135.546. Tax credits for investing in the transportation development of a distressed community prohibited, when. - Missouri Statutes

Tax credits for investing in the transportation development of adistressed community prohibited, when.

135.546. For all tax years beginning on or after January 1, 2005, notax credits shall be approved, awarded, or issued to any person or entityclaiming any tax credit under section 135.545; if an organization has beenallocated credits for contribution-based credits prior to January 1, 2005,the organization may issue such credits prior to January 1, 2007, forqualified contributions.

(L. 2004 S.B. 1155)