135.311. Application, content, filed where. - Missouri Statutes

Application, content, filed where.

135.311. When applying for a tax credit the wood energy producershall make application for the credit to the division of energy of thedepartment of natural resources. The application shall include:

(1) The number of tons of processed wood products produced during thepreceding calendar year;

(2) The name and address of the person to whom processed productswere sold and the number of tons sold to each person;

(3) Other information which the department of natural resourcesreasonably requires. The application shall be received and reviewed by thedivision of energy of the department of natural resources and the divisionshall certify to the department of revenue each applicant which qualifiesas a wood energy-producing facility.

(L. 1985 H.B. 831 §§ 5, 6, A.L. 1991 S.B. 185, A.L. 1996 H.B. 1237)

Effective 1-1-97

CROSS REFERENCE:

Tax Credit Accountability Act of 2004, additional requirements, RSMo 135.800 to 135.830