Missouri Revised Statutes

Chapter 135
Tax Relief
Section 135.307

August 28, 2014

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 ยง 3, A.L. 1996 H.B. 1237)

Effective 1-1-97

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