Section 135.680 – Definitions — tax credit, amount — recapture, when — rulemaking authority — reauthorization procedure — sunset provision.

Effective – 04 Jun 2009, 2 histories 135.680. Definitions — tax credit, amount — recapture, when — rulemaking authority — reauthorization procedure — sunset provision. — 1. As used in this section, the following terms shall mean: (1) “Adjusted purchase price”, the product of: (a) The amount paid to the issuer of a qualified equity […]

Section 135.682 – Letter rulings to be issued, procedure — letter rulings closed records.

Effective – 28 Aug 2008 135.682. Letter rulings to be issued, procedure — letter rulings closed records. — 1. The director of the department of economic development or the director’s designee shall issue letter rulings regarding the tax credit program authorized under section 135.680, subject to the terms and conditions set forth in this section. […]