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2012 Missouri Revised Statutes
TITLE X TAXATION AND REVENUE
Chapter 135 Tax Relief
Section 135.020 Credits, how applied, considered overpayment, when.


MO Rev Stat § 135.020 (2012) What's This?

Credits, how applied, considered overpayment, when.

135.020. 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.

(L. 1973 H.B. 149, et al.)

Effective 10-1-73

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