Mo. Rev. Stat. ch. 135
Mo. Rev. Stat. ch. 135
in effectContents
section135.010. Definitions.section135.015. Time for filing and other procedural matters, how governed.section135.020. Credits, how applied, considered overpayment, when.section135.025. Mo. Rev. Stat. § 135.025section135.030. Formula for determining credits - table to be prepared by director of ...section135.035. Claims for calendar year 1975 and later affected.section135.090. Income tax credit for surviving spouses of public safety officers - sunset ...section135.096. Long-term care insurance tax deduction, amount.section135.100. Definitions.section135.110. Tax credit for new or expanded business facility - computation - maximum ...section135.115. Vesting of tax credits, when - waiver, applicable when.section135.120. Deferment of tax credit - election - notice.section135.130. Transfer of business facility, all or part - apportionment of tax credit - ...section135.140. Termination and resumption of operation of business - consent of director ...section135.150. Rules, promulgation duties - certification of applications for tax credit - ...section135.155. Prohibition on certain enterprises receiving certain incentives - expansion ...section135.200. Definitions.section135.204. Contingent effective date for certain sections.section135.205. Requirements to qualify as enterprise zone.section135.206. Counties, certain third class counties to have one enterprise zone ...section135.207. Satellite zones may be established in certain cities or villages, requirements.section135.208. Additional enterprise zones to be designated, certain third class counties, ...section135.209. Satellite enterprise zone may be established, city of Independence.section135.210. Designation as enterprise zone, procedure - maximum number, exceptions - ...section135.212. Additional enterprise zones to be designated - certain zones not to expire ...section135.215. Real property improvements exemption from assessment and ad valorem taxes - ...section135.220. Income earned by business, revenue producing enterprise, in zone, ...section135.225. Tax credit for new or expanded business facility, requirements - ...section135.230. Tax credits and exemptions, maximum period granted - calculation formula - ...section135.235. Tax credit for expense of training employees - small corporations and ...section135.240. Employees for which employer may claim training credit.section135.245. Income tax refund limited to taxpayer establishing new facility in ...section135.247. Federal empowerment, enterprise community deemed state enterprise zone - ...section135.250. Rules authorized, procedure.section135.255. Displaced enterprise zone resident assistance, when, limitations.section135.256. Enterprise zone to be established in certain cities (Rolla).section135.257. Enterprise zone to be established in city not within a county (St. Louis).section135.258. Letter of intent required, when.section135.259. Enterprise zone designated for a certain county (Wright County)section135.260. Enterprise zone designated for a certain city (Carl Junction)section135.262. Any area meeting enterprise zone requirements shall be designated as such.section135.270. Strategic initiative investment income tax refund, automobile manufacturers ...section135.276. Definitions.section135.277. Taxable income of retained business facility exempt from income taxation, ...section135.279. Tax credit, amount (Hazelwood Ford Plant) - calculation and limitations on ...section135.281. Application for income tax refund (Hazelwood Ford Plant) - approval procedures.section135.283. Program application - approval by department - executed agreement required, ...section135.284. Contingent expiration of certain sections.section135.286. Revenue-producing enterprises not eligible for certain tax benefits - time ...section135.300. Definitions.section135.305. Eligibility - amount of tax credit.section135.307. Credit exceeding tax, not refunded, effect.section135.309. Assignment of credit, procedure.section135.311. Application, content, filed where.section135.313. Credit for charcoal producers.section135.315. Zero-cost adoption fund act - definitions - tax credit, amount - procedure ...section135.325. Title.section135.326. Definitions.section135.327. Adoption tax credit - nonrecurring adoption expenses, amount - individual ...section135.329. Credit not allowed, when.section135.331. Adopted child eighteen years of age or older, credit not allowed - exception.section135.333. Credit exceeding tax due or applied for, refundable, when - effect of ...section135.335. Credit reduced, amount, when.section135.337. Credit not to be considered for adoption subsidy.section135.339. Rules authorized, procedure.section135.341. Definitions - tax credit authorized, amount - application procedure - ...section135.350. Definitions.section135.352. Taxpayer owning interest in qualified project shall be allowed a state tax ...section135.355. Eligibility statement must be filed with tax return, failure to comply, ...section135.357. Capital gain exclusion, when.section135.359. Rules authorized, procedure.section135.361. Rules, effective, when - rules invalid and void, when.section135.362. Eligibility statement, low-income housing credit, not applicable, when.section135.363. Sale, assignment, transfer of tax credits allowed, when - statement ...section135.400. Definitions.section135.401. Community development fund, creation, administration by department of ...section135.403. Tax credit for qualified investment in Missouri small businesses and ...section135.405. Total tax credit minimum - maximum - not to limit other investments.section135.408. Qualified investment in a small business, requirements - to be eligible for ...section135.411. Investment to remain in business for five years - failure to comply, ...section135.414. Requirements for business to be eligible for tax credit investments - ...section135.416. Investment percentage required to be spent in Missouri.section135.420. Director of department of economic development, duties, certificate of tax ...section135.423. Revocation of tax credit, grounds for - procedures.section135.426. Unused balance of tax credit - director to issue a new certificate for ...section135.429. Penalties and procedural matters how determined.section135.430. Department of social services, rulemaking authority.section135.432. Rulemaking authority, procedure.section135.445. Presidential disaster declaration - tax credit for insurance deductible on ...section135.457. Tax credit, intern and apprentice recruitment - definitions - credit ...section135.460. Citation of law - tax credit, amount, claim, limitation - allowable ...section135.475. Rebuilding communities and neighborhood preservation act cited.section135.478. Definitions.section135.481. Taxpayers incurring eligible costs entitled to tax credit, amount, ...section135.484. Limitation on available tax credits, allocation of available credits.section135.487. Procedure for application for tax credit - department of economic ...section135.490. Eligible small business to receive tax credit for efforts to comply with ...section135.500. Title of law - definitions.section135.503. Amount of credit, how calculated, reduction - insurance companies not ...section135.505. Funding period.section135.508. Certification of profit or not-for-profit entities - limitation on ...section135.516. Schedule of qualified investments - qualified distributions, when, ...section135.517. Qualified investments, requirements.section135.520. Annual review by division of finance, report of findings - decertification, ...section135.523. Certification revocation, application misrepresentations.section135.526. Registration of investments.section135.529. Sale or transfer of credit - rulemaking authority - administrative review.section135.530. Distressed community defined.section135.535. Tax credit for relocating a business to a distressed community, approval by ...section135.545. Tax credit for investing in the transportation development of a distressed ...section135.546. Tax credits for investing in the transportation development of a distressed ...section135.550. Definitions - tax credit, amount - limitations - director of social ...section135.562. Principal dwellings, tax credit for renovations for disability access.section135.600. Definitions - tax credit, amount - limitations - director of social ...section135.621. Definitions - tax credit authorized, amount - department duties, procedures ...section135.630. Tax credit for contributions to pregnancy resource centers, definitions - ...section135.647. Donated food tax credit - definitions - amount - procedure to claim the ...section135.679. Citation - definitions - tax credit, amount, claim procedure - rulemaking ...section135.680. Definitions - tax credit, amount - recapture, when - rulemaking authority - ...section135.682. Letter rulings to be issued, procedure - letter rulings closed records.section135.686. Citation - definitions - tax credit, amount, claim procedure - rulemaking ...section135.690. Faculty preceptors tax credit - definitions - amount - procedure - fund ...section135.700. Tax credit for grape and wine producers.section135.710. Tax credit authorized, procedure - director of revenue duties - rulemaking ...section135.712. Citation of law - definitions.section135.713. Educational assistance organization contribution tax credit - amount, ...section135.714. Educational assistance organization duties - annual audit - duties of state ...section135.715. Tax credit, cumulative amount - limitation on number of organizations - ...section135.716. Contribution receipts and reports, standardized formats - state treasurer ...section135.719. Rulemaking authority.section135.750. Tax credit for qualified motion media production projects (Show MO Act) - ...section135.753. Entertainment industry jobs act, tax credit - definitions - amount - ...section135.766. Tax credit for guaranty fee paid by small businesses, when.section135.772. High ethanol - definitions - seller tax credit amount, claim procedure - ...section135.775. Biodiesel blend - definitions - seller tax credit, amount, procedure - ...section135.778. Biodiesel producer - definitions - producer tax credit, amount, procedure - ...section135.800. Citation - definitions.section135.802. Information required to be submitted with tax credit applications - certain ...section135.803. Ineligibility based on conflict of interest, when.section135.805. Certain information to be submitted annually, who, time period - due date ...section135.810. Failure to report, penalties - notice required, when, taxpayer liable for ...section135.815. Verification of applicant's tax payment status, when, effect of delinquency ...section135.825. Tracking system for tax credits required - exception - rulemaking authority.section135.830. Tax credit accountability act of 2004 to be in addition to existing tax laws.section135.950. Definitions.section135.953. Enhanced enterprise zone criteria - zone may be established in certain ...section135.957. Enhanced enterprise zone board required, members - terms - board actions - ...section135.960. Public hearing required - ordinance requirements - expiration date - annual ...section135.963. Improvements exempt, when - authorizing resolution, contents - public ...section135.967. Tax credit allowed, duration - prohibition on receiving other tax credits - ...section135.968. Megaprojects, tax credit authorized, eligibility - department duties - ...section135.970. Rulemaking authority.section135.973. Eligibility of existing enterprise zones.section135.980. No restriction by ballot permitted for certain businesses with NAIC code - ...section135.1125. Definitions - tax credit, amount - application - rulemaking authority - ...section135.1150. Citation of law - definitions - tax credit, amount - claim application - ...section135.1180. Citation of law - definitions - tax credit, amount, procedure - rulemaking ...section135.1210. Railroad track expenditures tax credit - definitions - eligibility - ...section135.1610. Urban farm - definitions - tax credit, amount, procedure - rules - sunset ...section135.1670. Relocated jobs, eligibility for tax credits and financial incentives - ...
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://revisor.mo.gov/main/OneChapter.aspx?chapter=135Fetched: 10/17/2026