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2012 Missouri Revised Statutes
TITLE X TAXATION AND REVENUE
Chapter 135 Tax Relief
Section 135.411 Investment to remain in business for five years--failure to comply, repayment of tax credit.


MO Rev Stat § 135.411 (2012) What's This?

Investment to remain in business for five years--failure to comply, repayment of tax credit.

135.411. The amount of the qualified investment made in a Missouri small business must remain in that business for a minimum of five years. Withdrawal of the investment prior to the minimum five-year period shall result in revocation of the tax credit, and repayment of any amounts of the tax credit already applied against the investor's state tax liability.

(L. 1992 S.B. 661 & 620 9 subsec. 5, A.L. 1994 H.B. 1248 & 1048)

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