Mo. Rev. Stat. § 135.411: Investment to remain in business for five years — failure to comply, repayment of tax credit.
Where this section sits in the code
- Title X - TAXATION AND REVENUE
- Chapter 135 - Tax Relief
The amount of the qualified investment made in a Missouri small business must remain in that business for a minimum of five years. Withdrawal of the investment prior to the minimum five-year period shall result in revocation of the tax credit, and repayment of any amounts of the tax credit already applied against the investor's state tax liability.
Collected 2026-09-03T22:23:25Z. Source file · JSON