INVESTMENTS IN MISSOURI SMALL BUSINESSES TAX CREDIT
- Section 135.400 - Definitions
- Section 135.401 - Community development fund, creation, administration by department of economic development, expenditures
- Section 135.403 - Tax credit for qualified investment in Missouri small businesses and qualified investors in community banks or community development corporations - credit evidenced by certificate, limitation of amount of investment eligible for tax credit
- Section 135.405 - Total tax credit minimum - maximum - not to limit other investments
- Section 135.408 - Qualified investment in a small business, requirements - to be eligible for tax credit - required purposes for investments
- Section 135.411 - Investment to remain in business for five years - failure to comply, repayment of tax credit
- Section 135.414 - Requirements for business to be eligible for tax credit investments - ineligible persons or entities
- Section 135.416 - Investment percentage required to be spent in Missouri
- Section 135.420 - Director of department of economic development, duties, certificate of tax credit - procedure to request
- Section 135.423 - Revocation of tax credit, grounds for - procedures
- Section 135.426 - Unused balance of tax credit - director to issue a new certificate for unused balance
- Section 135.429 - Penalties and procedural matters how determined
- Section 135.430 - Department of social services, rulemaking authority
- Section 135.431 - Repealed
- Section 135.432 - Rulemaking authority, procedure
- Section 135.433 - Repealed