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- Mo. Rev. Stat. § 135.215 · Real property improvements exemption from assessment and ad valorem taxes — procedure — maximum period granted — abatement or exemption ceases, when.
- Mo. Rev. Stat. § 135.220 · Income earned by business, revenue producing enterprise, in zone, residential units, exemption, how computed.
- Mo. Rev. Stat. § 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.
- Mo. Rev. Stat. § 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.
- Mo. Rev. Stat. § 135.235 · Tax credit for expense of training employees — small corporations and partnerships.
- Mo. Rev. Stat. § 135.240 · Employees for which employer may claim training credit.
- Mo. Rev. Stat. § 135.245 · Income tax refund limited to taxpayer establishing new facility in enterprise zone — refund if tax credits earned exceed tax liability, when, limitations.
- Mo. Rev. Stat. § 135.247 · Federal empowerment, enterprise community deemed state enterprise zone — credits, exemption, refund — retail businesses eligible for benefits.
- Mo. Rev. Stat. § 135.250 · Rules authorized, procedure.
- Mo. Rev. Stat. § 135.255 · Displaced enterprise zone resident assistance, when, limitations.
- Mo. Rev. Stat. § 135.256 · Enterprise zone to be established in certain cities (Rolla).
- Mo. Rev. Stat. § 135.257 · Enterprise zone to be established in city not within a county (St. Louis).
- Mo. Rev. Stat. § 135.258 · Letter of intent required, when.
- Mo. Rev. Stat. § 135.259 · Enterprise zone designated for a certain county (Wright County)
- Mo. Rev. Stat. § 135.260 · Enterprise zone designated for a certain city (Carl Junction)
- Mo. Rev. Stat. § 135.262 · Any area meeting enterprise zone requirements shall be designated as such.
- Mo. Rev. Stat. § 135.270 · Strategic initiative investment income tax refund, automobile manufacturers or assemblers.
- Mo. Rev. Stat. § 135.276 · Qualifications for public office — nonresidents.
- Mo. Rev. Stat. § 135.277 · Taxable income of retained business facility exempt from income taxation, amount.
- Mo. Rev. Stat. § 135.279 · Tax credit, amount (Hazelwood Ford Plant) — calculation and limitations on credit.
- Mo. Rev. Stat. § 135.281 · Application for income tax refund (Hazelwood Ford Plant) — approval procedures.
- Mo. Rev. Stat. § 135.283 · Program application — approval by department — executed agreement required, contents.
- Mo. Rev. Stat. § 135.284 · Contingent expiration of certain sections.
- Mo. Rev. Stat. § 135.286 · Revenue-producing enterprises not eligible for certain tax benefits — time period of exemptions.
- Mo. Rev. Stat. § 135.300 · Definitions.
- Mo. Rev. Stat. § 135.305 · Eligibility — amount of tax credit.
- Mo. Rev. Stat. § 135.307 · Credit exceeding tax, not refunded, effect.
- Mo. Rev. Stat. § 135.309 · Assignment of credit, procedure.
- Mo. Rev. Stat. § 135.311 · Application, content, filed where.
- Mo. Rev. Stat. § 135.313 · Credit for charcoal producers.
- Mo. Rev. Stat. § 135.315 · Zero-cost adoption fund act — definitions — tax credit, amount — procedure — rules — sunset provision.
- Mo. Rev. Stat. § 135.325 · Title.
- Mo. Rev. Stat. § 135.326 · Definitions.
- Mo. Rev. Stat. § 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.
- Mo. Rev. Stat. § 135.329 · Credit not allowed, when.
- Mo. Rev. Stat. § 135.331 · Adopted child eighteen years of age or older, credit not allowed — exception.
- Mo. Rev. Stat. § 135.333 · Credit exceeding tax due or applied for, refundable, when — effect of assignment, transfer or sale of tax credit.
- Mo. Rev. Stat. § 135.335 · Credit reduced, amount, when.
- Mo. Rev. Stat. § 135.337 · Credit not to be considered for adoption subsidy.
- Mo. Rev. Stat. § 135.339 · Rules authorized, procedure.
- Mo. Rev. Stat. § 135.341 · Definitions — tax credit authorized, amount — application procedure — assignment — rulemaking authority — sunset provision.
- Mo. Rev. Stat. § 135.350 · Definitions.
- Mo. Rev. Stat. § 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.
- Mo. Rev. Stat. § 135.355 · Eligibility statement must be filed with tax return, failure to comply, effect — federal requirement to recapture, state requires to recapture, amount.
- Mo. Rev. Stat. § 135.357 · Capital gain exclusion, when.
- Mo. Rev. Stat. § 135.359 · Rules authorized, procedure.
- Mo. Rev. Stat. § 135.361 · Rules, effective, when — rules invalid and void, when.
- Mo. Rev. Stat. § 135.362 · Eligibility statement, low-income housing credit, not applicable, when.
- Mo. Rev. Stat. § 135.363 · Sale, assignment, transfer of tax credits allowed, when — statement required, submission to director — rules.
- Mo. Rev. Stat. § 135.400 · Definitions.
- Mo. Rev. Stat. § 135.401 · Community development fund, creation, administration by department of economic development, expenditures.
- Mo. Rev. Stat. § 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.
- Mo. Rev. Stat. § 135.405 · Total tax credit minimum — maximum — not to limit other investments.
- Mo. Rev. Stat. § 135.408 · Qualified investment in a small business, requirements — to be eligible for tax credit — required purposes for investments.
- Mo. Rev. Stat. § 135.411 · Investment to remain in business for five years — failure to comply, repayment of tax credit.
- Mo. Rev. Stat. § 135.414 · Requirements for business to be eligible for tax credit investments — ineligible persons or entities.
- Mo. Rev. Stat. § 135.416 · Investment percentage required to be spent in Missouri.
- Mo. Rev. Stat. § 135.420 · Director of department of economic development, duties, certificate of tax credit — procedure to request.
- Mo. Rev. Stat. § 135.423 · Revocation of tax credit, grounds for — procedures.
- Mo. Rev. Stat. § 135.426 · Unused balance of tax credit — director to issue a new certificate for unused balance.
- Mo. Rev. Stat. § 135.429 · Penalties and procedural matters how determined.
- Mo. Rev. Stat. § 135.430 · Department of social services, rulemaking authority.
- Mo. Rev. Stat. § 135.432 · Rulemaking authority, procedure.
- Mo. Rev. Stat. § 135.445 · Presidential disaster declaration — tax credit for insurance deductible on homestead — definitions — amount, procedure — rules.
- Mo. Rev. Stat. § 135.457 · Tax credit, intern and apprentice recruitment — definitions — credit amount, criteria — requirements — annual report — rulemaking — sunset date.
- Mo. Rev. Stat. § 135.460 · Citation of law — tax credit, amount, claim, limitation — allowable programs — report — apportionment of credits.
- Mo. Rev. Stat. § 135.475 · Rebuilding communities and neighborhood preservation act cited.
- Mo. Rev. Stat. § 135.478 · Definitions.
- Mo. Rev. Stat. § 135.481 · Taxpayers incurring eligible costs entitled to tax credit, amount, qualifications.
- Mo. Rev. Stat. § 135.484 · Limitation on available tax credits, allocation of available credits.
- Mo. Rev. Stat. § 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.
- Mo. Rev. Stat. § 135.490 · Eligible small business to receive tax credit for efforts to comply with Americans With Disabilities Act, amount — joint administration of tax credit.
- Mo. Rev. Stat. § 135.500 · Title of law — definitions.
- Mo. Rev. Stat. § 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.
- Mo. Rev. Stat. § 135.505 · Funding period.
- Mo. Rev. Stat. § 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.
- Mo. Rev. Stat. § 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.
- Mo. Rev. Stat. § 135.517 · Qualified investments, requirements.
- Mo. Rev. Stat. § 135.520 · Annual review by division of finance, report of findings — decertification, grounds, notice of noncompliance — notice of decertification, decertification.
- Mo. Rev. Stat. § 135.523 · Certification revocation, application misrepresentations.
- Mo. Rev. Stat. § 135.526 · Registration of investments.
- Mo. Rev. Stat. § 135.529 · Sale or transfer of credit — rulemaking authority — administrative review.
- Mo. Rev. Stat. § 135.530 · Distressed community defined.
- Mo. Rev. Stat. § 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.
- Mo. Rev. Stat. § 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.
- Mo. Rev. Stat. § 135.546 · Tax credits for investing in the transportation development of a distressed community prohibited, when.
- Mo. Rev. Stat. § 135.550 · Definitions — tax credit, amount — limitations — director of social services determinations, classification of shelters and centers — effective date.
- Mo. Rev. Stat. § 135.562 · Principal dwellings, tax credit for renovations for disability access.
- Mo. Rev. Stat. § 135.600 · Definitions — tax credit, amount — limitations — director of social services determinations, classification of maternity homes — effective date.
- Mo. Rev. Stat. § 135.621 · Definitions — tax credit authorized, amount — department duties, procedures — taxpayer identity, diaper banks to provide to department — sunset provision.
- Mo. Rev. Stat. § 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.
- Mo. Rev. Stat. § 135.647 · Donated food tax credit — definitions — amount — procedure to claim the credit — rulemaking authority — sunset provision.
- Mo. Rev. Stat. § 135.679 · Citation — definitions — tax credit, amount, claim procedure — rulemaking authority.
- Mo. Rev. Stat. § 135.680 · Definitions — tax credit, amount — recapture, when — rulemaking authority — reauthorization procedure — sunset provision.
- Mo. Rev. Stat. § 135.682 · Letter rulings to be issued, procedure — letter rulings closed records.
- Mo. Rev. Stat. § 135.686 · Citation — definitions — tax credit, amount, claim procedure — rulemaking authority.
- Mo. Rev. Stat. § 135.690 · Faculty preceptors tax credit — definitions — amount — procedure — fund created, use of moneys — rules.
- Mo. Rev. Stat. § 135.700 · Tax credit for grape and wine producers.
- Mo. Rev. Stat. § 135.710 · Tax credit authorized, procedure — director of revenue duties — rulemaking authority — sunset provision.
- Mo. Rev. Stat. § 135.712 · Citation of law — definitions.