Mo. Rev. Stat. § 135.307
135.307 Credit exceeding tax, not refunded, effect.
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.
(L. 1985 H.B. 831 § 3, A.L. 1996 H.B. 1237) Effective 1-01-97