Mo. Rev. Stat. § 135.311: Application, content, filed where.

When applying for a tax credit the wood energy producer shall make application for the credit to the division of energy of the department of economic development. The application shall include:

(1) The number of tons of processed wood products produced during the preceding calendar year;

(2) The name and address of the person to whom processed products were sold and the number of tons sold to each person;

(3) Other information which the department of economic development reasonably requires. The application shall be received and reviewed by the division of energy of the department of economic development and the division shall certify to the department of revenue each applicant which qualifies as a wood energy-producing facility.