135.010Definitions135.015Time for filing and other procedural matters, how governed135.020Credits, how applied, considered overpayment, when135.025Accrued taxes and rent constituting taxes to be totaled — maximum amount allowable — allocation regulations, when135.030Formula for determining credits — table to be prepared by director of revenue — taxpayer not applying for credit to be notified of eligibility135.035Claims for calendar year 1975 and later affected135.090Income tax credit for surviving spouses of public safety officers — sunset provision135.095(Repealed L. 2007 S.B. 613 Revision § A)Repealed135.096Long-term care insurance tax deduction, amount135.100Definitions135.110Tax credit for new or expanded business facility — computation — maximum years and amount allowed — no credit allowed a public utility and certain businesses — definitions135.1125Definitions — tax credit, amount — application — rulemaking authority — sunset provision135.115Vesting of tax credits, when — waiver, applicable when135.1150Citation of law — definitions — tax credit, amount — claim application — limitation — transferability of credit — rulemaking authority135.1180Citation of law — definitions — tax credit, amount, procedure — rulemaking authority135.120Deferment of tax credit — election — notice135.130Transfer of business facility, all or part — apportionment of tax credit — estate of taxpayer entitled to credit and distributee of estate also entitled to credit135.140Termination and resumption of operation of business — consent of director required for claim of credit135.150Rules, promulgation duties — certification of applications for tax credit — application requesting credit granted when — denial, protest procedure — review by administrative hearing commission authorized135.155Prohibition on certain enterprises receiving certain incentives — expansion deemed new business facility — certain properties considered one facility, when135.160(Repealed L. 1991 H.B. 294 & 405 § A)Repealed135.1610Urban farm — definitions — tax credit, amount, procedure — rules — sunset provision135.1670Relocated jobs, eligibility for tax credits and financial incentives — director's duties — expiration date135.200Definitions135.204Contingent effective date for certain sections135.205Requirements to qualify as enterprise zone135.206Counties, certain third class counties to have one enterprise zone designated, requirements135.207Satellite zones may be established in certain cities or villages, requirements135.208Additional enterprise zones to be designated, certain third class counties, Independence, Camden County, Randolph County, Ste. Genevieve County, Jefferson County, the city of Ava, the city of Portageville, the city of Lamar, requirements135.209Satellite enterprise zone may be established, city of Independence135.210Designation as enterprise zone, procedure — maximum number, exceptions — report required from all zones — cancellation of zone, procedure135.212Additional enterprise zones to be designated — certain zones not to expire before certain date (Linn, Macon counties)135.215Real property improvements exemption from assessment and ad valorem taxes — procedure — maximum period granted — abatement or exemption ceases, when135.220Income earned by business, revenue producing enterprise, in zone, residential units, exemption, how computed135.225Tax credit for new or expanded business facility, requirements — definitions — apportionment of credits — period for which tax credit granted — election to forfeit and claim tax credit under section 135.110 — vesting of credits and exemptions, when — waiver of credits and exemptions, when135.230Tax credits and exemptions, maximum period granted — calculation formula — employee requirements, waived or reduced, when — motor carrier, tax credits, conditions — expansion of boundaries of enterprise zone — petition for additional period, qualifications135.235Tax credit for expense of training employees — small corporations and partnerships135.240Employees for which employer may claim training credit135.245Income tax refund limited to taxpayer establishing new facility in enterprise zone — refund if tax credits earned exceed tax liability, when, limitations135.247Federal empowerment, enterprise community deemed state enterprise zone — credits, exemption, refund — retail businesses eligible for benefits135.250Rules authorized, procedure135.255Displaced enterprise zone resident assistance, when, limitations135.256Enterprise zone to be established in certain cities (Rolla)135.257Enterprise zone to be established in city not within a county (St. Louis)135.258Letter of intent required, when135.259Enterprise zone designated for a certain county (Wright County)135.260Enterprise zone designated for a certain city (Carl Junction)135.262Any area meeting enterprise zone requirements shall be designated as such135.270Strategic initiative investment income tax refund, automobile manufacturers or assemblers135.275(Repealed L. 1994 S.B. 804 Revision § A)Repealed135.276Definitions135.277Taxable income of retained business facility exempt from income taxation, amount135.279Tax credit, amount (Hazelwood Ford Plant) — calculation and limitations on credit135.280(Repealed L. 1994 S.B. 804 Revision § A)Repealed135.281Application for income tax refund (Hazelwood Ford Plant) — approval procedures135.282(Repealed L. 1994 S.B. 804 Revision § A)Repealed135.283Program application — approval by department — executed agreement required, contents135.284Contingent expiration of certain sections135.285(Repealed L. 1994 S.B. 804 Revision § A)Repealed135.286Revenue-producing enterprises not eligible for certain tax benefits — time period of exemptions135.287(Repealed L. 1994 S.B. 804 Revision § A)Repealed135.300Definitions135.305Eligibility — amount of tax credit135.307Credit exceeding tax, not refunded, effect135.309Assignment of credit, procedure135.311Application, content, filed where135.313Credit for charcoal producers135.315Zero-cost adoption fund act — definitions — tax credit, amount — procedure — rules — sunset provision135.325Title135.326Definitions135.327Adoption tax credit — nonrecurring adoption expenses, amount — individual and business entities tax credit, amount, time for filing application — assignment of tax credit, when135.329Credit not allowed, when135.331Adopted child eighteen years of age or older, credit not allowed — exception135.333Credit exceeding tax due or applied for, refundable, when — effect of assignment, transfer or sale of tax credit135.335Credit reduced, amount, when135.337Credit not to be considered for adoption subsidy135.339Rules authorized, procedure135.341Definitions — tax credit authorized, amount — application procedure — assignment — rulemaking authority — sunset provision135.348(Repealed L. 2008 H.B. 2058 § A)Repealed135.350Definitions135.352Taxpayer owning interest in qualified project shall be allowed a state tax credit, how determined, cap — carry-back and carry-forward of credit authorized — rules promulgation and procedure135.355Eligibility statement must be filed with tax return, failure to comply, effect — federal requirement to recapture, state requires to recapture, amount135.357Capital gain exclusion, when135.359Rules authorized, procedure135.360(Repealed L. 2000 S.B. 1001)Repealed135.361Rules, effective, when — rules invalid and void, when135.362Eligibility statement, low-income housing credit, not applicable, when135.363Sale, assignment, transfer of tax credits allowed, when — statement required, submission to director — rules135.400Definitions135.401Community development fund, creation, administration by department of economic development, expenditures135.403Tax credit for qualified investment in Missouri small businesses and qualified investors in community banks or community development corporations — credit evidenced by certificate, limitation of amount of investment eligible for tax credit135.405Total tax credit minimum — maximum — not to limit other investments135.408Qualified investment in a small business, requirements — to be eligible for tax credit — required purposes for investments135.411Investment to remain in business for five years — failure to comply, repayment of tax credit135.414Requirements for business to be eligible for tax credit investments — ineligible persons or entities135.416Investment percentage required to be spent in Missouri135.420Director of department of economic development, duties, certificate of tax credit — procedure to request135.423Revocation of tax credit, grounds for — procedures135.426Unused balance of tax credit — director to issue a new certificate for unused balance135.429Penalties and procedural matters how determined135.430Department of social services, rulemaking authority135.431(Repealed L. 2010 H.B. 1965 § A)Repealed135.432Rulemaking authority, procedure135.433(Repealed L. 2010 H.B. 1965 § A)Repealed135.445Presidential disaster declaration — tax credit for insurance deductible on homestead — definitions — amount, procedure — rules135.457Tax credit, intern and apprentice recruitment — definitions — credit amount, criteria — requirements — annual report — rulemaking — sunset date135.460Citation of law — tax credit, amount, claim, limitation — allowable programs — report — apportionment of credits135.475Rebuilding communities and neighborhood preservation act cited135.478Definitions135.481Taxpayers incurring eligible costs entitled to tax credit, amount, qualifications135.484Limitation on available tax credits, allocation of available credits135.487Procedure for application for tax credit — department of economic development may cooperate with political subdivisions to determine eligibility — department to conduct annual program evaluation135.490Eligible small business to receive tax credit for efforts to comply with Americans With Disabilities Act, amount — joint administration of tax credit135.500Title of law — definitions135.503Amount of credit, how calculated, reduction — insurance companies not required to pay retaliatory tax, when — carry forward — limitation on amounts of certified capital, allocation of certified capital — notification of limitation135.505Funding period135.508Certification of profit or not-for-profit entities — limitation on insurance companies, management or direction of certified capital company — seventy-five days to issue or refuse certification — responsibility for administration of tax credits — rulemaking authority135.516Schedule of qualified investments — qualified distributions, when, requirements — qualified investment cost limit — company documents as closed records, when — company report to department of economic development135.517Qualified investments, requirements135.520Annual review by division of finance, report of findings — decertification, grounds, notice of noncompliance — notice of decertification, decertification135.523Certification revocation, application misrepresentations135.526Registration of investments135.529Sale or transfer of credit — rulemaking authority — administrative review135.530Distressed community defined135.535Tax credit for relocating a business to a distressed community, approval by department of economic development, application — employees eligible to receive credit — credit for expenditures on equipment — transfer of certificate of credit — maximum amount allowed, credit carried over — limitations — tax credit for existing business in a distressed community which hires new employees, conditions and types of businesses eligible135.545Tax credit for investing in the transportation development of a distressed community — approval of investment by economic development, credit carried forward, transfer of certificate of credit, maximum amount allowed135.546Tax credits for investing in the transportation development of a distressed community prohibited, when135.550Definitions — tax credit, amount — limitations — director of social services determinations, classification of shelters and centers — effective date135.562Principal dwellings, tax credit for renovations for disability access135.575(Repealed L. 2018 S.B. 975 & 1024 Revision)Repealed135.600Definitions — tax credit, amount — limitations — director of social services determinations, classification of maternity homes — effective date135.621Definitions — tax credit authorized, amount — department duties, procedures — taxpayer identity, diaper banks to provide to department — sunset provision135.630Tax credit for contributions to pregnancy resource centers, definitions — amount — limitations — determination of qualifying centers — cumulative amount of credits — apportionment procedure, reapportionment of credits — identity of contributors provided to director, confidentiality135.647Donated food tax credit — definitions — amount — procedure to claim the credit — rulemaking authority — sunset provision135.679Citation — definitions — tax credit, amount, claim procedure — rulemaking authority135.680Definitions — tax credit, amount — recapture, when — rulemaking authority — reauthorization procedure — sunset provision135.682Letter rulings to be issued, procedure — letter rulings closed records135.686Citation — definitions — tax credit, amount, claim procedure — rulemaking authority135.690Faculty preceptors tax credit — definitions — amount — procedure — fund created, use of moneys — rules135.700Tax credit for grape and wine producers135.710Tax credit authorized, procedure — director of revenue duties — rulemaking authority — sunset provision135.712Citation of law — definitions135.713Educational assistance organization contribution tax credit — amount, procedure — effective, when135.714Educational assistance organization duties — annual audit — duties of state treasurer — information to be posted on state treasurer's website135.715Tax credit, cumulative amount — limitation on number of organizations — board established, members, powers and duties — deposit of moneys in fund — definition135.716Contribution receipts and reports, standardized formats — state treasurer report, contents — fund created, use of moneys135.719Rulemaking authority135.750Tax credit for qualified motion media production projects (Show MO Act) — definitions — application — cap — transfer of credits — rulemaking — sunset provision — contingent termination date135.753Entertainment industry jobs act, tax credit — definitions — amount — transfer of credits — conditions and limitations — cap — rulemaking — sunset provision — contingent termination date135.766Tax credit for guaranty fee paid by small businesses, when135.772High ethanol — definitions — seller tax credit amount, claim procedure — rules — sunset provision135.775Biodiesel blend — definitions — seller tax credit, amount, procedure — rules — sunset provision135.778Biodiesel producer — definitions — producer tax credit, amount, procedure — rules — sunset provision135.800Citation — definitions135.802Information required to be submitted with tax credit applications — certain information required for specific tax credits — rulemaking authority — requirements to apply to certain recipients, when — duties of agencies135.803Ineligibility based on conflict of interest, when135.805Certain information to be submitted annually, who, time period — due date of reporting requirements — requirements to apply to certain recipients, when — applicant in compliance, when, written notification, when, records available for review — effective date — names of recipients to be made public135.810Failure to report, penalties — notice required, when, taxpayer liable for penalties, when — change of address notification required — rulemaking authority135.815Verification of applicant's tax payment status, when, effect of delinquency — employment of unauthorized aliens, effect of135.825Tracking system for tax credits required — exception — rulemaking authority135.830Tax credit accountability act of 2004 to be in addition to existing tax laws135.900(Repealed L. 2018 S.B. 975 & 1024 Revision)Repealed135.903(Repealed L. 2018 S.B. 975 & 1024 Revision)Repealed135.906(Repealed L. 2018 S.B. 975 & 1024 Revision)Repealed135.909(Repealed L. 2018 S.B. 975 & 1024 Revision)Repealed135.950Definitions135.953Enhanced enterprise zone criteria — zone may be established in certain areas — additional criteria135.957Enhanced enterprise zone board required, members — terms — board actions — chair — role of board135.960Public hearing required — ordinance requirements — expiration date — annual report135.963Improvements exempt, when — authorizing resolution, contents — public hearing required, notice — certain property exempt from ad valorem taxes, duration — time period — property affected — assessor's duties135.967Tax credit allowed, duration — prohibition on receiving other tax credits — limitations on issuance of tax credits — cap — eligibility of certain expansions — employee calculations — computation of credit — flow-through tax treatments — credits may be claimed, when — certificates — refunds — verification procedures135.968Megaprojects, tax credit authorized, eligibility — department duties — binding contract required, when — issuance of credits, procedure135.970Rulemaking authority135.973Eligibility of existing enterprise zones135.980No restriction by ballot permitted for certain businesses with NAIC code — expiration date