135.326. Definitions.
Definitions.
135.326. As used in sections 135.325 to 135.339, the following termsshall mean:
(1) "Business entity", person, firm, a partner in a firm, corporation ora shareholder in an S corporation doing business in the state of Missouri andsubject to the state income tax imposed by the provisions of chapter 143,RSMo, or a corporation subject to the annual corporation franchise tax imposedby the provisions of chapter 147, RSMo, or an insurance company paying anannual tax on its gross premium receipts in this state, or other financialinstitution paying taxes to the state of Missouri or any political subdivisionof this state under the provisions of chapter 148, RSMo, or an express companywhich pays an annual tax on its gross receipts in this state pursuant tochapter 153, RSMo;
(2) "Handicap", a mental, physical, or emotional impairment thatsubstantially limits one or more major life activities, whether the impairmentis congenital or acquired by accident, injury or disease, and where theimpairment is verified by medical findings;
(3) "Nonrecurring adoption expenses", reasonable and necessary adoptionfees, court costs, attorney fees, and other expenses which are directlyrelated to the legal adoption of a special needs child and which are notincurred in violation of federal, state, or local law;
(4) "Special needs child", a child for whom it has been determined bythe division of family services, or by a child-placing agency licensed by thestate, or by a court of competent jurisdiction to be a child:
(a) That cannot or should not be returned to the home of his or herparents; and
(b) Who has a specific factor or condition such as ethnic background,age, membership in a minority or sibling group, medical condition, or handicapbecause of which it is reasonable to conclude that such child cannot be easilyplaced with adoptive parents;
(5) "State tax liability", any liability incurred by a taxpayer underthe provisions of chapter 143, RSMo, chapter 147, RSMo, chapter 148, RSMo, andchapter 153, RSMo, exclusive of the provisions relating to the withholding oftax as provided for in sections 143.191 to 143.265, RSMo, and relatedprovisions.
(L. 1987 S.B. 402 § 2, A.L. 1995 H.B. 414, A.L. 1999 H.B. 316, et al.)