Title X TAXATION AND REVENUE Chapter 135 • Effective - 28 Aug 1994 135.411. Investment to remain in business for five years — failure to comply, repayment of tax credit. — The amount of the qualified investment made in a Missouri small business must remain in that business for a minimum of five years. Withdrawal of the investment prior to the minimum five-year period shall result in revocation of the tax credit, and repayment of any amounts of the tax credit already applied against the investor's state tax liability. -------- (L. 1992 S.B. 661 & 620 § 9 subsec. 5, A.L. 1994 H.B. 1248 & 1048)
Missouri Legal Code