reglab/housing_qa huggingface dataset:
MO Rev Stat § 135.815 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.815 - Verification of applicant's tax payment status, when, effect of delinquency — employment of unauthorized aliens, effect of.

Effective - 28 Aug 2008   135.815. Verification of applicant's tax payment status, when, effect of delinquency — employment of unauthorized aliens, effect of. — 1. Prior to authorization of any tax credit application, an administering agency shall verify through the department of revenue that the tax credit applicant does not owe any delinquent income, sales, or use taxes, or interest or penalties on such taxes, and through the department of commerce and insurance that the applicant does not owe any delinquent insurance taxes. Such delinquency shall not affect the authorization of the application for such tax credits, except that the amount of credits issued shall be reduced by the applicant's tax delinquency. If the department of revenue or the department of commerce and insurance concludes that a taxpayer is delinquent after June fifteenth but before July first of any year, and the application of tax credits to such delinquency causes a tax deficiency on behalf of the taxpayer to arise, then the taxpayer shall be granted thirty days to satisfy the deficiency in which interest, penalties, and additions to tax shall be tolled. After applying all available credits towards a tax delinquency, the administering agency shall notify the appropriate department, and that department shall update the amount of outstanding delinquent tax owed by the applicant. If any credits remain after satisfying all insurance, income, sales, and use tax delinquencies, the remaining credits shall be issued to the applicant, subject to the restrictions of other provisions of law.  2. Any applicant of a tax credit program contained in the definition of the term "all tax credit programs" who purposely and directly employs unauthorized aliens shall forfeit any tax credits issued to such applicant which have not been redeemed, and shall repay the amount of any tax credits redeemed by such applicant during the period of time such unauthorized alien was employed by the applicant. As used in this subsection, the term "unauthorized alien" shall mean an alien who does not have the legal right or authorization under federal law to work in the United States, as defined under Section 8 U.S.C. 1324a(h)(3). ­­-------- (L. 2004 S.B. 1099, A.L. 2008 H.B. 2058 merged with S.B. 718)
MO Rev Stat § 135.825 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.825 - Tracking system for tax credits required — exception — rulemaking authority.

Effective - 28 Aug 2004   135.825. Tracking system for tax credits required — exception — rulemaking authority. — 1. The administering agencies for all tax credit programs shall, in cooperation with the department of revenue, implement a system for tracking the amount of tax credits authorized, issued, and redeemed. Any such agency may promulgate rules for the implementation of this section.  2. The provisions of this section shall not apply to any credit that is issued and redeemed simultaneously.  3. Any rule or portion of a rule, as that term is defined in section 536.010, that is created under the authority delegated in this section shall become effective only if it complies with and is subject to all of the provisions of chapter 536 and, if applicable, section 536.028. This section and chapter 536 are nonseverable and if any of the powers vested with the general assembly pursuant to chapter 536 to review, to delay the effective date, or to disapprove and annul a rule are subsequently held unconstitutional, then the grant of rulemaking authority and any rule proposed or adopted after August 28, 2004, shall be invalid and void. ­­-------- (L. 2004 S.B. 1099)
MO Rev Stat § 135.830 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.830 - Tax credit accountability act of 2004 to be in addition to existing tax laws.

Effective - 28 Aug 2004   135.830. Tax credit accountability act of 2004 to be in addition to existing tax laws. — The provisions of sections 135.800 to 135.830 shall be construed, wherever necessary, to be in addition to existing requirements, duties, or obligations present in other provisions of law, with regard to all tax credit programs. ­­-------- (L. 2004 S.B. 1099)
MO Rev Stat § 135.957 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.957 - Enhanced enterprise zone board required, members — terms — board actions — chair — role of board.

Effective - 28 Aug 2004   135.957. Enhanced enterprise zone board required, members — terms — board actions — chair — role of board. — 1. A governing authority planning to seek designation of an enhanced enterprise zone shall establish an enhanced enterprise zone board. The number of members on the board shall be seven. One member of the board shall be appointed by the school district or districts located within the area proposed for designation as an enhanced enterprise zone. One member of the board shall be appointed by other affected taxing districts. The remaining five members shall be chosen by the chief elected official of the county or municipality.  2. The school district member and the affected taxing district member shall each have initial terms of five years. Of the five members appointed by the chief elected official, two shall have initial terms of four years, two shall have initial terms of three years, and one shall have an initial term of two years. Thereafter, members shall serve terms of five years. Each commissioner shall hold office until a successor has been appointed. All vacancies shall be filled in the same manner as the original appointment. For inefficiency or neglect of duty or misconduct in office, a member of the board may be removed by the applicable appointing authority.  3. A majority of the members shall constitute a quorum of such board for the purpose of conducting business and exercising the powers of the board and for all other purposes. Action may be taken by the board upon a vote of a majority of the members present.  4. The members of the board annually shall elect a chair from among the members.  5. The role of the board shall be to conduct the activities necessary to advise the governing authority on the designation of an enhanced enterprise zone and any other advisory duties as determined by the governing authority. The role of the board after the designation of an enhanced enterprise zone shall be review and assessment of zone activities as it relates to the annual reports as set forth in section 135.960. ­­-------- (L. 2004 S.B. 1155 § 135.1057)
MO Rev Stat § 135.960 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.960 - Public hearing required — ordinance requirements — expiration date — annual report.

Effective - 28 Aug 2013   135.960. Public hearing required — ordinance requirements — expiration date — annual report. — 1. Any governing authority that desires to have any portion of a city or unincorporated area of a county under its control designated as an enhanced enterprise zone shall hold a public hearing for the purpose of obtaining the opinion and suggestions of those persons who will be affected by such designation.  2. After a public hearing is held as required in subsection 1 of this section, the governing authority may, by a majority vote of the members of the governing authority, adopt an ordinance or resolution designating a specific area as an enhanced enterprise zone. Such ordinance shall include, in addition to a description of the physical, social, and economic characteristics of the area:  (1) A plan to provide adequate police protection within the area;  (2) A specific and practical process for individual businesses to obtain waivers from burdensome local regulations, ordinances, and orders which serve to discourage economic development within the area to be designated an enhanced enterprise zone, except that such waivers shall not substantially endanger the health or safety of the employees of any such business or the residents of the area;  (3) A description of what other specific actions will be taken to support and encourage private investment within the area;  (4) A plan to ensure that resources are available to assist area residents to participate in increased development through self-help efforts and in ameliorating any negative effects of designation of the area as an enhanced enterprise zone;  (5) A statement describing the projected positive and negative effects of designation of the area as an enhanced enterprise zone;  (6) A specific plan to provide assistance to any person or business dislocated as a result of activities within the enhanced enterprise zone. Such plan shall determine the need of dislocated persons for relocation assistance; provide, prior to displacement, information about the type, location, and price of comparable housing or commercial property; provide information concerning state and federal programs for relocation assistance and provide other advisory services to displaced persons. Public agencies may choose to provide assistance under the Uniform Relocation and Real Property Acquisition Act, 42 U.S.C. Section 4601, et seq., to meet the requirements of this subdivision; and  (7) A description or plan that demonstrates the requirements of subsection 4 of section 135.953.  3. An enhanced enterprise zone designation shall expire in twenty-five years.  4. Each designated enhanced enterprise zone board shall report to the director on an annual basis regarding the status of the zone and business activity within the zone. ­­-------- (L. 2004 S.B. 1155 § 135.1060, A.L. 2013 H.B. 184)
MO Rev Stat § 135.970 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.970 - Rulemaking authority.

Effective - 28 Aug 2004   135.970. Rulemaking authority. — The department may adopt such rules, statements of policy, procedures, forms, and guidelines as may be necessary to carry out the provisions of sections 135.950 to 135.970. Any rule or portion of a rule, as that term is defined in section 536.010, that is created under the authority delegated in this section shall become effective only if it complies with and is subject to all of the provisions of chapter 536 and, if applicable, section 536.028. This section and chapter 536 are nonseverable and if any of the powers vested with the general assembly pursuant to chapter 536 to review, to delay the effective date, or to disapprove and annul a rule are subsequently held unconstitutional, then the grant of rulemaking authority and any rule proposed or adopted after August 28, 2004, shall be invalid and void. ­­-------- (L. 2004 S.B. 1155 § 135.1075)
MO Rev Stat § 135.973 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.973 - Eligibility of existing enterprise zones.

Effective - 28 Aug 2004   135.973. Eligibility of existing enterprise zones. — After January 1, 2007, all enterprise zones designated before January 1, 2006, shall be eligible to receive the tax benefits under sections 135.950 to 135.970. ­­-------- (L. 2004 S.B. 1155 § 135.1078)
MO Rev Stat § 135.980 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.980 - No restriction by ballot permitted for certain businesses with NAIC code — expiration date.

Effective - 28 Aug 2014   135.980. No restriction by ballot permitted for certain businesses with NAIC code — expiration date. — 1. As used in this section, the following terms shall mean:  (1) "NAICS", the classification provided by the most recent edition of the North American Industry Classification System as prepared by the Executive Office of the President, Office of Management and Budget;  (2) "Public financial incentive", any economic or financial incentive offered including:  (a) Any tax reduction, credit, forgiveness, abatement, subsidy, or other tax-relieving measure;  (b) Any tax increment financing or similar financial arrangement;  (c) Any monetary or nonmonetary benefit related to any bond, loan, or similar financial arrangement;  (d) Any reduction, credit, forgiveness, abatement, subsidy, or other relief related to any bond, loan, or similar financial arrangement; and  (e) The ability to form, own, direct, or receive any economic or financial benefit from any special taxation district.  2. No city not within a county shall by ballot measure impose any restriction on any public financial incentive authorized by statute for a business with a NAICS code of 212111.  3. The provisions of this section shall expire on December 31, 2017. ­­-------- (L. 2014 S.B. 672)  Expires 12-31-17
MO Rev Stat § 136.010 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 136 - Collection of State Taxes|Section 136.010 - Division to collect all state revenues, exceptions, report.

Effective - 28 Aug 2005   136.010. Division to collect all state revenues, exceptions, report. — 1. The division of taxation and collection shall collect all taxes, licenses and fees payable to the state, except that county collectors and collector-treasurers shall collect the state tax on tangible property, which shall be transmitted promptly to the division of taxation and collection.  2. All money payable to the state, including gifts, escheats, penalties, federal funds, and money from every other source payable to the state shall be promptly transmitted to the division of taxation and collection; provided that all such money payable to the curators of the University of Missouri, except those funds required by law or by instrument granting the same to be paid into the seminary fund of the state, is excepted herefrom, and in the case of other state educational institutions there is excepted herefrom, gifts or trust funds from whatever source, appropriations, gifts or grants from the federal government, private organizations and individuals, funds for or from student activities, farm or housing activities, and other funds from which the whole or some part thereof may be liable to be repaid to the person contributing the same, and hospital fees. All of the above excepted funds shall be reported in detail quarterly to the governor and biennially to the general assembly.  3. The director of revenue in cooperation with the state treasurer shall develop a uniform system of summary reporting on income, expenditures and balances of the excepted funds in subsection 2 of this section, and for all other funds handled by state agencies, institutions or state officials in their official duties pursuant to any law or administrative practice but not deposited with the state treasurer. Such forms shall be made available to all agencies, institutions and officials responsible for such funds. Said agencies and officials shall annually file a complete summary report on the uniform forms provided by the director of revenue by August first for the fiscal period July first to June thirtieth just passed. These reports shall be compiled by the director of revenue for inclusion in the annual report of the state treasurer and director of revenue showing balances, income, expenditures, asset value and form of all assets held by the account. ­­-------- (L. 1945 p. 1428 § 9, A. 1949 S.B. 1020, A.L. 1959 H.B. 390, A.L. 1965 p. 252, A.L. 2005 H.B. 58 merged with S.B. 210)
MO Rev Stat § 136.030 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 136 - Collection of State Taxes|Section 136.030 - Duties of director of revenue.

Effective - 28 Aug 1965   136.030. Duties of director of revenue. — The director of revenue shall:  (1) Organize the division of taxation and collection in such manner as he may deem necessary for its most efficient operation;  (2) Make provisions for the collection of the state income tax, estate tax, motor vehicle drivers' license tax, motor vehicle registration fees, motor vehicle fuel tax, sales and use tax and all other taxes;  (3) Arrange, administer and organize the division of taxation and collection so that employees may be interchangeable in work assignment, to the end that they may be shifted within the division of taxation and collection to meet seasonal and temporary demands and that the number of such employees shall be kept to the minimum consistent with efficient operation; and  (4) Centralize all record keeping, filing, payroll and other services required by the division of taxation and collection. ­­-------- (L. 1945 p. 1428 § 16, A.L. 1947 V. I p. 479, A. 1949 S.B. 1020, A.L. 1965 p. 139)  CROSS REFERENCE:  Reimbursement of political subdivisions for loss of tax on household goods, how computed--duties of director of revenue and of state tax commission, 21.505
MO Rev Stat § 136.035 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 136 - Collection of State Taxes|Section 136.035 - Director to refund taxes, when — claim to be filed within two years of date of payment.

Effective - 28 Aug 2001   136.035. Director to refund taxes, when — claim to be filed within two years of date of payment. — 1. The director of revenue from funds appropriated shall refund any overpayment or erroneous payment of any tax which the state is authorized to collect. The general assembly shall appropriate and set aside funds sufficient for the use of the director of revenue to make refunds authorized by this section or by final judgment of court.  2. The director of revenue shall refund any overpayment or erroneous payment of any tax on intangible personal property and the amount refunded shall be charged against the next apportionment to the political subdivision which was the residence or situs of the taxpayer at the time the tax was paid.  3. No refund shall be made by the director of revenue unless a claim for refund has been filed with him within two years from the date of payment. Every claim must be in writing and signed by the applicant, and must state the specific grounds upon which the claim is founded. ­­-------- (L. 1951 p. 866 § 1, A.L. 2001 H.B. 816)
MO Rev Stat § 136.040 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 136 - Collection of State Taxes|Section 136.040 - Director to appoint assistants — bonds.

Effective - 28 Aug 1947   136.040. Director to appoint assistants — bonds. — 1. The director of revenue shall employ and remove such assistants, clerks and other employees in the division of taxation and collection as the work of the division may require, within the limits of the appropriation, and to fix their compensation.  2. The director of revenue shall have the power to require that any assistants, clerks and other employees in the division of taxation and collection shall execute bond to the state of Missouri in such amount as he may determine and with sureties to be approved by him. The premium of each such bond shall be paid out of the appropriation for the department of revenue. ­­-------- (L. 1945 p. 1428 § 12, A.L. 1947 V. I p. 479)
MO Rev Stat § 136.050 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 136 - Collection of State Taxes|Section 136.050 - Employees assigned to work in other departments.

Effective - 28 Aug 1947   136.050. Employees assigned to work in other departments. — The director of revenue may assign an employee or employees of the division of taxation and collection to discharge the duties of the division of taxation and collection in any department, institution or agency of the state, and such employee or employees shall be afforded office space and access to the records and property of the department, institution or agency used in the collection of any tax, license or fee payable to the state when approved by the director of revenue. The head of such department, institution or agency shall cooperate with and afford every necessary facility to such employee or employees in the discharge of his or their duties. ­­-------- (L. 1945 p. 1428 § 13, A.L. 1947 V. I p. 479)
MO Rev Stat § 136.060 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 136 - Collection of State Taxes|Section 136.060 - Deputization of employees in other state departments — bonds.

Effective - 28 Aug 1945   136.060. Deputization of employees in other state departments — bonds. — 1. Except as otherwise provided by law, the director of revenue may deputize any officer or employee of any department, institution or agency of the state, subject to the approval of the head of such department, institution or agency, to collect any tax, license or fee payable to the state which has heretofore been collected by such department, institution or agency. Upon being so deputized, such officer or employee shall in the name of and on behalf of the director of revenue and under such rules and regulations as the state director of revenue may prescribe collect any such tax, license or fee, provided that all moneys so collected shall be transmitted promptly to the division of taxation and collection.  2. The director of revenue may require a surety bond from any person so deputized in such amount and upon such conditions as he may deem necessary, with sureties to be approved by him. The premium of said bond shall be paid out of the appropriation for the department of revenue. The compensation of any officer or employee so deputized shall be paid by said department, institution or agency. ­­-------- (L. 1945 p. 1428 § 14)
MO Rev Stat § 136.070 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 136 - Collection of State Taxes|Section 136.070 - Access to all records.

Effective - 28 Aug 1945   136.070. Access to all records. — The director of revenue or his agent shall have access to all records and property used in the assessment or collection of any license, tax or fee payable to the state in any department, institution or agency in which such records may be. ­­-------- (L. 1945 p. 1428 § 15)
MO Rev Stat § 136.073 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 136 - Collection of State Taxes|Section 136.073 - Sales and use taxes, reciprocal agreements authorized — records furnished to other taxing authorities, when.

Effective - 01 Jan 1989   136.073. Sales and use taxes, reciprocal agreements authorized — records furnished to other taxing authorities, when. — The director of the department of revenue may enter into agreements with other states and the District of Columbia, providing for the reciprocal enforcement of the sales and use tax laws imposed by the states entering into such an agreement. Such agreement may empower the duly authorized officer of any contracting state which extends like authority to officers or employees of this state, to sue for the collection of the state's sales and use taxes in the courts of this state. In addition, the director of the department of revenue may furnish, at his discretion, any information contained in tax reports or returns or any audit thereof or the report of any investigation made with respect thereto, filed pursuant to the tax laws, to the taxing officials of any other state, the District of Columbia, the United States and the territories thereof, where such other jurisdictions grant equivalent privileges to this state and only where such information is to be used for tax purposes only. ­­-------- (L. 1988 H.B. 1054, et al. § 3)  Effective 1-1-89