Mo. Rev. Stat. § 135.411
Current with changes from the 2024 Legislative Session
The amount of the qualified investment made in a Missouri small business must remain in that business for a minimum of five years. Withdrawal of the investment prior to the minimum five-year period shall result in revocation of the tax credit, and repayment of any amounts of the tax credit already applied against the investor's state tax liability.
§ 135.411, RSMo