Revised Statutes of Missouri — Title X (Taxation and Revenue)

§ 135.307 RSMo — Credit exceeding tax, not refunded, effect

Any amount of credit which exceeds the tax due shall not be refunded but may be carried over to any subsequent taxable year, not to exceed four years.

Last amended: L. 1985 H.B. 831 § 3, A.L. 1996 H.B. 1237

Source: official text