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2011 Missouri Revised Statutes
TITLE X TAXATION AND REVENUE
Chapter 135 Tax Relief
Section 135.546. Tax credits for investing in the transportation development of a distressed community prohibited, when.


MO Rev Stat § 135.546. What's This?

Tax credits for investing in the transportation development of a distressed community prohibited, when.

135.546. For all tax years beginning on or after January 1, 2005, no tax credits shall be approved, awarded, or issued to any person or entity claiming any tax credit under section 135.545; if an organization has been allocated credits for contribution-based credits prior to January 1, 2005, the organization may issue such credits prior to January 1, 2007, for qualified contributions.

(L. 2004 S.B. 1155)

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