Chapter 135 Tax Relief
- 135.010. Definitions.
- 135.015. Time for filing and other procedural matters, how governed.
- 135.020. Credits, how applied, considered overpayment, when.
- 135.025. Accrued taxes and rent constituting taxes to be totaled--maximum amount allowable--allocation regulations, when.
- 135.030. Formula for determining credits--table to be prepared by director of revenue--taxpayer not applying for credit to be notified of eligibility.
- 135.035. Claims for calendar year 1975 and later affected.
- 135.090. Income tax credit for surviving spouses of public safety officers--sunset provision.
- 135.095. (Repealed L. 2007 S.B. 613 Revision § A)
- 135.096. Long-term care insurance tax deduction, amount.
- 135.100. Definitions.
- 135.110. Tax credit for new or expanded business facility--computation--maximum years and amount allowed--no credit allowed a public utility and certain businesses--definitions.
- 135.115. Vesting of tax credits, when--waiver, applicable when.
- 135.120. Deferment of tax credit--election--notice.
- 135.130. Transfer of business facility, all or part--apportionment of tax credit--estate of taxpayer entitled to credit and distributee of estate also entitled to credit.
- 135.140. Termination and resumption of operation of business--consent of director required for claim of credit.
- 135.150. Rules, promulgation duties--certification of applications for tax credit--application requesting credit granted when--denial, protest procedure--review by administrative hearing commission au
- 135.155. Prohibition on certain enterprises receiving certain incentives--expansion deemed new business facility--certain properties considered one facility, when.
- 135.200. Definitions.
- 135.205. Requirements to qualify as enterprise zone.
- 135.206. Counties, certain third class counties to have one enterprise zone designated, requirements.
- 135.207. Satellite zones may be established in certain cities or villages, requirements.
- 135.208. Additional enterprise zones to be designated, certain third class counties, Independence, Camden County, Randolph County, Ste. Genevieve County, Jefferson County, the city of Ava, the city of
- 135.209. Satellite enterprise zone may be established, city of Independence.
- 135.210. Designation as enterprise zone, procedure--maximum number, exceptions--report required from all zones--cancellation of zone, procedure.
- 135.212. Additional enterprise zones to be designated--certain zones not to expire before certain date (Linn, Macon counties).
- 135.215. Real property improvements exemption from assessment and ad valorem taxes--procedure--maximum period granted--abatement or exemption ceases, when.
- 135.220. Income earned by business, revenue producing enterprise, in zone, residential units, exemption, how computed.
- 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 sect
- 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 ent
- 135.235. Tax credit for expense of training employees--small corporations and partnerships.
- 135.240. Employees for which employer may claim training credit.
- 135.245. Income tax refund limited to taxpayer establishing new facility in enterprise zone--refund if tax credits earned exceed tax liability, when, limitations.
- 135.247. Federal empowerment, enterprise community deemed state enterprise zone--credits, exemption, refund--retail businesses eligible for benefits.
- 135.250. Rules authorized, procedure.
- 135.255. Displaced enterprise zone resident assistance, when, limitations.
- 135.256. Enterprise zone to be established in certain cities (Rolla).
- 135.257. Enterprise zone to be established in city not within a county (St. Louis).
- 135.258. Letter of intent required, when.
- 135.259. Enterprise zone designated for a certain county (Wright County)
- 135.260. Enterprise zone designated for a certain city (Carl Junction)
- 135.262. Any area meeting enterprise zone requirements shall be designated as such.
- 135.270. Strategic initiative investment income tax refund, automobile manufacturers or assemblers.
- 135.276. Definitions.
- 135.277. Taxable income of retained business facility exempt from income taxation, amount.
- 135.279. Tax credit, amount (Hazelwood Ford Plant)--calculation and limitations on credit.
- 135.281. Application for income tax refund (Hazelwood Ford Plant)--approval procedures.
- 135.283. Program application--approval by department--executed agreement required, contents.
- 135.284. Contingent expiration of certain sections.
- 135.286. Revenue-producing enterprises not eligible for certain tax benefits--time period of exemptions.
- 135.300. Definitions.
- 135.305. Eligibility--amount of tax credit.
- 135.307. Credit exceeding tax, not refunded, effect.
- 135.309. Assignment of credit, procedure.
- 135.311. Application, content, filed where.
- 135.313. Credit for charcoal producers.
- 135.325. Title.
- 135.326. Definitions.
- 135.327. Special needs child adoption tax credit--definitions--nonrecurring adoption expenses, amount--individual and business entities tax credit, amount, time for filing application--assignment of t
- 135.329. Credit not allowed, when.
- 135.331. Adopted child eighteen years of age or older, credit not allowed--exception.
- 135.333. Credit exceeding tax due or applied for, not refunded--may be carried forward, time limit--effect of assignment, transfer or sale of tax credit.
- 135.335. Credit reduced, amount, when.
- 135.337. Credit not to be considered for adoption subsidy.
- 135.339. Rules authorized, procedure.
- 135.348. (Repealed L. 2008 H.B. 2058 § A)
- 135.350. Definitions.
- 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.
- 135.355. Eligibility statement must be filed with tax return, failure to comply, effect--federal requirement to recapture, state requires to recapture, amount.
- 135.357. Capital gain exclusion, when.
- 135.359. Rules authorized, procedure.
- 135.361. Rules, effective, when--rules invalid and void, when.
- 135.362. Eligibility statement, low-income housing credit, not applicable, when.
- 135.363. Sale, assignment, transfer of tax credits allowed, when--statement required, submission to director--rules.
- 135.400. Definitions.
- 135.401. Community development fund, creation, administration by development of economic development, expenditures.
- 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
- 135.405. Total tax credit minimum--maximum--not to limit other investments.
- 135.408. Qualified investment in a small business, requirements--to be eligible for tax credit--required purposes for investments.
- 135.411. Investment to remain in business for five years--failure to comply, repayment of tax credit.
- 135.414. Requirements for business to be eligible for tax credit investments--ineligible persons or entities.
- 135.416. Investment percentage required to be spent in Missouri.
- 135.420. Director of department of economic development, duties, certificate of tax credit--procedure to request.
- 135.423. Revocation of tax credit, grounds for--procedures.
- 135.426. Unused balance of tax credit--director to issue a new certificate for unused balance.
- 135.429. Penalties and procedural matters how determined.
- 135.430. Department of social services, rulemaking authority.
- 135.431. Community development corporation formation--purpose--duties and powers--funding.
- 135.432. Rulemaking authority, procedure.
- 135.433. Initiative, public-private partnership for community development corporations--purpose--funding.
- 135.460. Citation of law--tax credit, amount, claim, limitation--allowable programs--report--apportionment of credits--rulemaking authority.
- 135.475. Rebuilding communities and neighborhood preservation act cited.
- 135.478. Definitions.
- 135.481. Taxpayers incurring eligible costs entitled to tax credit, amount, qualifications.
- 135.484. Limitation on available tax credits, allocation of available credits.
- 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 evaluatio
- 135.490. Eligible small business to receive tax credit for efforts to comply with Americans With Disabilities Act, amount--joint administration of tax credit.
- 135.500. Title of law--definitions.
- 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
- 135.505. Funding period.
- 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
- 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 eco
- 135.517. Qualified investments, requirements.
- 135.520. Annual review by division of finance, report of findings--decertification, grounds, notice of noncompliance--notice of decertification, decertification.
- 135.523. Certification revocation, application misrepresentations.
- 135.526. Registration of investments.
- 135.529. Sale or transfer of credit--rulemaking authority--administrative review.
- 135.530. Distressed community defined.
- 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 e
- 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
- 135.546. Tax credits for investing in the transportation development of a distressed community prohibited, when.
- 135.550. Definitions--tax credit, amount--limitations--director of social services determinations, classification of shelters--effective date.
- 135.562. Principal dwellings, tax credit for renovations for disability access.
- 135.575. Definitions--tax credit, amount--limitations--director of revenue, rules--sunset provision.
- 135.600. Definitions--tax credit, amount--limitations--director of social services determinations, classification of maternity homes--effective date.
- 135.630. Tax credit for contributions to pregnancy resource centers, definitions--amount--limitations--determination of qualifying centers--cumulative amount of credits--apportionment procedure, reapp
- 135.647. Donated food tax credit--definitions--amount--procedure to claim the credit--rulemaking authority--sunset provision.
- 135.679. Citation--definitions--tax credit, amount, claim procedure--rulemaking authority.
- 135.680. Definitions--tax credit, amount--recapture, when--rulemaking authority--reauthorization procedure--sunset provision.
- 135.682. Letter rulings to be issued, procedure--letter rulings closed records.
- 135.700. Tax credit for grape and wine producers.
- 135.710. Tax credit authorized, procedure--director of revenue duties--rulemaking authority--sunset provision.
- 135.750. Tax credit for qualified film production projects--definitions--application--cap--transfer of credits--sunset provision.
- 135.766. Tax credit for guaranty fee paid by small businesses, when.
- 135.800. Citation--definitions.
- 135.802. Information required to be submitted with tax credit applications--certain information required for specific tax credits--rulemaking authority--requirements to apply to certain recipients, wh
- 135.803. Ineligibility based on conflict of interest, when.
- 135.805. Certain information to be submitted annually, who, time period--due date of reporting requirements--requirements to apply to certain recipients, when--applicant in compliance, when, written n
- 135.810. Failure to report, penalties--notice required, when, taxpayer liable for penalties, when--change of address notification required--rulemaking authority.
- 135.815. Verification of applicant's tax payment status, when, effect of delinquency--employment of unauthorized aliens, effect of.
- 135.825. Tracking system for tax credits required--exception--rulemaking authority.
- 135.830. Tax credit accountability act of 2004 to be in addition to existing tax laws.
- 135.900. Definitions.
- 135.903. Rural empowerment zone criteria--application, zone created, reapplication--limitation.
- 135.906. Taxable income of certain entities exempt, when.
- 135.909. Expiration date.
- 135.950. Definitions.
- 135.953. Enhanced enterprise zone criteria--zone may be established in certain areas--additional criteria.
- 135.957. Enhanced enterprise zone board required, members--terms--board actions--chair--role of board.
- 135.960. Public hearing required, notice--petition, requirements--effective and expiration date--annual report.
- 135.963. Improvements exempt, when--authorizing resolution, contents--public hearing required, notice--certain property exempt from ad valorem taxes, duration--time period--property affected--assessor
- 135.967. Tax credit allowed, duration--prohibition on receiving other tax credits--limitations on issuance of tax credits--cap--eligibility of certain expansions--employee calculations--computation of
- 135.968. Megaprojects, tax credit authorized, eligibility--department duties--binding contract required, when--issuance of credits, procedure.
- 135.970. Rulemaking authority.
- 135.973. Eligibility of existing enterprise zones.
- 135.1150. Citation of law--definitions--tax credit, amount--claim application--limitation--transferability of credit--rulemaking authority--sunset provision.