For all tax years beginning on or after January 1, 2005, no tax credits shall be approved, awarded, or issued to any person or entity claiming any tax credit under section 135.545; if an organization has been allocated credits for contribution-based credits prior to January 1, 2005, the organization may issue such credits prior to January 1, 2007, for qualified contributions.
Mo. Rev. Stat. § 135.546
Tax credits for investing in the transportation development of a distressed..
Known as the Adoption Tax Credit Act
The act spans §§ 135–135 (159 sections).
Effective: 28 Aug 2004; (L. 2004 S.B. 1155)
Official source: Missouri Revisor of Statutes. Reproduced from public-domain Missouri statutes; confirm against the official source for the current text. Not legal advice.