Effective – 28 Aug 2008, 2 histories 135.010. Definitions. — As used in sections 135.010 to 135.030 the following words and terms mean: (1) “Claimant”, a person or persons claiming a credit under sections 135.010 to 135.030. If the persons are eligible to file a joint federal income tax return and reside at the same […]
Effective – 01 Jan 1984 135.015. Time for filing and other procedural matters, how governed. — Procedural matters related to filing a claim under sections 135.010 to 135.030, including refunds, deficiencies, interest, contents of returns, limitations, and penalties shall be determined pursuant to sections 143.481 to 143.996 applicable to the income tax. The credit regarding […]
Effective – 01 Oct 1973 135.020. Credits, how applied, considered overpayment, when. — A credit for property taxes shall be allowed for the amount provided in section 135.030. If the amount allowable as a credit exceeds the income tax reduced by other credits, then the excess shall be considered an overpayment of the income tax. […]
Effective – 28 Aug 2008 135.025. Accrued taxes and rent constituting taxes to be totaled — maximum amount allowable — allocation regulations, when. — The property taxes accrued and rent constituting property taxes accrued on each return shall be totaled. This total, up to seven hundred fifty dollars in rent constituting property taxes actually paid […]
Effective – 28 Aug 2008, 2 histories 135.030. Formula for determining credits — table to be prepared by director of revenue — taxpayer not applying for credit to be notified of eligibility. — 1. As used in this section: (1) The term “maximum upper limit” shall, for each calendar year after December 31, 1997, but […]
Effective – 28 Aug 1975 135.035. Claims for calendar year 1975 and later affected. — Sections 135.010, 135.015, 135.025, and 135.030 shall be effective with respect to claims filed for the calendar year 1975 and thereafter. ——– (L. 1975 H.B. 121, et al. § A)
