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Title X TAXATION AND REVENUE

Chapter 135

previous next Effective - 01 Jan 1997, see footnotebottom

  135.307.  Credit exceeding tax, not refunded, effect. — 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.

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(L. 1985 H.B. 831 § 3, A.L. 1996 H.B. 1237)

Effective 1-01-97


---- end of effective   01 Jan 1997 ----

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