Missouri Chapter 135 — Tax Relief

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Mo. Rev. Stat. § 135.010— Definitions
Mo. Rev. Stat. § 135.015— Time for filing and other procedural matters, how governed
Mo. Rev. Stat. § 135.020— Credits, how applied, considered overpayment, when
Mo. Rev. Stat. § 135.025— Accrued taxes and rent constituting taxes to be totaled — maximum amount..
Mo. Rev. Stat. § 135.030— Formula for determining credits — table to be prepared by director of..
Mo. Rev. Stat. § 135.035— Claims for calendar year 1975 and later affected
Mo. Rev. Stat. § 135.090— Income tax credit for surviving spouses of public safety officers — sunset..
Mo. Rev. Stat. § 135.096— Long-term care insurance tax deduction, amount
Mo. Rev. Stat. § 135.100— Definitions
Mo. Rev. Stat. § 135.110— Tax credit for new or expanded business facility — computation — maximum..
Mo. Rev. Stat. § 135.115— Vesting of tax credits, when — waiver, applicable when
Mo. Rev. Stat. § 135.120— Deferment of tax credit — election — notice
Mo. Rev. Stat. § 135.130— Transfer of business facility, all or part — apportionment of tax credit —..
Mo. Rev. Stat. § 135.140— Termination and resumption of operation of business — consent of director..
Mo. Rev. Stat. § 135.150— Rules, promulgation duties — certification of applications for tax credit —..
Mo. Rev. Stat. § 135.155— Prohibition on certain enterprises receiving certain incentives — expansion..
Mo. Rev. Stat. § 135.200— Definitions
Mo. Rev. Stat. § 135.204— Contingent effective date for certain sections
Mo. Rev. Stat. § 135.205— Requirements to qualify as enterprise zone
Mo. Rev. Stat. § 135.206— Counties, certain third class counties to have one enterprise zone..
Mo. Rev. Stat. § 135.207— Satellite zones may be established in certain cities or villages, requirements
Mo. Rev. Stat. § 135.208— Additional enterprise zones to be designated, certain third class counties,..
Mo. Rev. Stat. § 135.209— Satellite enterprise zone may be established, city of Independence
Mo. Rev. Stat. § 135.210— Designation as enterprise zone, procedure — maximum number, exceptions —..
Mo. Rev. Stat. § 135.212— Additional enterprise zones to be designated — certain zones not to expire..
Mo. Rev. Stat. § 135.215— Real property improvements exemption from assessment and ad valorem taxes —..
Mo. Rev. Stat. § 135.220— Income earned by business, revenue producing enterprise, in zone,..
Mo. Rev. Stat. § 135.225— Tax credit for new or expanded business facility, requirements —..
Mo. Rev. Stat. § 135.230— Tax credits and exemptions, maximum period granted — calculation formula —..
Mo. Rev. Stat. § 135.235— Tax credit for expense of training employees — small corporations and..
Mo. Rev. Stat. § 135.240— Employees for which employer may claim training credit
Mo. Rev. Stat. § 135.245— Income tax refund limited to taxpayer establishing new facility in..
Mo. Rev. Stat. § 135.247— Federal empowerment, enterprise community deemed state enterprise zone —..
Mo. Rev. Stat. § 135.250— Rules authorized, procedure
Mo. Rev. Stat. § 135.255— Displaced enterprise zone resident assistance, when, limitations
Mo. Rev. Stat. § 135.256— Enterprise zone to be established in certain cities (Rolla)
Mo. Rev. Stat. § 135.257— Enterprise zone to be established in city not within a county (St. Louis)
Mo. Rev. Stat. § 135.258— Letter of intent required, when
Mo. Rev. Stat. § 135.259— Enterprise zone designated for a certain county (Wright County)
Mo. Rev. Stat. § 135.260— Enterprise zone designated for a certain city (Carl Junction)
Mo. Rev. Stat. § 135.262— Any area meeting enterprise zone requirements shall be designated as such
Mo. Rev. Stat. § 135.270— Strategic initiative investment income tax refund, automobile manufacturers..
Mo. Rev. Stat. § 135.276— Definitions
Mo. Rev. Stat. § 135.277— Taxable income of retained business facility exempt from income taxation,..
Mo. Rev. Stat. § 135.279— Tax credit, amount (Hazelwood Ford Plant) — calculation and limitations on..
Mo. Rev. Stat. § 135.281— Application for income tax refund (Hazelwood Ford Plant) — approval procedures
Mo. Rev. Stat. § 135.283— Program application — approval by department — executed agreement required,..
Mo. Rev. Stat. § 135.284— Contingent expiration of certain sections
Mo. Rev. Stat. § 135.286— Revenue-producing enterprises not eligible for certain tax benefits — time..
Mo. Rev. Stat. § 135.300— Definitions
Mo. Rev. Stat. § 135.305— Eligibility — amount of tax credit
Mo. Rev. Stat. § 135.307— Credit exceeding tax, not refunded, effect
Mo. Rev. Stat. § 135.309— Assignment of credit, procedure
Mo. Rev. Stat. § 135.311— Application, content, filed where
Mo. Rev. Stat. § 135.313— Credit for charcoal producers
Mo. Rev. Stat. § 135.315— Zero-cost adoption fund act — definitions — tax credit, amount — procedure..
Mo. Rev. Stat. § 135.325— Title
Mo. Rev. Stat. § 135.326— Definitions
Mo. Rev. Stat. § 135.327— Adoption tax credit — nonrecurring adoption expenses, amount — individual..
Mo. Rev. Stat. § 135.329— Credit not allowed, when
Mo. Rev. Stat. § 135.331— Adopted child eighteen years of age or older, credit not allowed — exception
Mo. Rev. Stat. § 135.333— Credit exceeding tax due or applied for, refundable, when — effect of..
Mo. Rev. Stat. § 135.335— Credit reduced, amount, when
Mo. Rev. Stat. § 135.337— Credit not to be considered for adoption subsidy
Mo. Rev. Stat. § 135.339— Rules authorized, procedure
Mo. Rev. Stat. § 135.341— Definitions — tax credit authorized, amount — application procedure —..
Mo. Rev. Stat. § 135.350— Definitions
Mo. Rev. Stat. § 135.352— Taxpayer owning interest in qualified project shall be allowed a state tax..
Mo. Rev. Stat. § 135.355— Eligibility statement must be filed with tax return, failure to comply,..
Mo. Rev. Stat. § 135.357— Capital gain exclusion, when
Mo. Rev. Stat. § 135.359— Rules authorized, procedure
Mo. Rev. Stat. § 135.361— Rules, effective, when — rules invalid and void, when
Mo. Rev. Stat. § 135.362— Eligibility statement, low-income housing credit, not applicable, when
Mo. Rev. Stat. § 135.363— Sale, assignment, transfer of tax credits allowed, when — statement..
Mo. Rev. Stat. § 135.400— Definitions
Mo. Rev. Stat. § 135.401— Community development fund, creation, administration by department of..
Mo. Rev. Stat. § 135.403— Tax credit for qualified investment in Missouri small businesses and..
Mo. Rev. Stat. § 135.405— Total tax credit minimum — maximum — not to limit other investments
Mo. Rev. Stat. § 135.408— Qualified investment in a small business, requirements — to be eligible for..
Mo. Rev. Stat. § 135.411— Investment to remain in business for five years — failure to comply,..
Mo. Rev. Stat. § 135.414— Requirements for business to be eligible for tax credit investments —..
Mo. Rev. Stat. § 135.416— Investment percentage required to be spent in Missouri
Mo. Rev. Stat. § 135.420— Director of department of economic development, duties, certificate of tax..
Mo. Rev. Stat. § 135.423— Revocation of tax credit, grounds for — procedures
Mo. Rev. Stat. § 135.426— Unused balance of tax credit — director to issue a new certificate for..
Mo. Rev. Stat. § 135.429— Penalties and procedural matters how determined
Mo. Rev. Stat. § 135.430— Department of social services, rulemaking authority
Mo. Rev. Stat. § 135.432— Rulemaking authority, procedure
Mo. Rev. Stat. § 135.445— Presidential disaster declaration — tax credit for insurance deductible on..
Mo. Rev. Stat. § 135.457— Tax credit, intern and apprentice recruitment — definitions — credit..
Mo. Rev. Stat. § 135.460— Citation of law — tax credit, amount, claim, limitation — allowable..
Mo. Rev. Stat. § 135.475— Rebuilding communities and neighborhood preservation act cited
Mo. Rev. Stat. § 135.478— Definitions
Mo. Rev. Stat. § 135.481— Taxpayers incurring eligible costs entitled to tax credit, amount,..
Mo. Rev. Stat. § 135.484— Limitation on available tax credits, allocation of available credits
Mo. Rev. Stat. § 135.487— Procedure for application for tax credit — department of economic..
Mo. Rev. Stat. § 135.490— Eligible small business to receive tax credit for efforts to comply with..
Mo. Rev. Stat. § 135.500— Title of law — definitions
Mo. Rev. Stat. § 135.503— Amount of credit, how calculated, reduction — insurance companies not..
Mo. Rev. Stat. § 135.505— Funding period
Mo. Rev. Stat. § 135.508— Certification of profit or not-for-profit entities — limitation on..
Mo. Rev. Stat. § 135.516— Schedule of qualified investments — qualified distributions, when,..
Mo. Rev. Stat. § 135.517— Qualified investments, requirements
Mo. Rev. Stat. § 135.520— Annual review by division of finance, report of findings — decertification,..
Mo. Rev. Stat. § 135.523— Certification revocation, application misrepresentations
Mo. Rev. Stat. § 135.526— Registration of investments
Mo. Rev. Stat. § 135.529— Sale or transfer of credit — rulemaking authority — administrative review
Mo. Rev. Stat. § 135.530— Distressed community defined
Mo. Rev. Stat. § 135.535— Tax credit for relocating a business to a distressed community, approval by..
Mo. Rev. Stat. § 135.545— Tax credit for investing in the transportation development of a distressed..
Mo. Rev. Stat. § 135.546— Tax credits for investing in the transportation development of a distressed..
Mo. Rev. Stat. § 135.550— Definitions — tax credit, amount — limitations — director of social..
Mo. Rev. Stat. § 135.562— Principal dwellings, tax credit for renovations for disability access
Mo. Rev. Stat. § 135.600— Definitions — tax credit, amount — limitations — director of social..
Mo. Rev. Stat. § 135.621— Definitions — tax credit authorized, amount — department duties, procedures..
Mo. Rev. Stat. § 135.630— Tax credit for contributions to pregnancy resource centers, definitions —..
Mo. Rev. Stat. § 135.647— Donated food tax credit — definitions — amount — procedure to claim the..
Mo. Rev. Stat. § 135.679— Citation — definitions — tax credit, amount, claim procedure — rulemaking..
Mo. Rev. Stat. § 135.680— Definitions — tax credit, amount — recapture, when — rulemaking authority —..
Mo. Rev. Stat. § 135.682— Letter rulings to be issued, procedure — letter rulings closed records
Mo. Rev. Stat. § 135.686— Citation — definitions — tax credit, amount, claim procedure — rulemaking..
Mo. Rev. Stat. § 135.690— Faculty preceptors tax credit — definitions — amount — procedure — fund..
Mo. Rev. Stat. § 135.700— Tax credit for grape and wine producers
Mo. Rev. Stat. § 135.710— Tax credit authorized, procedure — director of revenue duties — rulemaking..
Mo. Rev. Stat. § 135.712— Citation of law — definitions
Mo. Rev. Stat. § 135.713— Educational assistance organization contribution tax credit — amount,..
Mo. Rev. Stat. § 135.714— Educational assistance organization duties — annual audit — duties of state..
Mo. Rev. Stat. § 135.715— Tax credit, cumulative amount — limitation on number of organizations —..
Mo. Rev. Stat. § 135.716— Contribution receipts and reports, standardized formats — state treasurer..
Mo. Rev. Stat. § 135.719— Rulemaking authority
Mo. Rev. Stat. § 135.750— Tax credit for qualified motion media production projects (Show MO Act) —..
Mo. Rev. Stat. § 135.753— Entertainment industry jobs act, tax credit — definitions — amount —..
Mo. Rev. Stat. § 135.766— Tax credit for guaranty fee paid by small businesses, when
Mo. Rev. Stat. § 135.772— High ethanol — definitions — seller tax credit amount, claim procedure —..
Mo. Rev. Stat. § 135.775— Biodiesel blend — definitions — seller tax credit, amount, procedure —..
Mo. Rev. Stat. § 135.778— Biodiesel producer — definitions — producer tax credit, amount, procedure —..
Mo. Rev. Stat. § 135.800— Citation — definitions
Mo. Rev. Stat. § 135.802— Information required to be submitted with tax credit applications — certain..
Mo. Rev. Stat. § 135.803— Ineligibility based on conflict of interest, when
Mo. Rev. Stat. § 135.805— Certain information to be submitted annually, who, time period — due date..
Mo. Rev. Stat. § 135.810— Failure to report, penalties — notice required, when, taxpayer liable for..
Mo. Rev. Stat. § 135.815— Verification of applicant's tax payment status, when, effect of delinquency..
Mo. Rev. Stat. § 135.825— Tracking system for tax credits required — exception — rulemaking authority
Mo. Rev. Stat. § 135.830— Tax credit accountability act of 2004 to be in addition to existing tax laws
Mo. Rev. Stat. § 135.950— Definitions
Mo. Rev. Stat. § 135.953— Enhanced enterprise zone criteria — zone may be established in certain..
Mo. Rev. Stat. § 135.957— Enhanced enterprise zone board required, members — terms — board actions —..
Mo. Rev. Stat. § 135.960— Public hearing required — ordinance requirements — expiration date — annual..
Mo. Rev. Stat. § 135.963— Improvements exempt, when — authorizing resolution, contents — public..
Mo. Rev. Stat. § 135.967— Tax credit allowed, duration — prohibition on receiving other tax credits —..
Mo. Rev. Stat. § 135.968— Megaprojects, tax credit authorized, eligibility — department duties —..
Mo. Rev. Stat. § 135.970— Rulemaking authority
Mo. Rev. Stat. § 135.973— Eligibility of existing enterprise zones
Mo. Rev. Stat. § 135.980— No restriction by ballot permitted for certain businesses with NAIC code —..
Mo. Rev. Stat. § 135.1125— Definitions — tax credit, amount — application — rulemaking authority —..
Mo. Rev. Stat. § 135.1150— Citation of law — definitions — tax credit, amount — claim application —..
Mo. Rev. Stat. § 135.1180— Citation of law — definitions — tax credit, amount, procedure — rulemaking..
Mo. Rev. Stat. § 135.1610— Urban farm — definitions — tax credit, amount, procedure — rules — sunset..
Mo. Rev. Stat. § 135.1670— Relocated jobs, eligibility for tax credits and financial incentives —..