Missouri Laws 135.020 – Credits, how applied, considered overpayment, when
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Terms Used In Missouri Laws 135.020
- Property: includes real and personal property. See Missouri Laws 1.020
A credit for property taxes shall be allowed for the amount provided in section 135.030. If the amount allowable as a credit exceeds the income tax reduced by other credits, then the excess shall be considered an overpayment of the income tax.