The wood energy producer may elect to assign to a third party the approved tax credit. Certification of assignment and other appropriate forms must be filed with the Missouri department of revenue.
Mo. Rev. Stat. § 135.309
Assignment of credit, procedure
Known as the Adoption Tax Credit Act
The act spans §§ 135–135 (159 sections).
Effective: 01 Jan 1997, see footnote; (L. 1985 H.B. 831 § 4, A.L. 1996 H.B. 1237)
Official source: Missouri Revisor of Statutes. Reproduced from public-domain Missouri statutes; confirm against the official source for the current text. Not legal advice.