All investments in Missouri small businesses for which tax credits are claimed under the provisions of sections 135.400 to 135.430 shall satisfy the conditions of being registered or specifically exempt from registration by provisions or regulations under chapter 409 that require a certain percentage of the investment to be used in Missouri.
Mo. Rev. Stat. § 135.416
Investment percentage required to be spent in Missouri
Known as the Adoption Tax Credit Act
The act spans §§ 135–135 (159 sections).
Effective: 28 Aug 1994; (L. 1992 S.B. 661 & 620 § 10, A.L. 1994 H.B. 1547 & 961)
Official source: Missouri Revisor of Statutes. Reproduced from public-domain Missouri statutes; confirm against the official source for the current text. Not legal advice.