Mo. Rev. Stat. § 135.020
Current with changes from the 2024 Legislative Session
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.
§ 135.020, RSMo
Effective 10/1/1973