Section 135.716 – Contribution receipts and reports, standardized formats — state treasurer report, contents — fund created, use of moneys.
Effective – 28 Aug 2021 135.716. Contribution receipts and reports, standardized formats — state treasurer report, contents — fund created, use of moneys. — 1. The state treasurer shall provide a standardized format for a receipt to be issued by an educational assistance organization to a taxpayer to indicate the value of a contribution received. […]
Section 135.719 – Rulemaking authority.
Effective – 28 Aug 2021 135.719. Rulemaking authority. — 1. The state treasurer and the department of revenue may promulgate rules to implement the provisions of sections 135.712 to 135.719. Any rule or portion of a rule, as that term is defined in section 536.010, that is created under the authority delegated in this section […]
Section 135.750 – Tax credit for qualified film production projects — definitions — application — cap — transfer of credits — sunset provision.
Effective – 28 Nov 2007 135.750. Tax credit for qualified film production projects — definitions — application — cap — transfer of credits — sunset provision. — 1. As used in this section, the following terms mean: (1) “Highly compensated individual”, any individual who receives compensation in excess of one million dollars in connection with […]
Section 135.766 – Tax credit for guaranty fee paid by small businesses, when.
Effective – 28 Aug 2009, 2 histories 135.766. Tax credit for guaranty fee paid by small businesses, when. — An eligible small business, as defined in Section 44 of the Internal Revenue Code, shall be allowed a credit against the tax otherwise due pursuant to chapter 143, not including sections 143.191 to 143.265, in an […]
Section 135.772 – High ethanol — definitions — seller tax credit amount, claim procedure — rules — sunset provision.
Effective – 02 Jan 2023 135.772. High ethanol — definitions — seller tax credit amount, claim procedure — rules — sunset provision. — 1. For the purposes of this section, the following terms shall mean: (1) “Department”, the Missouri department of revenue; (2) “Distributor”, a person, firm, or corporation doing business in this state that: […]
Section 135.775 – Biodiesel blend — definitions — seller tax credit, amount, procedure — rules — sunset provision.
Effective – 02 Jan 2023 135.775. Biodiesel blend — definitions — seller tax credit, amount, procedure — rules — sunset provision. — 1. As used in this section, the following terms mean: (1) “Biodiesel blend”, a blend of diesel fuel and biodiesel fuel of at least five percent and not more than twenty percent for […]
Section 135.778 – Biodiesel producer — definitions — producer tax credit, amount, procedure — rules — sunset provision.
Effective – 02 Jan 2023 135.778. Biodiesel producer — definitions — producer tax credit, amount, procedure — rules — sunset provision. — 1. For the purposes of this section, the following terms shall mean: (1) “Biodiesel fuel”, a renewable, biodegradable, mono alkyl ester combustible liquid fuel that is derived from agricultural and other plant oils […]
Section 135.800 – Citation — definitions.
Effective – 28 Aug 2022, 6 histories 135.800. Citation — definitions. — 1. The provisions of sections 135.800 to 135.830 shall be known and may be cited as the “Tax Credit Accountability Act of 2004”. 2. As used in sections 135.800 to 135.830, the following terms mean: (1) “Administering agency”, the state agency or department […]
Section 135.802 – Information 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 agencies.
Effective – 28 Aug 2022, 2 histories 135.802. Information 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 agencies. — 1. Beginning January 1, 2005, all applications for all tax credit programs shall include, […]
Section 135.803 – Ineligibility based on conflict of interest, when.
Effective – 28 Aug 2008 135.803. Ineligibility based on conflict of interest, when. — A taxpayer shall not be deemed ineligible for any state tax credit program in effect or hereinafter established on the basis that there exists a conflict of interest due to a relationship of any degree or affinity to any statewide elected […]