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Chapter 135

previous next Effective - 01 Oct 1973, see footnotebottom

  135.020.  Credits, how applied, considered overpayment, when. — A credit for property taxes shall be allowed for the amount provided in section 135.030.  If the amount allowable as a credit exceeds the income tax reduced by other credits, then the excess shall be considered an overpayment of the income tax.


(L. 1973 H.B. 149, et al.)

Effective 10-01-73

---- end of effective   01 Oct 1973 ----

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