☰ Revisor of Missouri


Chapter 348

< > Effective - 30 May 1986, see footnote    bottom

  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.


(L. 1986 S.B. 591 § 6)

Effective 5-30-86

---- end of effective  30 May 1986 ----

use this link to bookmark section  348.310

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
Missouri Senate
State of Missouri
Missouri House