Missouri § 320.092 - Creates annual reporting requirements for certain tax credits.
Full text of Missouri Revised Statutes of Missouri § 320.092 — Creates annual reporting requirements for certain tax credits., with citation guidance and answers to common questions.
§ 320.092. Creates annual reporting requirements for certain tax credits.
1. Tax credits issued pursuant to sections 135.400, 135.750 and 320.093 shall be subject to oversight provisions. Effective January 1, 2000, notwithstanding the provisions of section 32.057, the board, department or authority issuing tax credits 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 issued pursuant to sections 135.400, 135.750 and 320.093 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 board, department or 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.
2. The reporting requirements established pursuant to subsection 1 of this section shall also apply to the department of economic development and the Missouri development finance board established pursuant to section 100.265. The department and the Missouri development finance board shall report on the tax credit programs which they respectively administer that are authorized under the provisions of chapters 32, 100, 135, 178, 253, 348, 447 and 620.
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(L. 1999 H.B. 701 § 2, 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 § 320.092
What does Revised Statutes of Missouri § 320.092 cover?
Section 320.092 ("Creates annual reporting requirements for certain tax 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 § 320.092?
A common citation format is "Revised Statutes of Missouri § 320.092" (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 § 320.092 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.