Credits, how applied, considered overpayment, when.
Mo. Rev. Stat. § 135.020
in effect135.020. Credits, how applied, considered overpayment, when. — A credit for property taxes shall be allowed for the amount provided in section 135.030 . If the amount allowable as a credit exceeds the income tax reduced by other credits, then the excess shall be considered an overpayment of the income tax.
(L. 1973 H.B. 149, et al.) Effective 10-01-73
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://revisor.mo.gov/main/OneSection.aspx?section=135.020Fetched: 10/17/2026
