reglab/statecodes huggingface dataset:
2023 Missouri Revised Statutes › Title IX - Suffrage and Elections › Chapter 130 - Campaign Finance Disclosure Law › Section 130.037 - Two candidate's committees may be formed — committee for paying off past debts only, restrictions, reports required — committee to raise funds for future.

Title IX SUFFRAGE AND ELECTIONS
Chapter 130
• Effective - 28 Aug 2008
130.037. Two candidate's committees may be formed — committee for paying off past debts only, restrictions, reports required — committee to raise funds for future. —
Any candidate may file a supplemental report containing information required pursuant to section 130.041 for the purposes of this section. Candidates whose supplemental report filed within thirty days of August 28, 1997, or whose report filed pursuant to subdivision (2) of subsection 1 of section 130.046 reflects outstanding obligations in excess of moneys on hand, may convert their campaign committee to a debt service committee as provided in this section. If a debt service committee is formed, the committee may accept contributions from any person. A person who contributes to a debt service committee of a candidate may also contribute to the candidate's campaign committee for a succeeding election. The treasurer and the candidate shall terminate the debt service committee pursuant to section 130.021 when the contributions received exceed the amount of the debt, and within thirty days the committee shall file disclosure reports pursuant to section 130.041 and shall return any excess moneys received to the contributor or contributors, if known, otherwise such moneys shall escheat to the state. No debt service committee shall be in existence more than eighteen months.
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(L. 1995 H.B. 484, et al., A.L. 1996 H.B. 1557 & 1489, A.L. 1997 S.B. 16, A.L. 2008 S.B. 1038)
2023 Missouri Revised Statutes › Title IX - Suffrage and Elections › Chapter 130 - Campaign Finance Disclosure Law › Section 130.042 - Posting of expenditures supporting and opposing candidates.

Title IX SUFFRAGE AND ELECTIONS
Chapter 130
• Effective - 01 Jan 2007, see footnote
130.042. Posting of expenditures supporting and opposing candidates. —
The Missouri ethics commission shall post on its website in an easily accessible and conspicuous manner a listing organized by candidate showing all expenditures required to be disclosed by sections 130.041 and 130.050, made in support of and against each candidate, together with the date and amount of each expenditure. The commission shall post each expenditure within seven days of notification of the expenditure. The list underlying each candidate shall be further organized into the following two categories:
(1) Expenditures in support of the candidate; and
(2) Expenditures in opposition to the candidate.
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(L. 2006 H.B. 1900)
Effective 1-01-07
2023 Missouri Revised Statutes › Title IX - Suffrage and Elections › Chapter 130 - Campaign Finance Disclosure Law › Section 130.043 - Political party county committee members and candidates may consolidate disclosure filings with ward organization — restrictions.

Title IX SUFFRAGE AND ELECTIONS
Chapter 130
• Effective - 13 Jun 1996, see footnote
130.043. Political party county committee members and candidates may consolidate disclosure filings with ward organization — restrictions. —
Other provisions of the law to the contrary notwithstanding, persons running for or serving as a county committee member for a political party pursuant to section 115.609 may consolidate all campaign disclosure filings with the committee member's ward organization, provided however, that all limits and restrictions applicable to candidates shall still apply and any consolidated report shall clearly identify the amount and source of any and all funds received or spent on behalf of the committeeman or committeewoman of the ward.
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(L. 1996 H.B. 1557 & 1489 § 4)
Effective 6-13-96
2023 Missouri Revised Statutes › Title IX - Suffrage and Elections › Chapter 130 - Campaign Finance Disclosure Law › Section 130.044 - Certain contributions to be reported within forty-eight hours of receipt — rulemaking authority.

Title IX SUFFRAGE AND ELECTIONS
Chapter 130
• Effective - 28 Aug 2008, 3 histories
*130.044. Certain contributions to be reported within forty-eight hours of receipt — rulemaking authority. —
1. All individuals and committees required to file disclosure reports under section 130.041 shall electronically report any contribution by any single contributor which exceeds five thousand dollars to the Missouri ethics commission within forty-eight hours of receiving the contribution. Such reports shall contain the same content required under section 130.041 and shall be filed in accordance with the standards established by the commission for electronic filing and other rules the commission may deem necessary to promulgate for the effective administration of this section.
2. 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, 2008, shall be invalid and void.
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(L. 2008 S.B. 1038, A.L. 2010 S.B. 844, A.L. 2018 S.B. 975 & 1024 Revision)
*Revisor's Note: S.B. 844 in 2010 amended this section. S.B. 844 was declared unconstitutional (see Legends Bank v. State, 361 S.W.3d 383 (Mo. banc)). The S.B. 844 version of this section was repealed by S.B. 975 & 1024 Revision, 2018. This version of this section (the 2008 language from S.B. 1038, effective 8/28/2008), reprinted in accordance with Section 3.066, is the current version.
2023 Missouri Revised Statutes › Title IX - Suffrage and Elections › Chapter 130 - Campaign Finance Disclosure Law › Section 130.047 - Reporting noncommittee expenditures.

Title IX SUFFRAGE AND ELECTIONS
Chapter 130
• Effective - 28 Aug 1997
130.047. Reporting noncommittee expenditures. —
Any person who is not a defined committee who makes an expenditure or expenditures aggregating five hundred dollars or more in support of, or opposition to, one or more candidates or in support of, or in opposition to, the qualification or passage of one or more ballot measures, other than a contribution made directly to a candidate or committee, shall file a report signed by the person making the expenditures, or that person's authorized agent. The report shall include the name and address of the person making the expenditure, the date and amount of the expenditure or expenditures, the name and address of the payee, and a description of the nature and purpose of each expenditure. Such report shall be filed with the appropriate officer having jurisdiction over the election of the candidate or ballot measure in question as set forth in section 130.026 no later than fourteen days after the date of making an expenditure which by itself or when added to all other such expenditures during the same campaign equals five hundred dollars or more. If, after filing such report, additional expenditures are made, a further report shall be filed no later than fourteen days after the date of making the additional expenditures; except that, if any such expenditure is made within fourteen days prior to an election, the report shall be filed no later than forty-eight hours after the date of such expenditure. The provisions of this subsection shall not apply to a person who uses only the person's funds or resources to make an expenditure or expenditures in support of or in coordination or consultation with a candidate or committee; provided that, any such expenditure is recorded as a contribution to such candidate or committee and so reported by the candidate or committee being supported by the expenditure or expenditures.
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(L. 1997 S.B. 16 § 130.047 subsec. 1)
2023 Missouri Revised Statutes › Title IX - Suffrage and Elections › Chapter 130 - Campaign Finance Disclosure Law › Section 130.048 - Reporting, internal dissemination of information on candidates for public office or ballot issues, when.

Title IX SUFFRAGE AND ELECTIONS
Chapter 130
• Effective - 28 Aug 1997
130.048. Reporting, internal dissemination of information on candidates for public office or ballot issues, when. —
The internal dissemination by any membership organization, proprietorship, labor organization, corporation, association or other entity, except a committee as defined in section 130.011, of information advocating the election or defeat of a candidate or the passage or defeat of a ballot measure to its members, employees or shareholders, the cost of which is more than two thousand dollars in support of or in opposition to one or more candidates or in support of or in opposition to the qualification or passage of one or more ballot measures in a calendar year, other than a contribution made directly to a candidate or committee, shall be reported in a report signed by the person responsible for making the expenditure or that person's authorized agent. The report shall include the name and address of the person making the expenditure, the date and amount of the expenditure or expenditures, the name and address of the payee and a description of nature and purpose of the dissemination of information. Such report shall be filed with the appropriate officer having jurisdiction over the election of the candidate or ballot measure in question as set forth in section 130.026 no later than fourteen days after the date of making an expenditure. If, after filing such report, additional expenditures are made, a further report shall be filed at the date set forth in section 130.046 for any reporting period in which the additional expenditures are made; except that, such expenditure is made no later than fourteen days prior to an election, the report shall be filed no later than forty-eight hours after the date of such expenditure.
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(L. 1997 S.B. 16)
2023 Missouri Revised Statutes › Title IX - Suffrage and Elections › Chapter 130 - Campaign Finance Disclosure Law › Section 130.049 - Out-of-state committees, reporting, contents.

Title IX SUFFRAGE AND ELECTIONS
Chapter 130
• Effective - 28 Aug 1997
130.049. Out-of-state committees, reporting, contents. —
An out-of-state committee which according to the provisions of subsection 10 of section 130.021 is not required to file a statement of organization and is not required to file the full disclosure reports required by section 130.041 shall file reports with the Missouri ethics commission according to the provisions of such sections if the committee makes contributions or expenditures in support of or in opposition to candidates or ballot measures in this state in any election covered by this chapter or makes contributions to any committee domiciled in this state. An initial report shall be filed no later than fourteen days prior to the date such out-of-state committee first makes a contribution or expenditure in this state. Such initial report shall state the name and address of the committee receiving such contributions or expenditures. The contributions or expenditures shall be made no later than thirty days prior to the election. The out-of-state committee thereafter shall file copies of the campaign disclosure report required to be filed in the domicile of the committee with the Missouri ethics commission as required by subsections 1 to 3 of section 130.046. No candidate or committee may accept any contribution made by a committee domiciled outside this state unless the provisions of this section are met.
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(L. 1997 S.B. 16)
2023 Missouri Revised Statutes › Title IX - Suffrage and Elections › Chapter 130 - Campaign Finance Disclosure Law › Section 130.058 - Responsibility for reporting requirements.

Title IX SUFFRAGE AND ELECTIONS
Chapter 130
• Effective - 28 Aug 1997
130.058. Responsibility for reporting requirements. —
The candidate or the committee treasurer of any committee except a candidate committee is ultimately responsible for all reporting requirements pursuant to this chapter.
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(L. 1997 S.B. 16)
2023 Missouri Revised Statutes › Title IX - Suffrage and Elections › Chapter 130 - Campaign Finance Disclosure Law › Section 130.071 - Candidate not to take office or file for subsequent elections until disclosure reports are filed.

Title IX SUFFRAGE AND ELECTIONS
Chapter 130
Effective - 28 Aug 1988, 3 histories
*130.071. Candidate not to take office or file for subsequent elections until disclosure reports are filed. —
1. If a successful candidate, or the treasurer of his candidate committee fails to file the disclosure reports which are required by this chapter, the candidate shall not take office until such reports are filed.
2. In addition to any other penalties provided by law, no person may file for any office in a subsequent election until he or the treasurer of his existing candidate committee has filed all required campaign disclosure reports for all prior elections.
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(L. 1978 S.B. 839, A.L. 1988 H.B. 933, et al., A.L. 2010 S.B. 844, A.L. 2018 S.B. 975 & 1024 Revision)
*Revisor's Note: S.B. 844 in 2010 amended this section. S.B. 844 was declared unconstitutional (see Legends Bank v. State, 361 S.W.3d 383 (Mo. banc)). The S.B. 844 version of this section was repealed by S.B. 975 & 1024 Revision, 2018. This version of this section (the 1988 language from H.B. 933, effective 8/28/1988), reprinted in accordance with Section 3.066, is the current version.
2023 Missouri Revised Statutes › Title IX - Suffrage and Elections › Chapter 130 - Campaign Finance Disclosure Law › Section 130.072 - Fines for violations — limitation.

Title IX SUFFRAGE AND ELECTIONS
Chapter 130
• Effective - 28 Aug 2008
130.072. Fines for violations — limitation. —
Any person who knowingly accepts or makes a contribution or makes an expenditure in violation of any provision of this chapter or who knowingly conceals a contribution or expenditure by filing a false or incomplete report or by not filing a required report, in addition to or in the alternative to any other penalty imposed by this chapter, shall be held liable to the state in civil penalties in an amount equal to any such contribution or expenditure.
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(L. 1985 H.B. 150, et al., A.L. 2008 S.B. 1038)
2023 Missouri Revised Statutes › Title IX - Suffrage and Elections › Chapter 130 - Campaign Finance Disclosure Law › Section 130.081 - Violation, class A misdemeanor.

Title IX SUFFRAGE AND ELECTIONS
Chapter 130
• Effective - 01 Jan 1986, see footnote
130.081. Violation, class A misdemeanor. —
1. Any person who purposely
*
violates the provisions of this chapter is guilty of a class A misdemeanor.
2. Any person who fails to file any report or statement required by this chapter within the time periods specified in sections 130.011 to 130.051 is guilty of an infraction.
3. Notwithstanding any other provision of law which bars prosecutions for any offenses other than a felony unless commenced within one year after the commission of the offense, any offense under the provisions of this chapter may be prosecuted if the indictment be found or prosecution be instituted within three years after the commission of the alleged offense.
4. Any prohibition to the contrary notwithstanding, no person shall be deprived of the rights, guarantees, protections or privileges accorded by sections 130.011 to 130.026, 130.031 to 130.068, 130.072, and 130.081 by any person, corporation, entity or political subdivision.
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(L. 1978 S.B. 839, A.L. 1985 H.B. 150, et al.)
Effective 1-01-86
*Word "purposefully" appears in original rolls.
2023 Missouri Revised Statutes › Title IX - Suffrage and Elections › Chapter 130 - Campaign Finance Disclosure Law › Section 130.086 - Federal candidates exempt if in compliance with federal election laws — certain filings required.

Title IX SUFFRAGE AND ELECTIONS
Chapter 130
Effective - 28 Aug 1991
130.086. Federal candidates exempt if in compliance with federal election laws — certain filings required. —
Notwithstanding any of the other provisions of this chapter, national political party committees, candidates for elective federal offices and any committee formed for the sole purpose of supporting a candidate or candidates for elective federal office shall be deemed to have fully complied with the provisions of this chapter if they have complied with all the reporting requirements of the federal election laws, and if copies of all election reports which are required by federal law to be filed with appropriate federal officials are filed with the Missouri ethics commission at the same time that they are filed with federal officials, and if all books and records relating thereto are kept in accordance with federal law.
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(L. 1978 S.B. 839, A.L. 1991 S.B. 262)
2023 Missouri Revised Statutes › Title IX - Suffrage and Elections › Chapter 130 - Campaign Finance Disclosure Law › Section 130.091 - When chapter applicable to elections and contributions or expenditures.

Title IX SUFFRAGE AND ELECTIONS
Chapter 130
Effective - 28 Aug 1978
130.091. When chapter applicable to elections and contributions or expenditures. —
All sections contained in chapter 130 shall apply only to those elections held on or after August 13, 1978, and to contributions received and expenditures made after August 13, 1978.
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(L. 1978 S.B. 839)
2023 Missouri Revised Statutes › Title IX - Suffrage and Elections › Chapter 130 - Campaign Finance Disclosure Law › Section 130.096 - Severability.

Title IX SUFFRAGE AND ELECTIONS
Chapter 130
Effective - 28 Aug 1978
130.096. Severability. —
If any provision of this chapter or the application thereof to any person or circumstance is held invalid, the invalidity shall not affect other provisions or application of this chapter which can be given effect without the invalid provision or application, and to this end the provisions of this chapter are declared severable.
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(L. 1978 S.B. 839)
2023 Missouri Revised Statutes › Title IX - Suffrage and Elections › Chapter 130 - Campaign Finance Disclosure Law › Section 130.097 - Transfer of committee funds, no compensation to person transferring — lobbyists prohibited from transferring committee funds.

Title IX SUFFRAGE AND ELECTIONS
Chapter 130
Effective - 28 Aug 2016
130.097. Transfer of committee funds, no compensation to person transferring — lobbyists prohibited from transferring committee funds. —
1. No person who transfers funds from:
(1) His or her candidate committee; or
(2) Any committee over which such person exerts control over the expenditures of such committee
­­to any other committee shall thereafter be compensated, for any purpose, by the committee that received such funds.
2. No person who registers as a lobbyist, as defined under section 105.470, shall transfer funds from any candidate committee, exploratory committee, debt service committee, or continuing committee under his or her control to any such committee controlled by a candidate or public official, as defined under section 105.470.
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(L. 2016 H.B. 2203)
2023 Missouri Revised Statutes › Title IX - Suffrage and Elections › Chapter 130 - Campaign Finance Disclosure Law › Section 130.110 - Limitation of cash contributions and anonymous contributions.

Title IX SUFFRAGE AND ELECTIONS
Chapter 130
Effective - 28 Aug 1999
130.110. Limitation of cash contributions and anonymous contributions. —
Limitations on cash contributions, anonymous contributions:
(1) No contribution in cash in an amount in excess of one hundred dollars shall be made or accepted from any single contributor for any election;
(2) Candidates and candidate committees shall not accept contributions of cash that, in the aggregate, are in excess of one hundred dollars per person per election cycle;
(3) No anonymous contribution in excess of twenty-five dollars shall be made by any person, and no anonymous contributions in excess of twenty-five dollars shall be accepted by any candidate or committee. If any anonymous contribution in excess of twenty-five dollars is received, it shall be returned immediately to the contributor if his or her identity can be ascertained, and if the contributor's identity cannot be ascertained, the candidate or the committee treasurer shall immediately transmit that portion of the contribution which exceeds twenty-five dollars to the state treasurer and it shall escheat to the state.
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(L. 1994 Adopted by Initiative, Proposition A, November 8, 1994, A.L. 1999 S.B. 31 & 285)
2023 Missouri Revised Statutes › Title IX - Suffrage and Elections › Chapter 130 - Campaign Finance Disclosure Law › Section 130.120 - Disclosure of contributor information required.

Title IX SUFFRAGE AND ELECTIONS
Chapter 130
Effective - 08 Nov 1994, see footnote
130.120. Disclosure of contributor information required. —
Disclosure of Contributor Information.
(1) A separate listing by name, address, employer or occupation if self-employed, of each person from whom the committee received one or more contributions, in money or other things of value, which in the aggregate total in excess of $25, together with the date and amount of each such contribution. No candidate or candidate committee shall accept any contribution without such information, except as provided in subsection 6 of section 130.031.
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(L. 1994 Adopted by Initiative, Proposition A, November 8, 1994)
2023 Missouri Revised Statutes › Title IX - Suffrage and Elections › Chapter 130 - Campaign Finance Disclosure Law › Section 130.150 - Complaints filed with ethics commission or civil action for forfeiture authorized.

Title IX SUFFRAGE AND ELECTIONS
Chapter 130
Effective - 08 Nov 1994, see footnote
130.150. Complaints filed with ethics commission or civil action for forfeiture authorized. —
Complaints Concerning Violations
(1) Any person may file a complaint alleging violations of the contribution limits set forth above with the Missouri Ethics Commission which complaint shall be acted upon promptly by the commission in the same manner and with the same effect as other complaints over which the commission has jurisdiction.
(2) Instead of filing a complaint with the Missouri Ethics Commission, any person may file a civil action in summary process in the circuit court for the circuit in which the alleged violation occurred, against the alleged violator or violators, seeking a forfeiture to the General Revenue of the State of any amount of contributions in excess of the limits set forth above.
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(L. 1994 Adopted by Initiative, Proposition A, November 8, 1994)
2023 Missouri Revised Statutes › Title IX - Suffrage and Elections › Chapter 130 - Campaign Finance Disclosure Law › Section 130.160 - Severability clause for sections 130.110 to 130.160.

Title IX SUFFRAGE AND ELECTIONS
Chapter 130
Effective - 08 Dec 1994, see footnote
130.160. Severability clause for sections 130.110 to 130.160. —
Severability.
If any provision of this measure is held invalid or the application thereof to any person or circumstance is held invalid, such invalidity shall not affect other provisions or applications of the chapter which can be given effect without the invalid provisions or applications, and to this and the provisions of this measure are declared severable.
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(L. 1994 Adopted by Initiative, Proposition A, November 8, 1994)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 135 - Tax Relief › Section 135.015 - Time for filing and other procedural matters, how governed.

Title X TAXATION AND REVENUE
Chapter 135
• Effective - 01 Jan 1984, see footnote
135.015. Time for filing and other procedural matters, how governed. —
Procedural matters related to filing a claim under sections 135.010 to 135.030, including refunds, deficiencies, interest, contents of returns, limitations, and penalties shall be determined pursuant to sections 143.481 to 143.996 applicable to the income tax. The credit regarding the property taxes of a calendar year may only be claimed on a return for the calendar year or for a claimant's return for a fiscal year that includes the end of the calendar year.
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(L. 1973 H.B. 149, et al., § 2, A.L. 1975 H.B. 121, et al., A.L. 1983 S.B. 47 & 29)
Effective 1-01-84
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 135 - Tax Relief › Section 135.020 - Credits, how applied, considered overpayment, when.

Title X TAXATION AND REVENUE
Chapter 135
• Effective - 01 Oct 1973, see footnote
135.020. Credits, how applied, considered overpayment, when. —
A credit for property taxes shall be allowed for the amount provided in section 135.030. If the amount allowable as a credit exceeds the income tax reduced by other credits, then the excess shall be considered an overpayment of the income tax.
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(L. 1973 H.B. 149, et al.)
Effective 10-01-73
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 135 - Tax Relief › Section 135.025 - Accrued taxes and rent constituting taxes to be totaled — maximum amount allowable — allocation regulations, when.

Title X TAXATION AND REVENUE
Chapter 135
• Effective - 28 Aug 2008
135.025. Accrued taxes and rent constituting taxes to be totaled — maximum amount allowable — allocation regulations, when. —
The property taxes accrued and rent constituting property taxes accrued on each return shall be totaled. This total, up to seven hundred fifty dollars in rent constituting property taxes actually paid or eleven hundred dollars in actual property tax paid, shall be used in determining the property tax credit. The director of revenue shall prescribe regulations providing for allocations where part of a claimant's homestead is rented to another or used for nondwelling purposes or where a homestead is owned or rented or used as a dwelling for part of a year.
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(L. 1973 H.B. 149, et al. § 4, A.L. 1975 H.B. 121, et al., A.L. 1988 S.B. 555, A.L. 2008 S.B. 711)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 135 - Tax Relief › Section 135.030 - Formula for determining credits — table to be prepared by director of revenue — taxpayer not applying for credit to be notified of eligibility.

Title X TAXATION AND REVENUE
Chapter 135
• Effective - 28 Aug 2008, 2 histories
135.030. Formula for determining credits — table to be prepared by director of revenue — taxpayer not applying for credit to be notified of eligibility. —
1. As used in this section:
(1) The term
"maximum upper limit"
shall, for each calendar year after December 31, 1997, but before calendar year 2008, be the sum of twenty-five thousand dollars. For all calendar years beginning on or after January 1, 2008, the maximum upper limit shall be the sum of twenty-seven thousand five hundred dollars. In the case of a homestead owned and occupied for the entire year by the claimant, the maximum upper limit shall be the sum of thirty thousand dollars;
(2) The term
"minimum base"
shall, for each calendar year after December 31, 1997, but before calendar year 2008, be the sum of thirteen thousand dollars. For all calendar years beginning on or after January 1, 2008, the minimum base shall be the sum of fourteen thousand three hundred dollars.
2. If the income on a return is equal to or less than the maximum upper limit for the calendar year for which the return is filed, the property tax credit shall be determined from a table of credits based upon the amount by which the total property tax described in section 135.025 exceeds the percent of income in the following list:
If the income on the return is:
The percent is:
Not over the minimum base
0 percent with credit not to exceed $1,100 in actual property tax or rent equivalent paid up to $750
Over the minimum base but not over the maximum upper limit
1/16 percent accumulative per $300 from 0 percent to 4 percent.
­­The director of revenue shall prescribe a table based upon the preceding sentences. The property tax shall be in increments of twenty-five dollars and the income in increments of three hundred dollars. The credit shall be the amount rounded to the nearest whole dollar computed on the basis of the property tax and income at the midpoints of each increment. As used in this subsection, the term
"accumulative"
means an increase by continuous or repeated application of the percent to the income increment at each three hundred dollar level.
3. Notwithstanding subsection 4 of section 32.057, the department of revenue or any duly authorized employee or agent shall determine whether any taxpayer filing a report or return with the department of revenue who has not applied for the credit allowed pursuant to section 135.020 may qualify for the credit, and shall notify any qualified claimant of the claimant's potential eligibility, where the department determines such potential eligibility exists.
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(L. 1973 H.B. 149, et al. § 5, A.L. 1975 H.B. 121, et al., A.L. 1977 S.B. 387, et al., A.L. 1979 S.B. 247, et al., A.L. 1983 S.B. 47 & 29, A.L. 1985 S.B. 69, A.L. 1986 S.B. 751, A.L. 1988 S.B. 555, A.L. 1998 S.B. 675, et al. , A.L. 2007 S.B. 30, A.L. 2008 S.B. 711)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 135 - Tax Relief › Section 135.035 - Claims for calendar year 1975 and later affected.

Title X TAXATION AND REVENUE
Chapter 135
• Effective - 28 Aug 1975
135.035. Claims for calendar year 1975 and later affected. —
Sections 135.010, 135.015, 135.025, and 135.030 shall be effective with respect to claims filed for the calendar year 1975 and thereafter.
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(L. 1975 H.B. 121, et al. § A)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 135 - Tax Relief › Section 135.096 - Long-term care insurance tax deduction, amount.

Title X TAXATION AND REVENUE
Chapter 135
• Effective - 28 Aug 2021, 3 histories
135.096. Long-term care insurance tax deduction, amount. —
1. In order to promote personal financial responsibility for long-term health care in this state, for all taxable years beginning after December 31, 2020, a resident individual may deduct from each individual's Missouri taxable income an amount equal to one hundred percent of all nonreimbursed amounts paid by such individuals for qualified long-term care insurance premiums to the extent such amounts are not included in the individual's itemized deductions. A married individual filing a Missouri income tax return separately from his or her spouse shall be allowed to make a deduction pursuant to this section in an amount equal to the proportion of such individual's payment of all qualified long-term care insurance premiums. The director of the department of revenue shall place a line on all Missouri individual income tax returns for the deduction created by this section.
2. For purposes of this section,
"qualified long-term care insurance"
means any insurance policy which meets or exceeds the provisions of sections 376.1100 to 376.1118 and the rules and regulations promulgated pursuant to such sections for long-term care insurance, or any insurance policy considered an asset or resource for purposes of eligibility for long-term care benefits under MO HealthNet.
3. Notwithstanding any other provision of law to the contrary, two or more insurers issuing a qualified long-term care insurance policy shall not act in concert with each other and with others with respect to any matters pertaining to the making of rates or rating systems.
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(L. 1999 S.B. 8 & 173 § 8, A.L. 2007 S.B. 577, A.L. 2021 H.B. 604)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 135 - Tax Relief › Section 135.115 - Vesting of tax credits, when — waiver, applicable when.

Title X TAXATION AND REVENUE
Chapter 135
• Effective - 28 Aug 1999
135.115. Vesting of tax credits, when — waiver, applicable when. —
The right to receive the tax credits described in section 135.110 shall vest in the taxpayer upon commencement of operations of the revenue-producing enterprise, but the taxpayer shall waive such vested right for any given year in which the taxpayer fails to meet the terms and conditions of sections 135.100 to 135.150. Representations made by the department of economic development and relied upon in good faith by the taxpayer shall be binding upon the state of Missouri to the extent such representations are consistent with the provisions of this chapter. The provisions of this section shall apply to all revenue-producing enterprises which are eligible for incentives pursuant to this section and which commenced operations on or after January 1, 1990, to the extent such incentives do not exceed the ten-year limitation set forth in subsection 1 of section 135.110.
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(L. 1999 H.B. 701)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 135 - Tax Relief › Section 135.120 - Deferment of tax credit — election — notice.

Title X TAXATION AND REVENUE
Chapter 135
• Effective - 28 Aug 1991
135.120. Deferment of tax credit — election — notice. —
A taxpayer entitled to the credit allowed by section 135.110 may elect to defer the commencement of the ten-year period during which such credit is allowed to any taxable year not later than the third taxable year following the taxable year in which commencement of commercial operations at the new business facility occurs. The taxpayer shall perfect such election by notifying the director of economic development, by a written statement attached to the tax credit application for the taxable year in which commencement of commercial operations at the new business facility occurs, of the intention to make such election. The election shall be made during the taxable year immediately following the taxable year in which commencement of commercial operations occurs at such new business facility. Once such election has been perfected, the credit shall be allowed for the taxable year specified in such election and for each of the nine succeeding taxable years.
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(L. 1980 S.B. 644 § 3, A.L. 1991 H.B. 294 & 405)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 135 - Tax Relief › Section 135.130 - Transfer of business facility, all or part — apportionment of tax credit — estate of taxpayer entitled to credit and distributee of estate also entitled to credit.

Title X TAXATION AND REVENUE
Chapter 135
• Effective - 28 Aug 1991
135.130. Transfer of business facility, all or part — apportionment of tax credit — estate of taxpayer entitled to credit and distributee of estate also entitled to credit. —
1. If a taxpayer, hereafter referred to in this section as "transferor", shall have established a new business facility and, prior to the expiration of the ten-year period during which the credit allowed by section 135.110 may be claimed by the transferor, all or a portion of such new business facility is acquired by, or leased to, any other taxpayer, hereafter referred to in this section as "transferee", the transferor shall allow the transferee to claim such credit as provided in subsection 2 of this section.
2. If all or a portion of the new business facility is acquired by, or leased to, the transferee, the portion thereof so acquired by, or leased to, the transferee shall be considered a new business facility in the hands of the transferee. In such event, the transferee shall be entitled to a credit, computed in accordance with section 135.110, with respect to the portion of the new business facility held by it. Such credit shall be allowed for the remaining portion of the ten-year period during which the transferor could have claimed such credit if all or a portion of the new business facility had not been acquired by, or leased to, the transferee. The portion, if any, of the new business facility retained by the transferor shall continue to be a new business facility in the hands of the transferor and it shall be entitled to the credit allowed by section 135.110 for the remaining portion of such ten-year period.
3. The transferor shall notify the director of economic development of the transferor's intentions to transfer the rights to claim such credit to the transferee by written statement attached to the tax credit application for the taxable year in which the new business facility is acquired by, or leased to, the transferee, setting forth such other information as the director of economic development may, by rules and regulations, require.
4. If an individual taxpayer entitled to the credit allowed by section 135.110 shall die prior to the expiration of the ten-year period during which such taxpayer is entitled to such credit and the new business facility with respect to which such credit was claimed passes to the estate of the deceased taxpayer, such estate shall be entitled to a credit with respect to such new business facility, and upon distribution of the new business facility, or a portion thereof, to a distributee of such estate the credit with respect to such new business facility, or portion thereof, such distributee shall be entitled to a credit with respect to such new business facility or portion thereof.
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(L. 1980 S.B. 644 § 4, A.L. 1991 H.B. 294 & 405)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 135 - Tax Relief › Section 135.140 - Termination and resumption of operation of business — consent of director required for claim of credit.

Title X TAXATION AND REVENUE
Chapter 135
• Effective - 28 Aug 1986
135.140. Termination and resumption of operation of business — consent of director required for claim of credit. —
If a taxpayer has terminated the operation of a revenue producing enterprise at a new business facility prior to the expiration of the ten-year period during which a credit is allowed under sections 135.100 to 135.160, and later resumes the operation of the same or a different revenue producing enterprise at such new business facility, the taxpayer may, with the consent of the director of economic development, elect to claim a credit, upon resuming the operation of a revenue producing enterprise at such new business facility, computed in accordance with section 135.110 but for a number of years following resumption of such operations equal to ten reduced by the number of years for which the credit was claimed prior to termination of operation of such revenue producing enterprise. The director of economic development shall grant such consent if it is determined that the termination of operations was due to reasonable cause and that the resumption of operations of a revenue producing enterprise at such new business facility will provide increased opportunities for employment and result in a substantial contribution to the economy of the state.
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(L. 1980 S.B. 644 § 5, A.L. 1986 S.B. 727)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 135 - Tax Relief › Section 135.155 - Prohibition on certain enterprises receiving certain incentives — expansion deemed new business facility — certain properties considered one facility, when.

Title X TAXATION AND REVENUE
Chapter 135
• Effective - 28 Aug 2022, 4 histories
135.155. Prohibition on certain enterprises receiving certain incentives — expansion deemed new business facility — certain properties considered one facility, when. —
1. Notwithstanding any provision of the law to the contrary, no revenue-producing enterprise other than headquarters as defined in subsection 10 of section 135.110 shall receive the incentives set forth in sections 135.100 to 135.150 for facilities commencing operations on or after January 1, 2005. No headquarters shall receive the incentives set forth in subsections 9 to 14 of section 135.110 for facilities commencing or expanding operations on or after January 1, 2031.
2. Notwithstanding subsection 9 of section 135.110 to the contrary, expansions at headquarters facilities shall each be considered a separate new business facility and each be entitled to the credits as set forth in subsections 9 to 14 of section 135.110 if the number of new business facility employees attributed to each such expansion is at least twenty-five and the amount of new business facility investment attributed to each such expansion is at least one million dollars. In any year in which a new business facility is not created, the jobs and investment for that year shall be included in calculating the credits for the most recent new business facility and not an earlier created new business facility.
3. Notwithstanding any provision of law to the contrary, for headquarters, buildings on multiple noncontiguous real properties shall be considered one facility if the buildings are located within the same county or within the same municipality.
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(L. 2004 S.B. 1155, A.L. 2009 H.B. 191, A.L. 2015 S.B. 194, A.L. 2022 H.B. 2400)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 135 - Tax Relief › Section 135.204 - Contingent effective date for certain sections.

Title X TAXATION AND REVENUE
Chapter 135
• Effective - 28 Aug 2010
*135.204. Contingent effective date for certain sections. —
The repeal and reenactment of sections 99.918, 99.1082, 135.205, 135.207, 135.230, 135.530, 135.903
**
, 135.953, 215.263, and 620.1023 of section A of this act
***
shall become effective on April 1, 2011, or when the United States Census Bureau's American Community Survey, based on the most recent of five-year period estimate data in which the final year of the estimate period ends in zero becomes available, which first occurs. The commissioner of the office of administration shall notify the revisor of statutes when the updated United States Census Bureau data has been released.
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(L. 2010 H.B. 1965 § B)
*The Revisor of Statutes did not receive notification on the contingency prior to April 1, 2011, therefore the sections listed became effective April 1, 2011.
**Section 135.903 was repealed by S.B. 975 & 1024 Revision, 2018.
***"This act" (H.B. 1965, 2010) contained numerous sections. Consult Disposition of Sections table for a definitive listing.
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 135 - Tax Relief › Section 135.205 - Requirements to qualify as enterprise zone.

Title X TAXATION AND REVENUE
Chapter 135
• Effective - 01 Apr 2011, 2 histories, see footnote
135.205. Requirements to qualify as enterprise zone. —
For purposes of sections 135.200 to 135.256, an area must meet all the following criteria in order to qualify as an enterprise zone:
(1) The area is one of pervasive poverty, unemployment, and general distress;
(2) At least sixty-five percent of the residents living in the area have incomes below eighty percent of the median income of all residents within the state of Missouri according to the United States Census Bureau's American Community Survey, based on the most recent of five-year period estimate data in which the final year of the estimate ends in either zero or five or other appropriate source as approved by the director;
(3) The resident population of the area must be at least four thousand but not more than seventy-two thousand at the time of designation as an enterprise zone if the area lies within a metropolitan statistical area, as established by the United States Census Bureau; or, if the area does not lie within a metropolitan statistical area, the resident population of the area at the time of designation must be at least one thousand but not more than twenty thousand inhabitants. If the population of the jurisdiction of the governing authority does not meet the minimum population requirements set forth in this subdivision, the population of the area must be at least fifty percent of the population of the jurisdiction; provided, however, no enterprise zone shall be created which consists of the total area within the political boundaries of a county; and
(4) The level of unemployment of persons, according to the most recent data available from the division of employment security or from the United States Bureau of Census and approved by the director, within the area exceeds one and one-half times the average rate of unemployment for the state of Missouri over the previous twelve months, or the percentage of area residents employed on a full-time basis is less than fifty percent of the statewide percentage of residents employed on a full-time basis.
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(L. 1982 H.B. 1713, et al. § 3, A.L. 1983 H.B. 559, A.L. 1984 H.B. 1611 Revision, A.L. 1995 H.B. 414, A.L. 1999 H.B. 701, A.L. 2010 H.B. 1965)
Effective 4-01-11, see § 135.204
CROSS REFERENCE:
Tax Credit Accountability Act of 2004, additional requirements, 135.800 to 135.830
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 135 - Tax Relief › Section 135.206 - Counties, certain third class counties to have one enterprise zone designated, requirements.

Title X TAXATION AND REVENUE
Chapter 135
• Effective - 18 Mar 1987, see footnote
135.206. Counties, certain third class counties to have one enterprise zone designated, requirements. —
In addition to the number of enterprise zones authorized by the provisions of section 135.210, the department of economic development shall designate one such zone in every county of the third class which has a population of less than twenty-five thousand inhabitants, and an assessed valuation of between two hundred and seventy million dollars and three hundred million dollars as published in the 1985 proceedings of the Missouri state tax commission. Such designation shall only be made if the area in the county which is to be included in the enterprise zone meets all the requirements of section 135.205.
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(L. 1987 S.B. 421 § 1)
Effective 3-18-87
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 135 - Tax Relief › Section 135.209 - Satellite enterprise zone may be established, city of Independence.

Title X TAXATION AND REVENUE
Chapter 135
• Effective - 28 Aug 1999
135.209. Satellite enterprise zone may be established, city of Independence. —
1. Any city in which an enterprise zone is designated pursuant to subsection 5 of section 135.208 may, upon approval of the local governing authority of the city and the director of the department of economic development, designate one satellite enterprise zone within its corporate limits. A prerequisite for the designation of the satellite zone shall be the approval by the director of the department of economic development of a plan submitted by the local governing authority of the city describing how the satellite zone corresponds to the city's overall enterprise zone strategy.
2. The satellite enterprise zone authorized by this section shall be designated only if it meets the criteria established by subdivisions (1) to (4) of subsection 2 of section 135.207. Retail businesses, as identified by the 1997 North American Industry Classification System (NAICS) sector numbers 44 to 45, located within the satellite enterprise zone shall be eligible for all benefits provided pursuant to the provisions of sections 135.200 to 135.258.
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(L. 1999 H.B. 701)