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Missouri Revised Statutes
Taxation and Revenue
Tax Relief
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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
135.025
Accrued taxes and rent constituting taxes to be totaled — maximum amount allowable — allocation regulations, when.
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.
Section
135.035
Claims for calendar year 1975 and later affected.
Section
135.090
Income tax credit for surviving spouses of public safety officers — sunset provision.
Section
135.096
Long-term care insurance tax deduction, amount.
Section
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.
Section
135.115
Vesting of tax credits, when — waiver, applicable when.
Section
135.120
Deferment of tax credit — election — notice.
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.
Section
135.140
Termination and resumption of operation of business — consent of director required for claim of credit.
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.
Section
135.155
Prohibition on certain enterprises receiving certain incentives — expansion deemed new business facility — certain properties considered one facility, when.
Section
135.200
Definitions.
Section
135.204
Contingent effective date for certain sections.
Section
135.205
Requirements to qualify as enterprise zone.
Section
135.206
Counties, certain third class counties to have one enterprise zone designated, requirements.
Section
135.207
Satellite zones may be established in certain cities or villages, requirements.
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, requirements.
Section
135.209
Satellite enterprise zone may be established, city of Independence.
Section
135.210
Designation as enterprise zone, procedure — maximum number, exceptions — report required from all zones — cancellation of zone, procedure.
Section
135.212
Additional enterprise zones to be designated — certain zones not to expire before certain date (Linn, Macon counties).
Section
135.215
Real property improvements exemption from assessment and ad valorem taxes — procedure — maximum period granted — abatement or exemption ceases, when.
Section
135.220
Income earned by business, revenue producing enterprise, in zone, residential units, exemption, how computed.
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 exemptions, when — waiver of credits and exemptions, when.
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 additional period, qualifications.
Section
135.235
Tax credit for expense of training employees — small corporations and partnerships.
Section
135.240
Employees for which employer may claim training credit.
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.
Section
135.247
Federal empowerment, enterprise community deemed state enterprise zone — credits, exemption, refund — retail businesses eligible for benefits.
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
135.270
Strategic initiative investment income tax refund, automobile manufacturers or assemblers.
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
135.283
Program application — approval by department — executed agreement required, contents.
Section
135.284
Contingent expiration of certain sections.
Section
135.286
Revenue-producing enterprises not eligible for certain tax benefits — time period of exemptions.
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
135.325
Title.
Section
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.
Section
135.329
Credit not allowed, when.
Section
135.331
Adopted child eighteen years of age or older, credit not allowed — exception.
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.
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
135.341
Definitions — tax credit authorized, amount — application procedure — assignment — rulemaking authority — sunset provision.
Section
135.350
Definitions.
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.
Section
135.355
Eligibility statement must be filed with tax return, failure to comply, effect — federal requirement to recapture, state requires to recapture, amount.
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
135.363
Sale, assignment, transfer of tax credits allowed, when — statement required, submission to director — rules.
Section
135.400
Definitions.
Section
135.401
Community development fund, creation, administration by department of economic development, expenditures.
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 credit.
Section
135.405
Total tax credit minimum — maximum — not to limit other investments.
Section
135.408
Qualified investment in a small business, requirements — to be eligible for tax credit — required purposes for investments.
Section
135.411
Investment to remain in business for five years — failure to comply, repayment of tax credit.
Section
135.414
Requirements for business to be eligible for tax credit investments — ineligible persons or entities.
Section
135.416
Investment percentage required to be spent in Missouri.
Section
135.420
Director of department of economic development, duties, certificate of tax credit — procedure to request.
Section
135.423
Revocation of tax credit, grounds for — procedures.
Section
135.426
Unused balance of tax credit — director to issue a new certificate for unused balance.
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
135.460
Citation of law — tax credit, amount, claim, limitation — allowable programs — report — apportionment of credits — rulemaking authority.
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
135.487
Procedure for application for tax credit — department of economic development may cooperate with political subdivisions to determine eligibility — department to conduct annual program evaluation.
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.
Section
135.500
Title of law — definitions.
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.
Section
135.505
Funding period.
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 tax credits — rulemaking authority.
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.
Section
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.
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
135.535
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 credit — maximum amount allowed, credit carried over — limitations — tax credit for existing business in a distressed community which hires new employees, conditions and types of businesses eligible.
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.
Section
135.546
Tax credits for investing in the transportation development of a distressed community prohibited, when.
Section
135.550
Definitions — tax credit, amount — limitations — director of social services determinations, classification of shelters and centers — effective date.
Section
135.562
Principal dwellings, tax credit for renovations for disability access.
Section
135.600
Definitions — tax credit, amount — limitations — director of social services determinations, classification of maternity homes — effective date.
Section
135.621
Definitions — tax credit authorized, amount — department duties, procedures — taxpayer identity, diaper banks to provide to department — sunset provision.
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 contributors provided to director, confidentiality.
Section
135.647
Donated food tax credit — definitions — amount — procedure to claim the credit — rulemaking authority — sunset provision.
Section
135.679
Citation — definitions — tax credit, amount, claim procedure — rulemaking authority.
Section
135.680
Definitions — tax credit, amount — recapture, when — rulemaking authority — reauthorization procedure — sunset provision.
Section
135.682
Letter rulings to be issued, procedure — letter rulings closed records.
Section
135.686
Citation — definitions — tax credit, amount, claim procedure — rulemaking authority.
Section
135.700
Tax credit for grape and wine producers.
Section
135.710
Tax credit authorized, procedure — director of revenue duties — rulemaking authority — sunset provision.
Section
135.712
Citation of law — definitions.
Section
135.713
Educational assistance organization contribution tax credit — amount, procedure — effective, when.
Section
135.714
Educational assistance organization duties — annual audit — duties of state treasurer.
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.
Section
135.716
Contribution receipts and reports, standardized formats — state treasurer report, contents — fund created, use of moneys.
Section
135.719
Rulemaking authority.
Section
135.750
Tax credit for qualified film production projects — definitions — application — cap — transfer of credits — sunset provision.
Section
135.766
Tax credit for guaranty fee paid by small businesses, when.
Section
135.800
Citation — definitions.
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.
Section
135.803
Ineligibility based on conflict of interest, when.
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 for review — effective date — names of recipients to be made public.
Section
135.810
Failure to report, penalties — notice required, when, taxpayer liable for penalties, when — change of address notification required — rulemaking authority.
Section
135.815
Verification of applicant's tax payment status, when, effect of delinquency — employment of unauthorized aliens, effect of.
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
135.953
Enhanced enterprise zone criteria — zone may be established in certain areas — additional criteria.
Section
135.957
Enhanced enterprise zone board required, members — terms — board actions — chair — role of board.
Section
135.960
Public hearing required — ordinance requirements — expiration date — annual report.
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.
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 treatments — credits may be claimed, when — certificates — refunds — verification procedures.
Section
135.968
Megaprojects, tax credit authorized, eligibility — department duties — binding contract required, when — issuance of credits, procedure.
Section
135.970
Rulemaking authority.
Section
135.973
Eligibility of existing enterprise zones.
Section
135.980
No restriction by ballot permitted for certain businesses with NAIC code — expiration date.
Section
135.1125
Definitions — tax credit, amount — application — rulemaking authority — sunset provision.
Section
135.1150
Citation of law — definitions — tax credit, amount — claim application — limitation — transferability of credit — rulemaking authority.
Section
135.1180
Citation of law — definitions — tax credit, amount, procedure — rulemaking authority.
Section
135.1670
Relocated jobs, eligibility for tax credits and financial incentives — director's duties — expiration date.