap — carry-back and carry-forward of credit authorized — rules promulgation and procedure. - Effective - 28 Aug 2009 135.352. Taxpayer owning interest in...

Section 135.355 - Eligibility statement must be filed with tax return, failure to comply, effect — federal requirement to recapture, state requires to recapture, amount. - Effective - 28 Aug 2000 135.355. Eligibility statement must be...

Section 135.357 - Capital gain exclusion, when. - Effective - 01 Oct 1990 135.357. Capital gain exclusion, when....

Section 135.359 - Rules authorized, procedure. - Effective - 28 Aug 1995 135.359. Rules authorized, procedure. —...

Section 135.361 - Rules, effective, when — rules invalid and void, when. - Effective - 28 Aug 1997 135.361. Rules, effective, when —...

Section 135.362 - Eligibility statement, low-income housing credit, not applicable, when. - Effective - 28 Aug 1993 135.362. Eligibility statement, low-income housing...

Section 135.363 - Sale, assignment, transfer of tax credits allowed, when — statement required, submission to director — rules. - Effective - 28 Aug 1994 135.363. Sale, assignment, transfer of...

Section 135.400 - Definitions. - Effective - 28 Aug 2003 135.400. Definitions. — As used...

Section 135.401 - Community development fund, creation, administration by department of economic development, expenditures. - Effective - 01 Jan 1997 135.401. Community development fund, creation,...

Section 135.403 - Tax credit for qualified investment in Missouri small businesses and qualified investors in community banks or community development corporations — credit evidenced by certificate, limitation of amount of investment eligible for tax... - Effective - 01 Jan 2001 135.403. Tax credit for qualified...

Section 135.405 - Total tax credit minimum — maximum — not to limit other investments. - Effective - 01 Jan 1999 135.405. Total tax credit minimum...

Section 135.408 - Qualified investment in a small business, requirements — to be eligible for tax credit — required purposes for investments. - Effective - 28 Aug 1994 135.408. Qualified investment in a...

Section 135.411 - Investment to remain in business for five years — failure to comply, repayment of tax credit. - Effective - 28 Aug 1994 135.411. Investment to remain in...

Section 135.414 - Requirements for business to be eligible for tax credit investments — ineligible persons or entities. - Effective - 01 Jan 1996 135.414. Requirements for business to...

Section 135.416 - Investment percentage required to be spent in Missouri. - Effective - 28 Aug 1994 135.416. Investment percentage required to...

Section 135.420 - Director of department of economic development, duties, certificate of tax credit — procedure to request. - Effective - 01 Jan 1993 135.420. Director of department of...

Section 135.423 - Revocation of tax credit, grounds for — procedures. - Effective - 01 Jan 1993 135.423. Revocation of tax credit,...

Section 135.426 - Unused balance of tax credit — director to issue a new certificate for unused balance. - Effective - 01 Jan 1993 135.426. Unused balance of tax...

Section 135.429 - Penalties and procedural matters how determined. - Effective - 28 Aug 1994 135.429. Penalties and procedural matters...

Section 135.430 - Department of social services, rulemaking authority. - Effective - 28 Aug 1995 135.430. Department of social services,...

Section 135.432 - Rulemaking authority, procedure. - Effective - 05 Jul 1995 135.432. Rulemaking authority, procedure. —...

Section 135.460 - Citation of law — tax credit, amount, claim, limitation — allowable programs — report — apportionment of credits — rulemaking authority. - Effective - 28 Nov 2007 135.460. Citation of law —...

Section 135.475 - Rebuilding communities and neighborhood preservation act cited. - Effective - 01 Jan 2000 135.475. Rebuilding communities and neighborhood...

Section 135.478 - Definitions. - Effective - 28 Nov 2007 135.478. Definitions. — As used...

Section 135.481 - Taxpayers incurring eligible costs entitled to tax credit, amount, qualifications. - Effective - 28 Aug 2000 135.481. Taxpayers incurring eligible costs...

Section 135.484 - Limitation on available tax credits, allocation of available credits. - Effective - 28 Aug 2000 135.484. Limitation on available tax...

Section 135.487 - Procedure for application for tax credit — department of economic development may cooperate with political subdivisions to determine eligibility — department to conduct annual program evaluation. - Effective - 01 Jan 2000 135.487. Procedure for application for...

Section 135.490 - Eligible small business to receive tax credit for efforts to comply with Americans With Disabilities Act, amount — joint administration of tax credit. - Effective - 28 Aug 2001 135.490. Eligible small business to...

Section 135.500 - Title of law — definitions. - Effective - 28 Nov 2007 135.500. Title of law —...

Section 135.503 - Amount of credit, how calculated, reduction — insurance companies not required to pay retaliatory tax, when — carry forward — limitation on amounts of certified capital, allocation of certified capital — notification of limitation. - Effective - 28 Aug 2003 135.503. Amount of credit, how...

Section 135.505 - Funding period. - Effective - 01 Jan 1997 135.505. Funding period. — A...

Section 135.508 - Certification of profit or not-for-profit entities — limitation on insurance companies, management or direction of certified capital company — seventy-five days to issue or refuse certification — responsibility for administration of... - Effective - 23 Dec 1997 135.508. Certification of profit or...

Section 135.516 - Schedule of qualified investments — qualified distributions, when, requirements — qualified investment cost limit — company documents as closed records, when — company report to department of economic development. - Effective - 28 Aug 2003 135.516. Schedule of qualified investments...

Section 135.517 - Qualified investments, requirements. - Effective - 28 Aug 2003 135.517. Qualified investments, requirements. —...

Section 135.520 - Annual review by division of finance, report of findings — decertification, grounds, notice of noncompliance — notice of decertification, decertification. - Effective - 28 Aug 2008 135.520. Annual review by division...

Section 135.523 - Certification revocation, application misrepresentations. - Effective - 01 Jan 1997 135.523. Certification revocation, application misrepresentations....

Section 135.526 - Registration of investments. - Effective - 01 Jan 1997 135.526. Registration of investments. —...

Section 135.529 - Sale or transfer of credit — rulemaking authority — administrative review. - Effective - 01 Jan 1997 135.529. Sale or transfer of...

Section 135.530 - Distressed community defined. - Effective - 01 Apr 2011, 2 histories 135.530. Distressed community...

Section 135.535 - Tax credit for relocating a business to a distressed community, approval by department of economic development, application — employees eligible to receive credit — credit for expenditures on equipment — transfer of certificate of c... - Effective - 29 Mar 2013, 3 histories 135.535. Tax credit...

Section 135.545 - Tax credit for investing in the transportation development of a distressed community — approval of investment by economic development, credit carried forward, transfer of certificate of credit, maximum amount allowed. - Effective - 28 Nov 2007 135.545. Tax credit for investing...

Section 135.546 - Tax credits for investing in the transportation development of a distressed community prohibited, when. - Effective - 28 Aug 2004 135.546. Tax credits for investing...

Section 135.550 - Definitions — tax credit, amount — limitations — director of social services determinations, classification of shelters and centers — effective date. - Effective - 28 Aug 2021, 3 histories 135.550. Definitions —...

Section 135.562 - Principal dwellings, tax credit for renovations for disability access. - Effective - 28 Aug 2019, 3 histories 135.562. Principal dwellings,...

Section 135.600 - Definitions — tax credit, amount — limitations — director of social services determinations, classification of maternity homes — effective date. - Effective - 28 Aug 2021, 4 histories 135.600. Definitions —...

Section 135.621 - Definitions — tax credit authorized, amount — department duties, procedures — taxpayer identity, diaper banks to provide to department — sunset provision. - Effective - 28 Aug 2018 135.621. Definitions — tax credit...

Section 135.630 - Tax credit for contributions to pregnancy resource centers, definitions — amount — limitations — determination of qualifying centers — cumulative amount of credits — apportionment procedure, reapportionment of credits — identity of... - Effective - 28 Aug 2019, 6 histories 135.630. Tax credit...

Section 135.647 - Donated food tax credit — definitions — amount — procedure to claim the credit — rulemaking authority — sunset provision. - Effective - 28 Aug 2018, 4 histories 135.647. Donated food...

Section 135.679 - Citation — definitions — tax credit, amount, claim procedure — rulemaking authority. - Effective - 28 Aug 2016, 2 histories 135.679. Citation —...

Section 135.680 - Definitions — tax credit, amount — recapture, when — rulemaking authority — reauthorization procedure — sunset provision. - Effective - 04 Jun 2009, 2 histories 135.680. Definitions —...

Section 135.682 - Letter rulings to be issued, procedure — letter rulings closed records. - Effective - 28 Aug 2008 135.682. Letter rulings to be...

Section 135.686 - Citation — definitions — tax credit, amount, claim procedure — rulemaking authority. - Effective - 02 Jan 2023, 2 histories 135.686. Citation —...

Section 135.690 - Faculty preceptors tax credit — definitions — amount — procedure — fund created, use of moneys — rules. - Effective - 28 Aug 2022 135.690. Faculty preceptors tax credit...

Section 135.700 - Tax credit for grape and wine producers. - Effective - 28 Aug 1998 135.700. Tax credit for grape...

Section 135.710 - Tax credit authorized, procedure — director of revenue duties — rulemaking authority — sunset provision. - Effective - 28 Aug 2014, 2 histories 135.710. Tax credit...

Section 135.712 - Citation of law — definitions. - Effective - 28 Aug 2021 135.712. Citation of law —...

Section 135.713 - Educational assistance organization contribution tax credit — amount, procedure — effective, when. - Effective - 28 Aug 2021 135.713. Educational assistance organization contribution...

Section 135.714 - Educational assistance organization duties — annual audit — duties of state treasurer. - Effective - 28 Aug 2021 135.714. Educational assistance organization duties...

Section 135.715 - Tax credit, annual increase to cumulative amount to cease, when — limitation on number of organizations — board established, members, powers and duties — deposit of moneys in fund — definition. - Effective - 28 Aug 2021 135.715. Tax credit, annual increase...

Section 135.716 - Contribution receipts and reports, standardized formats — state treasurer report, contents — fund created, use of moneys. - Effective - 28 Aug 2021 135.716. Contribution receipts and reports,...

Section 135.719 - Rulemaking authority. - Effective - 28 Aug 2021 135.719. Rulemaking authority. — 1....

Section 135.750 - Tax credit for qualified film production projects — definitions — application — cap — transfer of credits — sunset provision. - Effective - 28 Nov 2007 135.750. Tax credit for qualified...

Section 135.766 - Tax credit for guaranty fee paid by small businesses, when. - Effective - 28 Aug 2009, 2 histories 135.766. Tax credit...

Section 135.772 - High ethanol — definitions — seller tax credit amount, claim procedure — rules — sunset provision. - Effective - 02 Jan 2023 135.772. High ethanol — definitions...

Section 135.775 - Biodiesel blend — definitions — seller tax credit, amount, procedure — rules — sunset provision. - Effective - 02 Jan 2023 135.775. Biodiesel blend — definitions...

Section 135.778 - Biodiesel producer — definitions — producer tax credit, amount, procedure — rules — sunset provision. - Effective - 02 Jan 2023 135.778. Biodiesel producer — definitions...

Section 135.800 - Citation — definitions. - Effective - 28 Aug 2022, 6 histories 135.800. Citation —...

Section 135.802 - Information required to be submitted with tax credit applications — certain information required for specific tax credits — rulemaking authority — requirements to apply to certain recipients, when — duties of agencies. - Effective - 28 Aug 2022, 2 histories 135.802. Information required...

Section 135.803 - Ineligibility based on conflict of interest, when. - Effective - 28 Aug 2008 135.803. Ineligibility based on conflict...

Section 135.805 - Certain information to be submitted annually, who, time period — due date of reporting requirements — requirements to apply to certain recipients, when — applicant in compliance, when, written notification, when, records available f... - Effective - 28 Aug 2022, 3 histories 135.805. Certain information...

Section 135.810 - Failure to report, penalties — notice required, when, taxpayer liable for penalties, when — change of address notification required — rulemaking authority. - Effective - 28 Aug 2022, 2 histories 135.810. Failure to...

Section 135.815 - Verification of applicant's tax payment status, when, effect of delinquency — employment of unauthorized aliens, effect of. - Effective - 28 Aug 2022, 2 histories 135.815. Verification of...

Section 135.825 - Tracking system for tax credits required — exception — rulemaking authority. - Effective - 28 Aug 2022, 2 histories 135.825. Tracking system...

Section 135.830 - Tax credit accountability act of 2004 to be in addition to existing tax laws. - Effective - 28 Aug 2004 135.830. Tax credit accountability act...

Section 135.950 - Definitions. - Effective - 28 Aug 2021, 5 histories 135.950. Definitions. —...

Section 135.953 - Enhanced enterprise zone criteria — zone may be established in certain areas — additional criteria. - Effective - 28 Aug 2012, 4 histories 135.953. Enhanced enterprise...

Section 135.957 - Enhanced enterprise zone board required, members — terms — board actions — chair — role of board. - Effective - 28 Aug 2004 135.957. Enhanced enterprise zone board...

Section 135.960 - Public hearing required — ordinance requirements — expiration date — annual report. - Effective - 28 Aug 2013 135.960. Public hearing required —...

Section 135.963 - Improvements exempt, when — authorizing resolution, contents — public hearing required, notice — certain property exempt from ad valorem taxes, duration — time period — property affected — assessor's duties. - Effective - 28 Aug 2017, 4 histories 135.963. Improvements exempt,...

Section 135.967 - Tax credit allowed, duration — prohibition on receiving other tax credits — limitations on issuance of tax credits — cap — eligibility of certain expansions — employee calculations — computation of credit — flow-through tax treatmen... - Effective - 28 Aug 2008, 2 histories 135.967. Tax credit...

Section 135.968 - Megaprojects, tax credit authorized, eligibility — department duties — binding contract required, when — issuance of credits, procedure. - Effective - 28 Aug 2008 135.968. Megaprojects, tax credit authorized,...

Section 135.970 - Rulemaking authority. - Effective - 28 Aug 2004 135.970. Rulemaking authority. — The...

Section 135.973 - Eligibility of existing enterprise zones. - Effective - 28 Aug 2004 135.973. Eligibility of existing enterprise...

Section 135.980 - No restriction by ballot permitted for certain businesses with NAIC code — expiration date. - Effective - 28 Aug 2014 135.980. No restriction by ballot...

Section 135.1125 - Definitions — tax credit, amount — application — rulemaking authority — sunset provision. - Effective - 28 Aug 2018 135.1125. Definitions — tax credit,...

Section 135.1150 - Citation of law — definitions — tax credit, amount — claim application — limitation — transferability of credit — rulemaking authority. - Effective - 28 Aug 2015, 5 histories 135.1150. Citation of...

Section 135.1180 - Citation of law — definitions — tax credit, amount, procedure — rulemaking authority. - Effective - 28 Aug 2015, 2 histories 135.1180. Citation of...

Section 135.1610 - Urban farm — definitions — tax credit, amount, procedure — rules — sunset provision. - Effective - 02 Jan 2023 135.1610. Urban farm — definitions...

Section 135.1670 - Relocated jobs, eligibility for tax credits and financial incentives — director's duties — expiration date. - Effective - 28 Aug 2019, 2 histories 135.1670. Relocated jobs,...

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Missouri Revised Statutes Title X - Taxation and Revenue Chapter 135 - Tax Relief

Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 135 - Tax Relief