{"data":{"id":"us-mo/mo.-rev.-stat.-135.020","jurisdiction":"us-mo","citation":"Mo. Rev. Stat. § 135.020","heading":"Credits, how applied, considered overpayment, when.","body":"A credit for property taxes shall be allowed for the amount provided in section 135.030. If the amount allowable as a credit exceeds the income tax reduced by other credits, then the excess shall be considered an overpayment of the income tax.","path":["Title X - TAXATION AND REVENUE","Chapter 135 - Tax Relief"],"source_url":"https://revisor.mo.gov/main/OneSection.aspx?section=135.020","current_through":"2026 legislative session (floor)","vintage":"","retrieved_at":"2026-09-03T22:23:25Z","sha256":"04aa8bca08605bbe8a61c8299bd07149cacf0bf07ef79d5f2d3fbdda6f3eefc1","source_id":"us-mo","stale":false,"prev":"us-mo/mo.-rev.-stat.-135.015","next":"us-mo/mo.-rev.-stat.-135.025"},"notice":"GroundRules: Original legal text. Not legal advice."}