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2012 Missouri Revised Statutes
TITLE X TAXATION AND REVENUE
Chapter 135 Tax Relief
Section 135.331 Adopted child eighteen years of age or older, credit not allowed--exception.


MO Rev Stat § 135.331 (2012) What's This?

Adopted child eighteen years of age or older, credit not allowed--exception.

135.331. No credit shall be allowable for the adoption of any child who has attained the age of eighteen, unless it has been determined that the child has a medical condition or handicap that would limit the child's ability to live independently of the adoptive parents.

(L. 1987 S.B. 402 5)

Effective 1-1-88

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