Missouri · Statutes

Chapter 135

160 sections

Mo. Rev. Stat. § 135.010Definitions.
Mo. Rev. Stat. § 135.015Time for filing and other procedural matters, how governed.
Mo. Rev. Stat. § 135.020Credits, how applied, considered overpayment, when.
Mo. Rev. Stat. § 135.025
Mo. Rev. Stat. § 135.030Formula for determining credits — table to be prepared by director of ...
Mo. Rev. Stat. § 135.035Claims for calendar year 1975 and later affected.
Mo. Rev. Stat. § 135.090Income tax credit for surviving spouses of public safety officers — sunset ...
Mo. Rev. Stat. § 135.096Long-term care insurance tax deduction, amount.
Mo. Rev. Stat. § 135.100Definitions.
Mo. Rev. Stat. § 135.110Tax credit for new or expanded business facility — computation — maximum ...
Mo. Rev. Stat. § 135.115Vesting of tax credits, when — waiver, applicable when.
Mo. Rev. Stat. § 135.120Deferment of tax credit — election — notice.
Mo. Rev. Stat. § 135.130Transfer of business facility, all or part — apportionment of tax credit — ...
Mo. Rev. Stat. § 135.140Termination and resumption of operation of business — consent of director ...
Mo. Rev. Stat. § 135.150Rules, promulgation duties — certification of applications for tax credit — ...
Mo. Rev. Stat. § 135.155Prohibition on certain enterprises receiving certain incentives — expansion ...
Mo. Rev. Stat. § 135.200Definitions.
Mo. Rev. Stat. § 135.204Contingent effective date for certain sections.
Mo. Rev. Stat. § 135.205Requirements to qualify as enterprise zone.
Mo. Rev. Stat. § 135.206Counties, certain third class counties to have one enterprise zone ...
Mo. Rev. Stat. § 135.207Satellite zones may be established in certain cities or villages, requirements.
Mo. Rev. Stat. § 135.208Additional enterprise zones to be designated, certain third class counties, ...
Mo. Rev. Stat. § 135.209Satellite enterprise zone may be established, city of Independence.
Mo. Rev. Stat. § 135.210Designation as enterprise zone, procedure — maximum number, exceptions — ...
Mo. Rev. Stat. § 135.212Additional enterprise zones to be designated — certain zones not to expire ...
Mo. Rev. Stat. § 135.215Real property improvements exemption from assessment and ad valorem taxes — ...
Mo. Rev. Stat. § 135.220Income earned by business, revenue producing enterprise, in zone, ...
Mo. Rev. Stat. § 135.225Tax credit for new or expanded business facility, requirements — ...
Mo. Rev. Stat. § 135.230Tax credits and exemptions, maximum period granted — calculation formula — ...
Mo. Rev. Stat. § 135.235Tax credit for expense of training employees — small corporations and ...
Mo. Rev. Stat. § 135.240Employees for which employer may claim training credit.
Mo. Rev. Stat. § 135.245Income tax refund limited to taxpayer establishing new facility in ...
Mo. Rev. Stat. § 135.247Federal empowerment, enterprise community deemed state enterprise zone — ...
Mo. Rev. Stat. § 135.250Rules authorized, procedure.
Mo. Rev. Stat. § 135.255Displaced enterprise zone resident assistance, when, limitations.
Mo. Rev. Stat. § 135.256Enterprise zone to be established in certain cities (Rolla).
Mo. Rev. Stat. § 135.257Enterprise zone to be established in city not within a county (St. Louis).
Mo. Rev. Stat. § 135.258Letter of intent required, when.
Mo. Rev. Stat. § 135.259Enterprise zone designated for a certain county (Wright County)
Mo. Rev. Stat. § 135.260Enterprise zone designated for a certain city (Carl Junction)
Mo. Rev. Stat. § 135.262Any area meeting enterprise zone requirements shall be designated as such.
Mo. Rev. Stat. § 135.270Strategic initiative investment income tax refund, automobile manufacturers ...
Mo. Rev. Stat. § 135.276Definitions.
Mo. Rev. Stat. § 135.277Taxable income of retained business facility exempt from income taxation, ...
Mo. Rev. Stat. § 135.279Tax credit, amount (Hazelwood Ford Plant) — calculation and limitations on ...
Mo. Rev. Stat. § 135.281Application for income tax refund (Hazelwood Ford Plant) — approval procedures.
Mo. Rev. Stat. § 135.283Program application — approval by department — executed agreement required, ...
Mo. Rev. Stat. § 135.284Contingent expiration of certain sections.
Mo. Rev. Stat. § 135.286Revenue-producing enterprises not eligible for certain tax benefits — time ...
Mo. Rev. Stat. § 135.300Definitions.
Mo. Rev. Stat. § 135.305Eligibility — amount of tax credit.
Mo. Rev. Stat. § 135.307Credit exceeding tax, not refunded, effect.
Mo. Rev. Stat. § 135.309Assignment of credit, procedure.
Mo. Rev. Stat. § 135.311Application, content, filed where.
Mo. Rev. Stat. § 135.313Credit for charcoal producers.
Mo. Rev. Stat. § 135.315Zero-cost adoption fund act — definitions — tax credit, amount — procedure ...
Mo. Rev. Stat. § 135.325Title.
Mo. Rev. Stat. § 135.326Definitions.
Mo. Rev. Stat. § 135.327Adoption tax credit — nonrecurring adoption expenses, amount — individual ...
Mo. Rev. Stat. § 135.329Credit not allowed, when.
Mo. Rev. Stat. § 135.331Adopted child eighteen years of age or older, credit not allowed — exception.
Mo. Rev. Stat. § 135.333Credit exceeding tax due or applied for, refundable, when — effect of ...
Mo. Rev. Stat. § 135.335Credit reduced, amount, when.
Mo. Rev. Stat. § 135.337Credit not to be considered for adoption subsidy.
Mo. Rev. Stat. § 135.339Rules authorized, procedure.
Mo. Rev. Stat. § 135.341Definitions — tax credit authorized, amount — application procedure — ...
Mo. Rev. Stat. § 135.350Definitions.
Mo. Rev. Stat. § 135.352Taxpayer owning interest in qualified project shall be allowed a state tax ...
Mo. Rev. Stat. § 135.355Eligibility statement must be filed with tax return, failure to comply, ...
Mo. Rev. Stat. § 135.357Capital gain exclusion, when.
Mo. Rev. Stat. § 135.359Rules authorized, procedure.
Mo. Rev. Stat. § 135.361Rules, effective, when — rules invalid and void, when.
Mo. Rev. Stat. § 135.362Eligibility statement, low-income housing credit, not applicable, when.
Mo. Rev. Stat. § 135.363Sale, assignment, transfer of tax credits allowed, when — statement ...
Mo. Rev. Stat. § 135.400Definitions.
Mo. Rev. Stat. § 135.401Community development fund, creation, administration by department of ...
Mo. Rev. Stat. § 135.403Tax credit for qualified investment in Missouri small businesses and ...
Mo. Rev. Stat. § 135.405Total tax credit minimum — maximum — not to limit other investments.
Mo. Rev. Stat. § 135.408Qualified investment in a small business, requirements — to be eligible for ...
Mo. Rev. Stat. § 135.411Investment to remain in business for five years — failure to comply, ...
Mo. Rev. Stat. § 135.414Requirements for business to be eligible for tax credit investments — ...
Mo. Rev. Stat. § 135.416Investment percentage required to be spent in Missouri.
Mo. Rev. Stat. § 135.420Director of department of economic development, duties, certificate of tax ...
Mo. Rev. Stat. § 135.423Revocation of tax credit, grounds for — procedures.
Mo. Rev. Stat. § 135.426Unused balance of tax credit — director to issue a new certificate for ...
Mo. Rev. Stat. § 135.429Penalties and procedural matters how determined.
Mo. Rev. Stat. § 135.430Department of social services, rulemaking authority.
Mo. Rev. Stat. § 135.432Rulemaking authority, procedure.
Mo. Rev. Stat. § 135.445Presidential disaster declaration — tax credit for insurance deductible on ...
Mo. Rev. Stat. § 135.457Tax credit, intern and apprentice recruitment — definitions — credit ...
Mo. Rev. Stat. § 135.460Citation of law — tax credit, amount, claim, limitation — allowable ...
Mo. Rev. Stat. § 135.475Rebuilding communities and neighborhood preservation act cited.
Mo. Rev. Stat. § 135.478Definitions.
Mo. Rev. Stat. § 135.481Taxpayers incurring eligible costs entitled to tax credit, amount, ...
Mo. Rev. Stat. § 135.484Limitation on available tax credits, allocation of available credits.
Mo. Rev. Stat. § 135.487Procedure for application for tax credit — department of economic ...
Mo. Rev. Stat. § 135.490Eligible small business to receive tax credit for efforts to comply with ...
Mo. Rev. Stat. § 135.500Title of law — definitions.
Mo. Rev. Stat. § 135.503Amount of credit, how calculated, reduction — insurance companies not ...
Mo. Rev. Stat. § 135.505Funding period.