Missouri § 135.307 - Credit exceeding tax, not refunded, effect.
Full text of Missouri Revised Statutes of Missouri § 135.307 — Credit exceeding tax, not refunded, effect., with citation guidance and answers to common questions.
§ 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
---- end of effective 01 Jan 1997 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 135.307
What does Revised Statutes of Missouri § 135.307 cover?
Section 135.307 ("Credit exceeding tax, not refunded, effect.") is part of the Revised Statutes of Missouri, the codified statutory law of Missouri. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Missouri § 135.307?
A common citation format is "Revised Statutes of Missouri § 135.307" (Missouri). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Missouri law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Missouri official source linked on this page or consult a licensed Missouri attorney.
How does Missouri § 135.307 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Missouri can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Missouri.