reglab/statecodes huggingface dataset:
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 30 - Missouri Board for Architects, Professional Engineers, Professional Land Surveyors, and Landscape Architects › Chapter 16 - Missouri Minimum Standards for Property Boundary Surveys › Section 4 CSR 30-16.030 - General Land Surveying Requirements

Current through Register Vol. 49, No. 14, July 15, 2024
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 30 - Missouri Board for Architects, Professional Engineers, Professional Land Surveyors, and Landscape Architects › Chapter 16 - Missouri Minimum Standards for Property Boundary Surveys › Section 4 CSR 30-16.040 - Accuracy Standards for Property Boundary Surveys

Current through Register Vol. 49, No. 14, July 15, 2024
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 30 - Missouri Board for Architects, Professional Engineers, Professional Land Surveyors, and Landscape Architects › Chapter 16 - Missouri Minimum Standards for Property Boundary Surveys › Section 4 CSR 30-16.050 - Use of Missouri Coordinate System, 1983

Current through Register Vol. 49, No. 14, July 15, 2024
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 30 - Missouri Board for Architects, Professional Engineers, Professional Land Surveyors, and Landscape Architects › Chapter 16 - Missouri Minimum Standards for Property Boundary Surveys › Section 4 CSR 30-16.070 - Detail Requirements for Resurveys

Current through Register Vol. 49, No. 14, July 15, 2024
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 30 - Missouri Board for Architects, Professional Engineers, Professional Land Surveyors, and Landscape Architects › Chapter 16 - Missouri Minimum Standards for Property Boundary Surveys › Section 4 CSR 30-16.080 - Detail Requirements for Original Surveys

Current through Register Vol. 49, No. 14, July 15, 2024
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 30 - Missouri Board for Architects, Professional Engineers, Professional Land Surveyors, and Landscape Architects › Chapter 16 - Missouri Minimum Standards for Property Boundary Surveys › Section 4 CSR 30-16.090 - Detail Requirements for Subdivision Surveys

Current through Register Vol. 49, No. 14, July 15, 2024
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 30 - Missouri Board for Architects, Professional Engineers, Professional Land Surveyors, and Landscape Architects › Chapter 16 - Missouri Minimum Standards for Property Boundary Surveys › Section 4 CSR 30-16.100 - Detail Requirements for Condominium Surveys

Current through Register Vol. 49, No. 14, July 15, 2024
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 30 - Missouri Board for Architects, Professional Engineers, Professional Land Surveyors, and Landscape Architects › Chapter 16 - Missouri Minimum Standards for Property Boundary Surveys › Section 4 CSR 30-16.110 - Location of Improvements and Easements

Current through Register Vol. 49, No. 14, July 15, 2024
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 30 - Missouri Board for Architects, Professional Engineers, Professional Land Surveyors, and Landscape Architects › Chapter 17 - United States Public Land Survey Corners › Section 4 CSR 30-17.020 - Removal or Alteration of Corners

Current through Register Vol. 49, No. 14, July 15, 2024
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 30 - Missouri Board for Architects, Professional Engineers, Professional Land Surveyors, and Landscape Architects › Chapter 17 - United States Public Land Survey Corners › Section 4 CSR 30-17.030 - Reestablished or Restored Corners

Current through Register Vol. 49, No. 14, July 15, 2024
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 30 - Missouri Board for Architects, Professional Engineers, Professional Land Surveyors, and Landscape Architects › Chapter 18 - First and Second Order Horizontal and Vertical Control › Section 4 CSR 30-18.030 - Accuracy of Horizontal Control

Current through Register Vol. 49, No. 14, July 15, 2024
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 30 - Missouri Board for Architects, Professional Engineers, Professional Land Surveyors, and Landscape Architects › Chapter 18 - First and Second Order Horizontal and Vertical Control › Section 4 CSR 30-18.040 - Acceptance and Publication by DNR

Current through Register Vol. 49, No. 14, July 15, 2024
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 30 - Missouri Board for Architects, Professional Engineers, Professional Land Surveyors, and Landscape Architects › Chapter 18 - First and Second Order Horizontal and Vertical Control › Section 4 CSR 30-18.070 - Waiver of 1 Km Limitation

Current through Register Vol. 49, No. 14, July 15, 2024
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 30 - Missouri Board for Architects, Professional Engineers, Professional Land Surveyors, and Landscape Architects › Chapter 19 - Standards for Surveyor's Real Property Report › Section 4 CSR 30-19.010 - Surveyor's Real Property Report

Current through Register Vol. 49, No. 14, July 15, 2024
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 40 - Office of Athletics › Chapter 1 - General Organization and Procedures › Section 4 CSR 40-1.010 - General Organization

Current through Register Vol. 49, No. 14, July 15, 2024
Op. Atty. Gen. No. 71, Pian (9-16-59).
When a
					 proposed public dinner, sponsored by a labor union at a hotel, at which a
					 special feature is a boxing program, and the only tickets offered for sale or
					 sold, were for dinner, Athletic Commission had no jurisdiction over said event
					 and the sponsors were not required to secure the permission of or a license
					 from the commission to hold the dinner.
Op. Atty. Gen. No. 19, Cooper (6-11-53).
There
					 can be no criminal prosecution for "booking" of professional wrestlers for
					 wrestling show by unlicensed organization which sponsored private wrestling
					 show where such is prohibited by the rules of the Athletic Commission only and
					 not by statute; administrative agencies are prohibited by Mo. Const. Art. 1,
					 section 31 from imposing a fine or imprisonment for violation of administrative
					 rules.
Op. Atty. Gen. No. 19, Cooper (1-31-52)
. Five
					 percent gross receipts collected by Athletic Commission from regulated boxing,
					 sparring and wrestling exhibitions is not applicable to theaters televising
					 such events under exclusive rights. It is applicable to amounts received by
					 promoters for television rights of every exhibition held in state.
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 40 - Office of Athletics › Chapter 2 - Licenses and Permits › Section 4 CSR 40-2.010 - Licenses and Permits

Current through Register Vol. 49, No. 14, July 15, 2024
Op. Atty. Gen. No. 71, Ian (9-16-59)
. When a
					 proposed public dinner sponsored by a labor union at a hotel, at which a
					 special feature is a boxing program, and the only tickets offered for sale or
					 sold, were for dinner, Athletic Commission had no jurisdiction over the event
					 and the sponsors were not required to secure the permission of or a license
					 from the commission to hold the dinner.
Op. Atty. Gen. No. 19, Cooper (6-11-53)
. There
					 can be no criminal prosecution for "booking" of professional wrestlers for
					 wrestling show by unlicensed organization which sponsored private wrestling
					 show where such is prohibited by the rules of the Athletic Commission only and
					 not by statute; administrative agencies are prohibited by Mo. Const. Art. 1,
					 section 31 from imposing a fine or imprisonment for violation of administrative
					 rules.
Op. Atty. Gen. No. 19, Cooper (1-31-52)
. Five
					 percent gross receipts collected by Athletic Commission from regulated boxing,
					 sparring and wrestling exhibitions is not applicable to theaters televising
					 these events under exclusive rights. It is applicable to amounts received by
					 promoters for television rights of every exhibition held in state.
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 40 - Office of Athletics › Chapter 3 - Ticket Procedures › Section 4 CSR 40-3.010 - Rules for Wrestling

Current through Register Vol. 49, No. 14, July 15, 2024
Op. Atty. Gen. No. 18, Butler (2-22-79)
. The
					 Office of Athletics cannot define boxing, sparring or wrestling by rule or
					 regulation to include full contact karate. To do so would be to enlarge upon
					 the statute governing those sports.
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 40 - Office of Athletics › Chapter 5 - Inspector Duties and Rules for Professional Boxing, Professional Wrestling, Professional Kickboxing, and Professional Full-Contact Karate › Section 4 CSR 40-5.060 - Rules for Professional Kickboxing and Professional Full-Contact Karate

Current through Register Vol. 49, No. 14, July 15, 2024
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 40 - Office of Athletics › Chapter 5 - Inspector Duties and Rules for Professional Boxing, Professional Wrestling, Professional Kickboxing, and Professional Full-Contact Karate › Section 4 CSR 40-5.070 - Semiprofessional Elimination Contest

Current through Register Vol. 49, No. 14, July 15, 2024
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 60 - State Board of Barber Examiners › Chapter 3 - Curriculum Requirements for Barber Schools/Colleges › Section 4 CSR 60-3.010 - Sanitary Regulations Prescribed for Barber Shops

Current through Register Vol. 49, No. 14, July 15, 2024
Vest v. Kansas City, et al.
, 355 Mo. 1, 1994
					 SW2d 38 (1946). Municipal corporation may enact ordinance providing for
					 regulation of barber shops which is supplemental to and not in conflict with,
					 regulations promulgated by State Board of Barber Examiners pursuant to
					 statutory authority.
Op. Atty. Gen. No. 31, Brown, 4-19-78
. Barbers
					 and cosmetologists may work in the same physical area if the area is licensed
					 as a cosmetology shop and is subject to inspection by both the State Board of
					 Cosmetology and the State Board of Barber Examiners.
Op. Atty. Gen. No. 50, Sikesq, 6-3-76
. A
					 licensed barber may arrange, dress, curl, singe, wave, permanent wave, cleanse,
					 cut, bleach, tint or color hair as a normal incident of dressing hair.
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 80 - Economic Development Programs › Chapter 2 - Municipal Bonds for Industrial Development › Section 4 CSR 80-2.010

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 100.010, RSMo 1961, amended 1963 and
					 1976; 100.020-100.040, RSMo 1961; 100.050, RSMo 1961, amended 1983;
					 100.090-100.100, RSMo 1961, amended 1976; 100.105, RSMo 1983; 100.120, RSMo
					 1961, amended 1978, 1983; 100.130, RSMo 1961; 100.155, RSMo 1981, amended 1983;
					 100.160-100.170, RSMo 1961; 100.180, RSMo 1961, amended 1963, 1983; 100.190,
					 RSMo 1961, amended 1963, 1976, 1983; 100.200, RSMo 1967, amended 1983.
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 80 - Economic Development Programs › Chapter 2 - Municipal Bonds for Industrial Development › Section 4 CSR 80-2.020

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 100.040, RSMo 1961; 100.050, RSMo
					 1961, amended 1983; 100.060, RSMo 1961, amended 1976, repealed 1983.
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 85 - Division of Business and Community › Chapter 2 - Neighborhood Assistance Tax Credit Program › Section 4 CSR 85-2.015

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 32.110, RSMo 1977, amended 1980, 1989,
					 1990.
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 85 - Division of Business and Community › Chapter 2 - Neighborhood Assistance Tax Credit Program › Section 4 CSR 85-2.020 - Preparation of Application for the Neighborhood Assistance Program

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This amendment improves program flexibility
				  in order to better support high-quality projects and deletes the application
				  form attachment, which changes every year and does not serve applicants in its
				  current state.
(1) A proposal
				is defined as an act of putting forward a proposed program by a business firm,
				or neighborhood organization, or both, for carrying out a specific project
				consistent with the Neighborhood Assistance Act.
(2) All proposals shall be made on the forms
				supplied by the Department of Economic Development. The department may request
				any additional information it determines necessary to evaluate a proposal or
				plan.
(3) Facsimile copies of
				applications will not be accepted.
(4) All proposals are to be submitted to the
				Neighborhood Assistance Program office located in Jefferson City.
(5) The department shall reply promptly with
				acknowledgement of receipt of the proposal submitted.
(6) All proposals must address at least one (1) of the
				following priorities in order to qualify for approval:
(A) The project substantially contributes to
				self-help efforts by residents of the neighborhood to be served in addressing
				locally defined objectives;
(B) The
				project will result in the provision of essential services to low and moderate
				income persons which would not otherwise be provided in the affected
				neighborhood and for which there are no other resources available; or
(C) The project tangibly contributes to the
				development of lasting cooperation and partnership efforts of neighborhood
				organizations and businesses.
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 85 - Division of Business and Community › Chapter 2 - Neighborhood Assistance Tax Credit Program › Section 4 CSR 85-2.040

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 32.115, RSMo 1977, amended 1980, 1982,
					 1985, 1986, 1989, 1990, 1993, 1995, 1996, 1998,
					 1999.
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 85 - Division of Business and Community › Chapter 2 - Neighborhood Assistance Tax Credit Program › Section 4 CSR 85-2.050 - Special Program Priority

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule establishes guide lines and
				  criteria to assist businesses and neighborhood organizations to participate in
				  special programs. A tax credit of up to seventy percent will be allowed for
				  investments in programs where activities fall within the scope of special
				  priorities established with the approval of the governor.
(1) Contribution to a Neighborhood Assistance
				Program as named in section
				32.105, RSMo which
				has been approved by the director of the Department of Economic Development and
				which is carried out in a specific impoverished urban neighborhood by an
				organization controlled by residents of that area will qualify for a tax credit
				of seventy percent (70%) of the total amount contributed by the business firm
				as provided in section
				32.115,
				RSMo.
(2) For the purpose of this
				special program priority, the following terms shall mean:
(A) Impoverished urban neighborhood, a
				specific geographic area within a standard metropolitan statistical area (SMSA)
				where the median income is eighty percent (80%) or less than the median income
				of the entire SMSA; and
(B)
				Controlled by residents, having a board of directors of which at least
				fifty-one percent (51%) of its members are residents of the specific
				neighborhood where the project is to be carried out who are selected through a
				democratic process open to all residents of the neighborhood.
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 85 - Division of Business and Community › Chapter 3 - Enterprise Zone Program › Section 4 CSR 85-3.020

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 135.250, RSMo 1982, amended 1985,
					 1986, 1989, 1991.
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 85 - Division of Business and Community › Chapter 3 - Enterprise Zone Program › Section 4 CSR 85-3.040

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 135.250, RSMo 1982, amended 1985,
					 1986, 1989, 1991.
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 85 - Division of Business and Community › Chapter 3 - Enterprise Zone Program › Section 4 CSR 85-3.050

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 135.250, RSMo 1982, amended 1985,
					 1986, 1989, 1991.
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 85 - Division of Business and Community › Chapter 4 - Tax Increment Financing › Section 4 CSR 85-4.010 - Application Process

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule explains the application
				  process.
(1) Municipalities
				seeking state supplemental tax increment financing for a redevelopment project
				or plan must complete a Precertification Request Form and a Program
				Application, included herein.
(2) A
				Precertification Request Form or Program Application may be submitted to
				Department of Economic Development (DED) at any time. Because of the state's
				appropriation process, however, applicants must submit a precertification
				request prior to September 1, for the department to support the project or plan
				being listed in the department's budget for Tax Increment Financing (TIF)
				appropriation during the next legislative session. Being listed in the budget
				does not mean the project is approved by the department or that the project is
				or will be eligible for disbursements, but only connotes that the project is
				not statutorily ineligible. The department will accept a Program Application
				for proposed projects or plans if the project or plan is included in the TIF
				appropriation approved by the legislature. However, being listed in the TIF
				appropriation by the legislature does not indicate the project or plan will be
				approved by the department. The municipality must complete the application
				process and be issued approval by the department before being eligible for
				disbursements. The first installment of New State Revenues (assuming any New
				State Revenues are available and the General Assembly appropriates such funds)
				will not be available until July 1 of the year in which the appropriation
				occurs.
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				  to view image
*Original authority: 99.845, RSMo 1982, amended 1986, 1990,
					 1991, 1997, 1998, 2003, 2005 and 99.865, RSMo 1982, amended 1990, 1991,
					 1997.
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 85 - Division of Business and Community › Chapter 5 - Historic Preservation Tax Credit Program › Section 4 CSR 85-5.030 - Preliminary and Excess Tax Credits Application Evaluation-Projected Net Fiscal Benefit

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This proposed amendment clarifies which
				  applications require a net fiscal benefit evaluation and require the applicant
				  to submit the analysis of municipal net fiscal benefit.
For purposes of evaluating a preliminary application for
				  authorization of tax credits and an excess tax credits application for issuance
				  of tax credits pursuant to section
				  253.559.3(1) (a),
				  RSMo, the projected net fiscal benefit to the
				  state shall be reasonably determined by the department. The projected net
				  fiscal benefit to the municipality may be provided by the applicant, or if the
				  applicant so chooses, determined by the department, based on information
				  provided by the applicant.
*Original authority: 135.487, RSMo 1999 and 620.010 , RSMo
					 1971, amended 1981, 1983, 1986, 1989, 1990, 1993, 1994, 1995, 1999, 2001, 2007,
					 2008.
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 85 - Division of Business and Community › Chapter 5 - Historic Preservation Tax Credit Program › Section 4 CSR 85-5.040 - Preliminary and Excess Tax Credits Application Evaluation-Overall Size and Quality of the Project

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This proposed amendment clarifies which
				  applications are evaluated for overall size and quality.
(1) For purposes of evaluating a preliminary
				application for authorization of tax credits and an excess tax credits
				application for issuance of tax credits pursuant to section
				253.559.3(1)(b),
				RSMo, the department shall evaluate the
				following criteria:
(A) Leveraged investment
				ratio, as determined by the total project investment divided by the amount of
				tax credits requested;
(B) The
				number of net new jobs to the state to be created by the project;
(C) The average wage for new jobs to be
				created by the project;
(D)
				Potential multiplier effect of the project, based on the project's industry
				type (e.g., manufacturing office facilities, residential); and
(E) The amount of overall project financing
				for which the applicant has secured firm commitments prior to submitting its
				preliminary application or excess tax credits application to the
				department.
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 85 - Division of Business and Community › Chapter 5 - Historic Preservation Tax Credit Program › Section 4 CSR 85-5.050 - Preliminary and Excess Tax Credits Application Evaluation-Level of Economic Distress

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This proposed amendment clarifies which
				  applications require a level of economic distress evaluation and adds inclusion
				  in an enhanced enterprise zone as a basis for receiving a higher
				  score.
(1) For purposes of
				evaluating a preliminary application for authorization of tax credits and an
				excess tax credits application for issuance of tax credits pursuant to section
				253.559.3(1)(c),
				RSMo, the department shall evaluate the
				following criteria:
(A) The project census
				tract's designation as a federal opportunity zone;
(B) The project census tract's designation as
				a qualified census tract;
(C) The
				project census tract's level of unemployment, as compared to the statewide
				level of unemployment;
(D) The
				project census tract's overall poverty rate, as determined pursuant to section
				253.545(7),
				RSMo;
(E) The project census
				tract's inclusion in an enhanced enterprise zone established under sections
				135.950 to
				135.973, RSMo; and
(F) The project's vacancy or
				underutilization prior to rehabilitation.
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 85 - Division of Business and Community › Chapter 5 - Historic Preservation Tax Credit Program › Section 4 CSR 85-5.060 - Preliminary and Excess Tax Credits Application Evaluation-Input from Local Elected Officials

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This proposed amendment clarifies which
				  applications require a letter of support from local officials and when a letter
				  from the president of the board of aldermen in the City of St. Louis must be
				  included.
(1) For purposes of
				evaluating a preliminary application for authorization of tax credits and an
				excess tax credits application for issuance of tax credits pursuant to section
				253.559.3(1)(d),
				RSMo, the department shall evaluate the
				following criteria:
(A) Committed amount of
				local incentives to the project; and
(B) Signed letters of support for the project
				from the local elected officials in the local municipality in which the project
				is located. For any project in any city not within a county, an applicant shall
				also include a letter of support from the president of the board of aldermen,
				if one can be obtained.
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 85 - Division of Business and Community › Chapter 5 - Historic Preservation Tax Credit Program › Section 4 CSR 85-5.070 - Compliance with Other Provisions of Law

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This proposed amendment clarifies which
				  applications result in an issuance of tax credits, and adds compliance with
				  section 285.530, RSMo 2016, to the rule,
				  which is required by statute, but inclusion in the rule helps ensure
				  understanding by prospective applicants of its applicability. Deleted section
				  (2) has been moved to
				  4 CSR
				  85-5.020(2)(G).
(1) A tax credit certificate issued following
				the final completion of a project, and submission to the department of a
				complete final application or an excess tax credits application, shall be in an
				amount no greater than those costs that are Qualified Rehabilitations
				Expenditures (QREs), and shall only be issued after the department confirms
				compliance with all other provisions of law, including but not limited to-
(A) Payment of any issuance fees under
				section 620.1900, RSMo, or similar
				provisions;
(B) Payment of any back
				taxes and penalties under section
				135.815, RSMo, or similar
				provisions; and
(C) Compliance with
				section 285.530, RSMo, with regard to
				employment of unauthorized aliens.
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 85 - Division of Business and Community › Chapter 5 - Historic Preservation Tax Credit Program › Section 4 CSR 85-5.080 - Phased Projects

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This proposed amendment eliminates
				  duplicative paperwork by allowing a phased project to submit a single
				  preliminary application instead of a separate preliminary application for each
				  phase of the project.
(1) To
				qualify as a phased project, an applicant must-
(A) Apply for the federal historic
				preservation tax incentives program as a phased project;
(B) Submit a single preliminary application
				to the department for the entire phased project; and
(C) Submit a copy of the federal historic
				preservation tax incentives program phased project application with the
				preliminary application.
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 85 - Division of Business and Community › Chapter 5 - Historic Preservation Tax Credit Program › Section 4 CSR 85-5.090 - Developer Fees; General Contractor Overhead and Profit

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This proposed amendment removes the
				  requirement that applicants and developers use a specific department-created
				  form for a developer fee agreement, instead allowing the parties to create
				  their own agreement that can suit other needs besides those of the department
				  and combines two separate percentage caps for contract overhead and contractor
				  profit into one combined percentage to give applicants greater flexibility in
				  such arrangements.
(1) For a
				developer fee to be a QRE, the developer fee agreement must meet the
				requirements of this rule.
(2) A
				developer fee shall be deemed a QRE only if-
(A) The developer fee is reasonable, which
				shall mean that it does not exceed twelve percent (12%) of total project cost
				less non-qualified expenditures, related party fees, profit, and the total
				amount of the developer fee itself;
(B) The developer fee is evidenced by a
				signed and notarized written agreement between the applicant and the
				developer;
(C) The developer fee is
				incurred by the applicant no later than upon substantial completion of the
				project, and the basis for substantial completion, which must be one (1) of the
				alternatives in 4 CSR
				85-5.010(2)(EE), is specified in the
				developer fee agreement;
(D) The
				developer fee agreement is submitted to the department by the later of the
				project's initial closing on construction financing, or initial closing on
				federal historic tax credit equity, if applicable. If no developer fee
				agreement has been submitted to the department for review by the later to occur
				of either event in the preceding sentence, no developer fees will be eligible
				as a QRE for the project; and
(E)
				It is preferred that the developer fee agreement does not include activities
				that are in support of costs that are ineligible as QRE, such as syndication,
				organization, property acquisition, obtaining permanent financing,
				rent-up/lease-up of the property, and ongoing property management (non-QRE
				activities). If, however, the developer fee agreement includes both QRE and
				non-QRE activities, the applicant must submit a breakdown of the portions of
				the developer fee that are for QRE activities and non-QRE activities before
				being issued tax credits.
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 85 - Division of Business and Community › Chapter 5 - Historic Preservation Tax Credit Program › Section 4 CSR 85-5.100 - Not-for-Profits

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This proposed amendment will eliminate an
				  unnecessary provision.
(1)
				Not-for-profit entities, including but not limited to entities organized as
				not-for-profit corporations pursuant to chapter 355, RSMo, shall be ineligible
				for tax credits. Under no circumstance shall tax credits be issued to a
				not-for-profit.
(2) A for-profit
				entity will be restricted from full participation in the program if that entity
				has a not-for-profit as part of its ownership group or has received a
				contribution from a related not-for-profit. Such a for-profit applicant shall
				have its tax credits reduced by the greater of:
(A) The percentage interest in its ownership
				held by or attributed to a not-for-profit. When a not-for-profit is considered
				part of the applicant's ownership group, ownership interest shall be attributed
				to the related party not-for-profit in accordance with the attribution rules of
				section 304(c)(3) of the Internal Revenue Code of 1986, as amended;
				and
(B) The percentage of capital
				contributed by or on behalf of a not-for-profit owner or related
				party.
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 85 - Division of Business and Community › Chapter 5 - Historic Preservation Tax Credit Program › Section 4 CSR 85-5.110 - Administrative Closure

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This proposed amendment will clarify how the
				  department may notify an applicant of administrative closure of inactive
				  projects, taking into account technological advances in communications with
				  program participants.
The department may administratively close any inactive
				  project upon at least thirty (30) days' notice sent to the applicant and the
				  project contact, and shall rescind any tax credits authorized for the project.
				  The department may send such notice by U.S. Mail or email.
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 85 - Division of Business and Community › Chapter 6 - Recovery Zone Bond Allocation, Waiver, and Reallocation › Section 4 CSR 85-6.010

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 108.1010, RSMo
					 2009.
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 85 - Division of Business and Community › Chapter 8 - Amateur Sporting Contribution Tax Credit Program › Section 4 CSR 85-8.021 - Program Administration

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule explains the administration of the program
				  cap for the Amateur Sporting Contribution Tax Credit Program.
(1) If the applicant has submitted all
				required documents in an application accurately and completely, the contributor
				associated with an application shall be issued tax credits, so long as there is
				cap space available in the fiscal year in which an application is to be
				approved.
(2) The department will
				not exercise its authority to require an additional fee under section
				620.1900,
				RSMo.
(3) Complete and accurate
				applications shall be allocated cap space in the order received. If two (2) or
				more complete and accurate applications are received on the same day, a lottery
				will be used to determine the order in which applications will be
				approved.
(4) If there is
				insufficient cap space available in a fiscal year for an otherwise valid
				application to be approved, the application will be placed on administrative
				hold.
(A) Applications placed on
				administrative hold due to a lack of available cap space will not have their
				issuance fees processed when the applications are undergoing the approval
				processed. Any issuance fee payment received by the department will be returned
				to the applicant.
(B) If cap space
				becomes available for an application placed on administrative hold prior to the
				program sunset, the application will be denied unless-
1. The applicant submits a request for
				reactivation within thirty (30) days following the date on which the department
				first sent official notification; and
2. The applicant submits a new issuance
				fee.
(C) Requests for
				reactivation will be processed in the order the underlying applications were
				received. If two (2) or more applications were received on the same day the
				requests for reactivation will be processed in the order established by a
				lottery.
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 85 - Division of Business and Community › Chapter 9 - Amateur Sporting Tax Credit Program › Section 4 CSR 85-9.021 - Application Process

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: The purpose of this rule is to explain the
				  application process for the Amateur Sporting Tax Credit Program.
(1) The application process will be comprised
				of the following steps:
(A) In the project
				proposal step the department will-
1.
				Determine if the project meets the statutory criteria for
				eligibility;
2. Evaluate the
				economic impact of the sporting event upon the state of Missouri. The
				evaluation of economic impact will determine if the sporting event has a
				positive economic impact upon the state using one (1) of two (2) methods-
A. Require proof of a positive economic
				impact. Project proposals which include major regional, national, and
				international sports associations, amateur organizations, or major regional,
				national, and international organizations must provide data which will be
				analyzed by the department to find if the sporting event has a positive return
				of general revenue proceeds to the state in the same state fiscal year as the
				event. That analysis shall be performed by the department as a benefit cost
				analysis using data provided by the applicant in the project proposal;
				or
B. Meet a presumption of a
				positive economic impact. The department will presume that the project
				generates a positive economic impact if the project proposal uses any of the
				following site selection organizations:
(I)
				The National Collegiate Athletic Association (NCAA);
(II) An NCAA member conference, university,
				or institution;
(III) The National
				Association of Intercollegiate Athletics (NAIA);
(IV) The United States Olympic Committee
				(USOC);
(V) A national governing
				body (NGB) or international federation of a sport recognized by the
				USOC;
(VI) The United States Golf
				Association (USGA);
(VII) The
				United States Tennis Association (USTA); or
(VIII) The Amateur Softball Association of
				America (ASA).
3. Tax credits will be reserved for a project
				proposal if that project proposal meets the statutory criteria for eligibility,
				and the project proposal is determined to have a positive economic
				impact;
4. A project proposal will
				be denied if that project proposal either fails to meet the statutory criteria
				for eligibility, or if it is determined that the sporting event does not have a
				positive economic impact upon the state. Applicants will be informed of a
				denied project proposal by the department in writing;
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 85 - Division of Business and Community › Chapter 9 - Amateur Sporting Tax Credit Program › Section 4 CSR 85-9.031 - Project Proposal

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: The purpose of this rule is to explain the
				  requirements for submitting and processing a project proposal.
(1) The following will be included as part of
				the project proposal:
(A) The Project Proposal
				Form, included herein;
(B)
				Identification of a presumed economic impact or a proven economic
				impact;
(C) The Memorandum of
				Understanding for the E-Verify Program;
(D) A draft copy of the support contract, if
				available;
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 85 - Division of Business and Community › Chapter 9 - Amateur Sporting Tax Credit Program › Section 4 CSR 85-9.035 - Support Contract

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: The purpose of this rule is to explain the
				  requirements for a properly submitted support contract.
(1) The following will be included as part of
				the support contract submission:
(A) The
				Support Contract Submission Form, included herein; and
(B) A final executed copy of the support
				contract.
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 85 - Division of Business and Community › Chapter 9 - Amateur Sporting Tax Credit Program › Section 4 CSR 85-9.041 - Event Notification

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: The purpose of this rule is to explain the
				  requirements for an event notification.
(1) The following will be included as part of
				the event notification:
(A) The Event
				Notification Form, included herein; and
(B) The schedule of prices for the sporting
				event.
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 85 - Division of Business and Community › Chapter 9 - Amateur Sporting Tax Credit Program › Section 4 CSR 85-9.051 - Cost Certification

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: The purpose of this rule is to explain the process
				  for submitting and approval of a final application.
(1) The following will be included as part of
				the final application:
(A) The Final
				Application Form, included herein;
(B) The eligible cost listing, or listings;
				and
(C) Documentation of qualified
				expenses.
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 85 - Division of Business and Community › Chapter 11 - Innovation Campus Tax Credits › Section 4 CSR 85-11.010 - Definitions

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule provides the definitions of words
				  used in these rules.
(1)
				"Applicant" means an Innovation Campus applying for tax credits on behalf of a
				donor.
(2) "Donor" means a person
				or entity which makes an eligible donation (as that term is defined in the
				statute) to an Innovation Campus.
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 85 - Division of Business and Community › Chapter 11 - Innovation Campus Tax Credits › Section 4 CSR 85-11.020 - Valuations of Donations

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule defines what types of donations
				  may be accepted and how the value of the donation is to be
				  determined.
(1) Donations
				received by the applicant must be valued as follows:
(A) Cash (including checks, money orders,
				credit card payments, or similar cash equivalents) is valued at the face value
				of the currency. Currency of other nations should be valued based on the
				exchange rate on the date of the gift. The date of the donation is the date
				that cash or check is received by the applicant or the date or the date posted
				to the donor's account in the case of credit or debit cards;
(B) Stocks must be from a publicly traded
				company and should be valued based on the price of the stock at the close of
				business on the day of donation. Stocks should be valued according to the
				closing price as listed in the New York Stock Exchange (NYSE). If the stock is
				not listed in the NYSE, than the value should be based on the published price
				in National Association of Securities Dealers Automated Quotations (NASDAQ).
				The date of donation will be the date the stock is transferred into the
				applicant's brokerage account or the date that the certificate is delivered to
				the applicant;
(C) Bonds must be
				publicly traded and should be valued at the market rate. The date of donation
				will be the date the stock is transferred into the applicant's brokerage
				account or the date that the certificate is delivered to the applicant;
				and
(D) Real estate should be
				valued as close to the date of the gift as possible. Value may be determined by
				an appraisal or by averaging the estimated values provided by three (3)
				independent real estate agents. The date of the donation shall be the date of
				closing.
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 140 - Division of Finance › Chapter 8 - General Usury Rate › Section 4 CSR 140-8.010 - General Usury Rate (October 1 through December 31, 1979)

Current through Register Vol. 49, No. 14, July 15, 2024
The market rate for interest was
					 11.4%.
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 140 - Division of Finance › Chapter 8 - General Usury Rate › Section 4 CSR 140-8.020 - General Usury Rate (January 1 through March 31, 1980)

Current through Register Vol. 49, No. 14, July 15, 2024
The market rate for interest was
					 12.8%.
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 140 - Division of Finance › Chapter 8 - General Usury Rate › Section 4 CSR 140-8.030 - General Usury Rate (April 1 through June 30, 1980)

Current through Register Vol. 49, No. 14, July 15, 2024
The market rate for interest was
					 14.6%.
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 140 - Division of Finance › Chapter 8 - General Usury Rate › Section 4 CSR 140-8.040 - General Usury Rate (July 1 through September 30, 1980)

Current through Register Vol. 49, No. 14, July 15, 2024
The market rate for interest was
					 12.8%.
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 140 - Division of Finance › Chapter 8 - General Usury Rate › Section 4 CSR 140-8.050 - General Usury Rate (October 1 through December 31, 1980)

Current through Register Vol. 49, No. 14, July 15, 2024
The market rate for interest was
					 13.5%.
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 140 - Division of Finance › Chapter 8 - General Usury Rate › Section 4 CSR 140-8.060 - General Usury Rate (January 1 through March 31, 1981)

Current through Register Vol. 49, No. 14, July 15, 2024
The market rate for interest was
					 14.8%.
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 140 - Division of Finance › Chapter 8 - General Usury Rate › Section 4 CSR 140-8.070 - General Usury Rate (April 1 through June 30, 1981)

Current through Register Vol. 49, No. 14, July 15, 2024
The market rate for interest was
					 15.2%.
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 140 - Division of Finance › Chapter 8 - General Usury Rate › Section 4 CSR 140-8.080 - General Usury Rate (July 1 through September 30, 1981)

Current through Register Vol. 49, No. 14, July 15, 2024
The market rate for interest was
					 16.0%.
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 140 - Division of Finance › Chapter 8 - General Usury Rate › Section 4 CSR 140-8.090 - General Usury Rate (October 1 through December 31, 1981)

Current through Register Vol. 49, No. 14, July 15, 2024
The market rate for interest was
					 16.6%.
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 140 - Division of Finance › Chapter 8 - General Usury Rate › Section 4 CSR 140-8.100 - General Usury Rate (January 1 through March 31, 1982)

Current through Register Vol. 49, No. 14, July 15, 2024
The market rate for interest was
					 15.7%.
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 140 - Division of Finance › Chapter 8 - General Usury Rate › Section 4 CSR 140-8.110 - General Usury Rate (April 1 through June 30, 1982)

Current through Register Vol. 49, No. 14, July 15, 2024
The market rate for interest was
					 16.6%.
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 140 - Division of Finance › Chapter 8 - General Usury Rate › Section 4 CSR 140-8.120 - General Usury Rate (July 1 through September 30, 1982)

Current through Register Vol. 49, No. 14, July 15, 2024
The market rate for interest was
					 15.7%.
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 140 - Division of Finance › Chapter 8 - General Usury Rate › Section 4 CSR 140-8.130 - General Usury Rate (October 1 through December 31, 1982)

Current through Register Vol. 49, No. 14, July 15, 2024
The market rate for interest was
					 15.2%.
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 140 - Division of Finance › Chapter 8 - General Usury Rate › Section 4 CSR 140-8.140 - General Usury Rate (January 1 through March 31, 1983)

Current through Register Vol. 49, No. 14, July 15, 2024
The market rate for interest was
					 13.2%.
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 140 - Division of Finance › Chapter 8 - General Usury Rate › Section 4 CSR 140-8.150 - General Usury Rate (April 1 through June 30, 1983)

Current through Register Vol. 49, No. 14, July 15, 2024
The market rate for interest was
					 13.6%.
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 140 - Division of Finance › Chapter 8 - General Usury Rate › Section 4 CSR 140-8.160 - General Usury Rate (July 1 through September 30, 1983)

Current through Register Vol. 49, No. 14, July 15, 2024
The market rate for interest was
					 13.2%.
Missouri Code of State Regulations › Title 4 - Department of Economic Development › Division 140 - Division of Finance › Chapter 8 - General Usury Rate › Section 4 CSR 140-8.170 - General Usury Rate (October 1 through December 31, 1983)

Current through Register Vol. 49, No. 14, July 15, 2024
The market rate for interest was
					 14.4%.