Effective – 28 Aug 2018, 2 histories 253.545. Definitions. — As used in sections 253.545 to 253.559, the following terms mean, unless the context requires otherwise: (1) “Certified historic structure”, a property located in Missouri and listed individually on the National Register of Historic Places; (2) “Deed in lieu of foreclosure or voluntary conveyance”, a […]
Effective – 28 Aug 2018, 2 histories 253.550. Tax credits, qualified persons or entities, maximum amount, limitations — exceptions. — 1. Any taxpayer incurring costs and expenses for the rehabilitation of eligible property, which is a certified historic structure or structure in a certified historic district, may, subject to the provisions of this section and […]
Effective – 28 Aug 1998 253.557. Credits exceeding tax liability — distribution — assignment. — 1. If the amount of such credit exceeds the total tax liability for the year in which the rehabilitated property is placed in service, the amount that exceeds the state tax liability may be carried back to any of the […]
Effective – 28 Aug 2018, 2 histories 253.559. Procedure for approval of tax credit — eligibility, how determined — certificate required — rehabilitation of property, evidence of capacity to finance required — commencement of rehabilitation, when — issuance of credits. — 1. To obtain approval for tax credits allowed under sections 253.545 to 253.559, a […]
