Effective – 07 Jul 2003 135.276. Definitions. — As used in sections 135.276 to 135.283, the following terms mean: (1) “Continuation of commercial operations” shall be deemed to occur during the first taxable year following the taxable year during which the business entered into an agreement with the department pursuant to section 135.283 in order […]
Effective – 07 Jul 2003 135.277. Taxable income of retained business facility exempt from income taxation, amount. — The provisions of chapter 143 notwithstanding, one-half of the Missouri taxable income attributed to an approved retained business facility that is earned by a taxpayer operating the approved retained business facility may be exempt from taxation under […]
Effective – 07 Jul 2003 135.279. Tax credit, amount (Hazelwood Ford Plant) — calculation and limitations on credit. — 1. Any taxpayer that operates an approved retained business facility in an enterprise zone may be allowed a credit, each year for ten years, in an amount determined pursuant to subsection 2 or 3 of this […]
Effective – 07 Jul 2003 135.281. Application for income tax refund (Hazelwood Ford Plant) — approval procedures. — 1. Any taxpayer operating an approved retained business facility that is located within a state enterprise zone established pursuant to sections 135.200 to 135.256 may make an application to the department of economic development for an income […]
Effective – 07 Jul 2003 135.283. Program application — approval by department — executed agreement required, contents. — 1. A taxpayer shall apply to the department for approval to participate in the program authorized by sections 135.276 to 135.283. The application shall be in a form prescribed by and contain all information requested by the […]
Effective – 28 Aug 2013, 2 histories 135.284. Contingent expiration of certain sections. — 1. The repeal and reenactment of sections 100.710 and 100.840, and the enactment of sections 135.276, 135.277, 135.279, 135.281, and 135.283 shall expire on January 1, 2006, if no essential industry retention projects have been approved by the department of economic […]
Effective – 28 Aug 2004 135.286. Revenue-producing enterprises not eligible for certain tax benefits — time period of exemptions. — 1. Notwithstanding any provision of law to the contrary, no revenue-producing enterprise shall receive the state tax exemption, state tax credits, or state tax refund as provided in sections 135.200 to 135.283 for facilities commencing […]
