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.
Mo. Rev. Stat. § 135.020
Credits, how applied, considered overpayment, when
Known as the Adoption Tax Credit Act
The act spans §§ 135–135 (159 sections).
Effective: 01 Oct 1973, see footnote; (L. 1973 H.B. 149, et al.)
Official source: Missouri Revisor of Statutes. Reproduced from public-domain Missouri statutes; confirm against the official source for the current text. Not legal advice.