Effective - 01 Jan 1997
135.307. Credit exceeding tax, not refunded, effect. — Any amount of credit which exceeds the tax due shall not be refunded but may be carried over to any subsequent taxable year, not to exceed four years.
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(L. 1985 H.B. 831 § 3, A.L. 1996 H.B. 1237)
Effective 1-01-97