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2020 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.
Universal Citation: MO Rev Stat § 135.331 (2020)
Effective - 01 Jan 1988
135.331. Adopted child eighteen years of age or older, credit not allowed — exception. — 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.
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(L. 1987 S.B. 402 § 5)
Effective 1-01-88
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