Chapter 135 - Tax Relief

Section 135.010 Definitions.
Section 135.015 Time for filing and other procedural matters, how governed.
Section 135.020 Credits, how applied, considered overpayment, when.
Section 135.025 Accrued taxes and rent constituting taxes to be totaled — maximum amount allowable — allocation regulations, when.
Section 135.030 Formula for determining credits — table to be prepared by director of revenue — taxpayer not applying for credit to be notified of eligibility.
Section 135.035 Claims for calendar year 1975 and later affected.
Section 135.090 Income tax credit for surviving spouses of public safety officers — sunset provision.
Section 135.096 Long-term care insurance tax deduction, amount.
Section 135.100 Definitions.
Section 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.
Section 135.115 Vesting of tax credits, when — waiver, applicable when.
Section 135.120 Deferment of tax credit — election — notice.
Section 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.
Section 135.140 Termination and resumption of operation of business — consent of director required for claim of credit.
Section 135.150 Rules, promulgation duties — certification of applications for tax credit — application requesting credit granted when — denial, protest procedure — review by administrative hearing commission authorized.
Section 135.155 Prohibition on certain enterprises receiving certain incentives — expansion deemed new business facility — certain properties considered one facility, when.
Section 135.200 Definitions.
Section 135.204 Contingent effective date for certain sections.
Section 135.205 Requirements to qualify as enterprise zone.
Section 135.206 Counties, certain third class counties to have one enterprise zone designated, requirements.
Section 135.207 Satellite zones may be established in certain cities or villages, requirements.
Section 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 Portageville, the city of Lamar, requirements.
Section 135.209 Satellite enterprise zone may be established, city of Independence.
Section 135.210 Designation as enterprise zone, procedure — maximum number, exceptions — report required from all zones — cancellation of zone, procedure.
Section 135.212 Additional enterprise zones to be designated — certain zones not to expire before certain date (Linn, Macon counties).
Section 135.215 Real property improvements exemption from assessment and ad valorem taxes — procedure — maximum period granted — abatement or exemption ceases, when.
Section 135.220 Income earned by business, revenue producing enterprise, in zone, residential units, exemption, how computed.
Section 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 section 135.110 — vesting of credits and exemptions, when — waiver of credits and exemptions, when.
Section 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 enterprise zone — petition for additional period, qualifications.
Section 135.235 Tax credit for expense of training employees — small corporations and partnerships.
Section 135.240 Employees for which employer may claim training credit.
Section 135.245 Income tax refund limited to taxpayer establishing new facility in enterprise zone — refund if tax credits earned exceed tax liability, when, limitations.
Section 135.247 Federal empowerment, enterprise community deemed state enterprise zone — credits, exemption, refund — retail businesses eligible for benefits.
Section 135.250 Rules authorized, procedure.
Section 135.255 Displaced enterprise zone resident assistance, when, limitations.
Section 135.256 Enterprise zone to be established in certain cities (Rolla).
Section 135.257 Enterprise zone to be established in city not within a county (St. Louis).
Section 135.258 Letter of intent required, when.
Section 135.259 Enterprise zone designated for a certain county (Wright County)
Section 135.260 Enterprise zone designated for a certain city (Carl Junction)
Section 135.262 Any area meeting enterprise zone requirements shall be designated as such.
Section 135.270 Strategic initiative investment income tax refund, automobile manufacturers or assemblers.
Section 135.276 Definitions.
Section 135.277 Taxable income of retained business facility exempt from income taxation, amount.
Section 135.279 Tax credit, amount (Hazelwood Ford Plant) — calculation and limitations on credit.
Section 135.281 Application for income tax refund (Hazelwood Ford Plant) — approval procedures.
Section 135.283 Program application — approval by department — executed agreement required, contents.
Section 135.284 Contingent expiration of certain sections.
Section 135.286 Revenue-producing enterprises not eligible for certain tax benefits — time period of exemptions.
Section 135.300 Definitions.
Section 135.305 Eligibility — amount of tax credit.
Section 135.307 Credit exceeding tax, not refunded, effect.
Section 135.309 Assignment of credit, procedure.
Section 135.311 Application, content, filed where.
Section 135.313 Credit for charcoal producers.
Section 135.325 Title.
Section 135.326 Definitions.
Section 135.327 Special needs child adoption tax credit — nonrecurring adoption expenses, amount — individual and business entities tax credit, amount, time for filing application — assignment of tax credit, when.
Section 135.329 Credit not allowed, when.
Section 135.331 Adopted child eighteen years of age or older, credit not allowed — exception.
Section 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.
Section 135.335 Credit reduced, amount, when.
Section 135.337 Credit not to be considered for adoption subsidy.
Section 135.339 Rules authorized, procedure.
Section 135.341 Definitions — tax credit authorized, amount — application procedure — assignment — rulemaking authority — sunset provision.
Section 135.350 Definitions.
Section 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.
Section 135.355 Eligibility statement must be filed with tax return, failure to comply, effect — federal requirement to recapture, state requires to recapture, amount.
Section 135.357 Capital gain exclusion, when.
Section 135.359 Rules authorized, procedure.
Section 135.361 Rules, effective, when — rules invalid and void, when.
Section 135.362 Eligibility statement, low-income housing credit, not applicable, when.
Section 135.363 Sale, assignment, transfer of tax credits allowed, when — statement required, submission to director — rules.
Section 135.400 Definitions.
Section 135.401 Community development fund, creation, administration by development of economic development, expenditures.
Section 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 of amount of investment eligible for tax credit.
Section 135.405 Total tax credit minimum — maximum — not to limit other investments.
Section 135.408 Qualified investment in a small business, requirements — to be eligible for tax credit — required purposes for investments.
Section 135.411 Investment to remain in business for five years — failure to comply, repayment of tax credit.
Section 135.414 Requirements for business to be eligible for tax credit investments — ineligible persons or entities.
Section 135.416 Investment percentage required to be spent in Missouri.
Section 135.420 Director of department of economic development, duties, certificate of tax credit — procedure to request.
Section 135.423 Revocation of tax credit, grounds for — procedures.
Section 135.426 Unused balance of tax credit — director to issue a new certificate for unused balance.
Section 135.429 Penalties and procedural matters how determined.
Section 135.430 Department of social services, rulemaking authority.
Section 135.432 Rulemaking authority, procedure.
Section 135.460 Citation of law — tax credit, amount, claim, limitation — allowable programs — report — apportionment of credits — rulemaking authority.
Section 135.475 Rebuilding communities and neighborhood preservation act cited.
Section 135.478 Definitions.
Section 135.481 Taxpayers incurring eligible costs entitled to tax credit, amount, qualifications.
Section 135.484 Limitation on available tax credits, allocation of available credits.
Section 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 evaluation.
Section 135.490 Eligible small business to receive tax credit for efforts to comply with Americans With Disabilities Act, amount — joint administration of tax credit.
Section 135.500 Title of law — definitions.
Section 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 capital — notification of limitation.
Section 135.505 Funding period.
Section 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 — responsibility for administration of tax credits — rulemaking authority.
Section 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 economic development.
Section 135.517 Qualified investments, requirements.
Section 135.520 Annual review by division of finance, report of findings — decertification, grounds, notice of noncompliance — notice of decertification, decertification.
Section 135.523 Certification revocation, application misrepresentations.
Section 135.526 Registration of investments.
Section 135.529 Sale or transfer of credit — rulemaking authority — administrative review.
Section 135.530 Distressed community defined.
Section 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 equipment — transfer of certificate of credit — maximum amount allowed, credit carried over — limitations — tax credit for existing business in a distressed community which hires new employees, conditions and types of businesses eligible.
Section 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, maximum amount allowed.
Section 135.546 Tax credits for investing in the transportation development of a distressed community prohibited, when.
Section 135.550 Definitions — tax credit, amount — limitations — director of social services determinations, classification of shelters — effective date.
Section 135.562 Principal dwellings, tax credit for renovations for disability access.
Section 135.600 Definitions — tax credit, amount — limitations — director of social services determinations, classification of maternity homes — effective date — sunset provision.
Section 135.621 Definitions — tax credit authorized, amount — department duties, procedures — taxpayer identity, diaper banks to provide to department — sunset provision.
Section 135.630 Tax credit for contributions to pregnancy resource centers, definitions — amount — limitations — determination of qualifying centers — cumulative amount of credits — apportionment procedure, reapportionment of credits — identity of contributors provided to director, confidentiality.
Section 135.647 Donated food tax credit — definitions — amount — procedure to claim the credit — rulemaking authority — sunset provision.
Section 135.679 Citation — definitions — tax credit, amount, claim procedure — rulemaking authority.
Section 135.680 Definitions — tax credit, amount — recapture, when — rulemaking authority — reauthorization procedure — sunset provision.
Section 135.682 Letter rulings to be issued, procedure — letter rulings closed records.
Section 135.686 Citation — definitions — tax credit, amount, claim procedure — rulemaking authority.
Section 135.700 Tax credit for grape and wine producers.
Section 135.710 Tax credit authorized, procedure — director of revenue duties — rulemaking authority — sunset provision.
Section 135.750 Tax credit for qualified film production projects — definitions — application — cap — transfer of credits — sunset provision.
Section 135.766 Tax credit for guaranty fee paid by small businesses, when.
Section 135.800 Citation — definitions.
Section 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, when — duties of agencies.
Section 135.803 Ineligibility based on conflict of interest, when.
Section 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 notification, when, records available for review — effective date — names of recipients to be made public.
Section 135.810 Failure to report, penalties — notice required, when, taxpayer liable for penalties, when — change of address notification required — rulemaking authority.
Section 135.815 Verification of applicant's tax payment status, when, effect of delinquency — employment of unauthorized aliens, effect of.
Section 135.825 Tracking system for tax credits required — exception — rulemaking authority.
Section 135.830 Tax credit accountability act of 2004 to be in addition to existing tax laws.
Section 135.950 Definitions.
Section 135.953 Enhanced enterprise zone criteria — zone may be established in certain areas — additional criteria.
Section 135.957 Enhanced enterprise zone board required, members — terms — board actions — chair — role of board.
Section 135.960 Public hearing required — ordinance requirements — expiration date — annual report.
Section 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's duties.
Section 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 credit — flow-through tax treatments — credits may be claimed, when — certificates — refunds — verification procedures.
Section 135.968 Megaprojects, tax credit authorized, eligibility — department duties — binding contract required, when — issuance of credits, procedure.
Section 135.970 Rulemaking authority.
Section 135.973 Eligibility of existing enterprise zones.
Section 135.980 No restriction by ballot permitted for certain businesses with NAIC code — expiration date.
Section 135.1125 Definitions — tax credit, amount — application — rulemaking authority — sunset provision.
Section 135.1150 Citation of law — definitions — tax credit, amount — claim application — limitation — transferability of credit — rulemaking authority.
Section 135.1180 Citation of law — definitions — tax credit, amount, procedure — rulemaking authority.
Section 135.1670 Relocated jobs, eligibility for tax credits and financial incentives — director's duties — expiration date.