Missouri § 348.439 - Oversight and report on credits.
Full text of Missouri Revised Statutes of Missouri § 348.439 — Oversight and report on credits., with citation guidance and answers to common questions.
§ 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)
---- end of effective 28 Aug 2015 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 348.439
What does Revised Statutes of Missouri § 348.439 cover?
Section 348.439 ("Oversight and report on credits.") 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 § 348.439?
A common citation format is "Revised Statutes of Missouri § 348.439" (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 § 348.439 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.