☰ Revisor of Missouri

Title X TAXATION AND REVENUE

Chapter 135

< > Effective - 28 Aug 1994 bottom

  135.411.  Investment to remain in business for five years — failure to comply, repayment of tax credit. — The amount of the qualified investment made in a Missouri small business must remain in that business for a minimum of five years.  Withdrawal of the investment prior to the minimum five-year period shall result in revocation of the tax credit, and repayment of any amounts of the tax credit already applied against the investor's state tax liability.

­­--------

(L. 1992 S.B. 661 & 620 § 9 subsec. 5, A.L. 1994 H.B. 1248 & 1048)


---- end of effective  28 Aug 1994 ----

use this link to bookmark section  135.411


Click here for the Reorganization Act of 1974 - or - Concurrent Resolutions Having Force & Effect of Law
In accordance with Section 3.090, the language of statutory sections enacted during a legislative session are updated and available on this website on the effective date of such enacted statutory section. Revisor Home    

Other Information
 Recent Sections Editorials May Be Cited As Tables & Forms Multiple Enact
Repeal & Transfer Definitions End Report

Site changes Pictures Contact

Other Links
Legislative Research Oversight MOLIS
Library MO WebMasters
Senate
Missouri Senate
State of Missouri
MO.gov
House
Missouri House