Section 135.967 – Tax 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 procedures.
Effective – 28 Aug 2008, 2 histories 135.967. Tax 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 — […]
Section 135.968 – Megaprojects, tax credit authorized, eligibility — department duties — binding contract required, when — issuance of credits, procedure.
Effective – 28 Aug 2008 135.968. Megaprojects, tax credit authorized, eligibility — department duties — binding contract required, when — issuance of credits, procedure. — 1. A taxpayer who establishes a megaproject, approved by the department, within an enhanced enterprise zone shall, in exchange for the consideration provided by new tax revenues and other economic […]
Section 135.970 – Rulemaking authority.
Effective – 28 Aug 2004 135.970. Rulemaking authority. — The department may adopt such rules, statements of policy, procedures, forms, and guidelines as may be necessary to carry out the provisions of sections 135.950 to 135.970. Any rule or portion of a rule, as that term is defined in section 536.010, that is created under […]
Section 135.973 – Eligibility of existing enterprise zones.
Effective – 28 Aug 2004 135.973. Eligibility of existing enterprise zones. — After January 1, 2007, all enterprise zones designated before January 1, 2006, shall be eligible to receive the tax benefits under sections 135.950 to 135.970. ——– (L. 2004 S.B. 1155 § 135.1078)
Section 135.980 – No restriction by ballot permitted for certain businesses with NAIC code — expiration date.
Effective – 28 Aug 2014 135.980. No restriction by ballot permitted for certain businesses with NAIC code — expiration date. — 1. As used in this section, the following terms shall mean: (1) “NAICS”, the classification provided by the most recent edition of the North American Industry Classification System as prepared by the Executive Office […]
Section 135.1125 – Definitions — tax credit, amount — application — rulemaking authority — sunset provision.
Effective – 28 Aug 2018 135.1125. Definitions — tax credit, amount — application — rulemaking authority — sunset provision. — 1. As used in this section, the following terms shall mean: (1) “Certificate”, a tax credit certificate issued under this section; (2) “Department”, the Missouri department of social services; (3) “Eligible donation”, a donation of […]
Section 135.1150 – Citation of law — definitions — tax credit, amount — claim application — limitation — transferability of credit — rulemaking authority.
Effective – 28 Aug 2015, 5 histories 135.1150. Citation of law — definitions — tax credit, amount — claim application — limitation — transferability of credit — rulemaking authority. — 1. This section shall be known and may be cited as the “Residential Treatment Agency Tax Credit Act”. 2. As used in this section, the […]
Section 135.1180 – Citation of law — definitions — tax credit, amount, procedure — rulemaking authority.
Effective – 28 Aug 2015, 2 histories 135.1180. Citation of law — definitions — tax credit, amount, procedure — rulemaking authority. — 1. This section shall be known and may be cited as the “Developmental Disability Care Provider Tax Credit Program”. 2. As used in this section, the following terms mean: (1) “Certificate”, a tax […]
Section 135.1610 – Urban farm — definitions — tax credit, amount, procedure — rules — sunset provision.
Effective – 02 Jan 2023 135.1610. Urban farm — definitions — tax credit, amount, procedure — rules — sunset provision. — 1. As used in this section, the following terms mean: (1) “Eligible expenses”, expenses incurred in the construction or development of establishing or improving an urban farm in an urban area. The term eligible […]
Section 135.1670 – Relocated jobs, eligibility for tax credits and financial incentives — director’s duties — expiration date.
Effective – 28 Aug 2019, 2 histories 135.1670. Relocated jobs, eligibility for tax credits and financial incentives — director’s duties — expiration date. — 1. As used in this section, the following terms mean: (1) “Kansas border county”, Johnson, Miami, or Wyandotte County in Kansas; (2) “Missouri border county”, any county with a charter form […]