Mo. Rev. Stat. § 135.331: Adopted child eighteen years of age or older, credit not allowed — exception.
Where this section sits in the code
- Title X - TAXATION AND REVENUE
- Chapter 135 - Tax Relief
No credit shall be allowable for the adoption of any child who has attained the age of eighteen, unless it has been determined that the child has a medical condition or disability that would limit the child's ability to live independently of the adoptive parents.
Collected 2026-09-03T22:23:25Z. Source file · JSON