The department may revoke a tax credit certificate if any representation to the department in connection with the application proves to have been false when made or if the application violates any conditions established by the department and stated in the tax credit certificate. The revocation may be in full or in part as the department may determine. The department shall specify the amount of credit being revoked and shall send notice of the revocation to the investor and to the state department of revenue.
Mo. Rev. Stat. § 135.423
Revocation of tax credit, grounds for — procedures
Known as the Adoption Tax Credit Act
The act spans §§ 135–135 (159 sections).
Effective: 01 Jan 1993, see footnote; (L. 1992 S.B. 661 & 620 § 12)
Official source: Missouri Revisor of Statutes. Reproduced from public-domain Missouri statutes; confirm against the official source for the current text. Not legal advice.