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2012 Missouri Revised Statutes
TITLE X TAXATION AND REVENUE
Chapter 135 Tax Relief
Section 135.307 Credit exceeding tax, not refunded, effect.


MO Rev Stat § 135.307 (2012) What's This?

Credit exceeding tax, not refunded, effect.

135.307. Any amount of credit which exceeds the tax due shall not be refunded but may be carried over to any subsequent taxable year, not to exceed four years.

(L. 1985 H.B. 831 3, A.L. 1996 H.B. 1237)

Effective 1-1-97

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