ENTERPRISE ZONE - URBAN REDEVELOPMENT
- Section 135.200 - Definitions
- Section 135.204 - Contingent effective date for certain sections
- Section 135.205 - Requirements to qualify as enterprise zone
- Section 135.206 - Counties, certain third class counties to have one enterprise zone designated, requirements
- Section 135.207 - Satellite zones may be established in certain cities or villages, requirements
- Section 135.208 - Additional enterprise zones to be designated, certain third class counties, Independence, Camden County, Randolph County, Ste. Genevieve County, Jefferson County, the city of Ava, the city of Portageville, the city of Lamar, requirements
- Section 135.209 - Satellite enterprise zone may be established, city of Independence
- Section 135.210 - Designation as enterprise zone, procedure - maximum number, exceptions - report required from all zones - cancellation of zone, procedure
- Section 135.212 - Additional enterprise zones to be designated - certain zones not to expire before certain date (Linn, Macon counties)
- Section 135.215 - Real property improvements exemption from assessment and ad valorem taxes - procedure - maximum period granted - abatement or exemption ceases, when
- Section 135.220 - Income earned by business, revenue producing enterprise, in zone, residential units, exemption, how computed
- Section 135.225 - Tax credit for new or expanded business facility, requirements - definitions - apportionment of credits - period for which tax credit granted - election to forfeit and claim tax credit under section 135.110 - vesting of credits and exemptions, when - waiver of credits and exemptions, when
- Section 135.230 - Tax credits and exemptions, maximum period granted - calculation formula - employee requirements, waived or reduced, when - motor carrier, tax credits, conditions - expansion of boundaries of enterprise zone - petition for additional period, qualifications
- Section 135.235 - Tax credit for expense of training employees - small corporations and partnerships
- Section 135.240 - Employees for which employer may claim training credit
- Section 135.245 - Income tax refund limited to taxpayer establishing new facility in enterprise zone - refund if tax credits earned exceed tax liability, when, limitations
- Section 135.247 - Federal empowerment, enterprise community deemed state enterprise zone - credits, exemption, refund - retail businesses eligible for benefits
- Section 135.250 - Rules authorized, procedure
- Section 135.255 - Displaced enterprise zone resident assistance, when, limitations
- Section 135.256 - Enterprise zone to be established in certain cities (Rolla)
- Section 135.257 - Enterprise zone to be established in city not within a county (St. Louis)
- Section 135.258 - Letter of intent required, when
- Section 135.259 - Enterprise zone designated for a certain county (Wright County)
- Section 135.260 - Enterprise zone designated for a certain city (Carl Junction)
- Section 135.262 - Any area meeting enterprise zone requirements shall be designated as such
- Section 135.270 - Strategic initiative investment income tax refund, automobile manufacturers or assemblers