Section 143.2100 – Definitions — report, contents — rulemaking authority.

Effective – 28 Aug 2016 143.2100. Definitions — report, contents — rulemaking authority. — 1. As used in sections 143.2100 to 143.2115, unless the context requires a different meaning, the following terms shall mean: (1) “Deduction”, an amount subtracted from the taxpayer’s Missouri adjusted gross income to determine Missouri taxable income for the tax year […]

Section 143.2105 – Definitions — income tax deduction for port cargo volume increase, calculation — claiming procedure.

Effective – 28 Aug 2016 143.2105. Definitions — income tax deduction for port cargo volume increase, calculation — claiming procedure. — 1. As used in this section, unless the context clearly indicates otherwise, the following terms shall mean: (1) “Airport”, any publicly or privately owned facility located within Missouri through which cargo is transported by […]

Section 143.2110 – Income tax deduction for cargo — amount, claiming procedure.

Effective – 28 Aug 2016 143.2110. Income tax deduction for cargo — amount, claiming procedure. — 1. As used in this section, unless the context clearly indicates otherwise, the term “international trade facility” shall mean a company that: (1) Is doing business in the state and engaged in water port or airport related activities including, […]

Section 143.2115 – Definitions — income tax deduction for increased qualified trade activities or capital investment for trade activities — amount, claiming procedure, exclusions — aggregation of claims — recapture — guidelines.

Effective – 28 Aug 2016 143.2115. Definitions — income tax deduction for increased qualified trade activities or capital investment for trade activities — amount, claiming procedure, exclusions — aggregation of claims — recapture — guidelines. — 1. As used in this section, unless the context requires a different meaning, the following terms shall mean: (1) […]