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Title XXIII CORPORATIONS, ASSOCIATIONS AND PARTNERSHIPS

Chapter 348

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  348.439.  Oversight and report on credits. — The tax credits issued in sections 348.430 to 348.439 by the Missouri agricultural and small business development authority shall be subject to oversight provisions.  Effective January 1, 2000, notwithstanding the provisions of section 32.057, the authority shall annually report to the office of administration, president pro tem of the senate, and the speaker of the house of representatives regarding the tax credits authorized pursuant to sections 348.430 to 348.439 which were issued in the previous fiscal year.  The report shall contain, but not be limited to, the aggregate number and dollar amount of tax credits issued by the authority, the number and dollar amount of tax credits claimed by taxpayers, and the number and dollar amount of tax credits unclaimed by taxpayers as well as the number of years allowed for claims to be made.  This report shall be delivered no later than November of each year.

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(L. 1999 H.B. 888 § 6, A.L. 2015 S.B. 58)


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