Title X TAXATION AND REVENUE Chapter 135 • Effective - 01 Jan 1997, see footnote 135.307. 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. -------- (L. 1985 H.B. 831 § 3, A.L. 1996 H.B. 1237) Effective 1-01-97
Missouri Legal Code