348.310. Acceptance of certificate in lieu of payment, reissuance of certificate for amount of unused balance. — The Missouri department of revenue shall accept a certificate of tax credit in lieu of other payment in such amount as is equal to the lesser of the amount of the tax or the remaining unused amount of the credit as indicated on the certificate of tax credit; and shall indicate on the certificate of tax credit the amount of tax thereby paid, the date of such payment, and the remainder of the unused credit available to the taxpayer after such payment. The certificate of tax credit shall be returned to the director of the department of economic development. The director of the department of economic development shall issue a new certificate to the proper owner for any unused balance.
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(L. 1986 S.B. 591 § 6)
Effective 5-30-86
---- end of effective 30 May 1986 ----
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