Chapter 3 Taxation and Revenue

• Library: Time Limitations 2010

I. Taxation and Revenue (Sections 135.015 - 155.080)

+-----------------+--------------------------------+--------------------------------+---------------------------------+
                | Statuteor Rule | Action, Event,or Proceeding | TimeLimit | ComputedFrom |
                +-----------------+--------------------------------+--------------------------------+---------------------------------+
                | I. Taxation and Revenue (Sections 135.015 - 155.080) |
                +---------------------------------------------------------------------------------------------------------------------+
                | Senior Citizens Property Tax Relief |
                +---------------------------------------------------------------------------------------------------------------------+
                | 135.015 | Time for filing claims, etc. | | |
                +-----------------+--------------------------------+--------------------------------+---------------------------------+
                | Comment: Same as for income tax. See § § 143.481 - 143.996. |
                +---------------------------------------------------------------------------------------------------------------------+
                | Credit for New or Expanded Business Facility |
                +---------------------------------------------------------------------------------------------------------------------+
                | 135.110 .1 | Letter of intent for new busin-| At least 15 days before | Commencement of commercial ope- |
                | | ess facility to be filed with | | rations at facility |
                | | Department of Economic Develop-| | |
                | | ment | | |
                +-----------------+--------------------------------+--------------------------------+---------------------------------+
                | Comment: See also § 135.258.2. |
                +---------------------------------------------------------------------------------------------------------------------+
                | 135.150 .4 | Filing of protest by taxpayer | Within 60 days after | Date of certification of notic- |
                | | claiming credits with Director | | e or date of notice denying ce- |
                | | of Economic Development | | rtification |
                +-----------------+--------------------------------+--------------------------------+---------------------------------+
                | Comment: 150 days if taxpayer outside United States. |
                +---------------------------------------------------------------------------------------------------------------------+
                | 135.150 .5 | Notification to taxpayer of de-| Within 30 days after | Date on which written protest |
                | | termination by Director of Eco-| | received |
                | | nomic Development | | |
                +-----------------+--------------------------------+--------------------------------+---------------------------------+
                | 135.150 .6 | Seeking review of Director's d-| Within 30 days from | Date Director mails notice of |
                | | ecision by Administrative Hear-| | his action |
                | | ing Commission | | |
                +-----------------+--------------------------------+--------------------------------+---------------------------------+
                | Enterprise Zone - Urban Redevelopment |
                +---------------------------------------------------------------------------------------------------------------------+
                | 135.210 .1 | Notice to Director of public h-| At least 30 days before | Hearing |
                | | earing concerning designation | | |
                | | of enterprise zone | | |
                +-----------------+--------------------------------+--------------------------------+---------------------------------+
                | Comment: Notice to also be published in newspaper at least 20 days and within 30 days |
                | before hearing. |
                +---------------------------------------------------------------------------------------------------------------------+
                | 135.210 .5 | Hearing on recommendation that | Within 60 days after | Recommendation filed |
                | | enterprise zone designation b-| | |
                | | e cancelled | | |
                +-----------------+--------------------------------+--------------------------------+---------------------------------+
                | Comment: Committee must make determination within 30 days after hearing. |
                +---------------------------------------------------------------------------------------------------------------------+
                | 135.215 .1 | Providing copy to Director of | Within 30 days after | Adoption of resolution by gove- |
                | | resolution exempting improveme-| | rning authority |
                | | nts | | |
                +-----------------+--------------------------------+--------------------------------+---------------------------------+
                | 135.215 .2 | Publication of notice of heari-| Between 20 and 30 days before | Hearing |
                | | ng re: exemption from property | | |
                | | taxes | | |
                +-----------------+--------------------------------+--------------------------------+---------------------------------+
                | 135.215 .7 | End of property tax exemption | After 30 days of | Business closure, work stoppag- |
                | | | | e, major force reduction, or s- |
                | | | | ignificant change in type of b- |
                | | | | usiness |
                +-----------------+--------------------------------+--------------------------------+---------------------------------+
                | 135.250 .4 | Filing of protest by taxpayer | Within 60 days after | Date of certification notice o- |
                | | claiming credit or exemption o-| | r notice denying certification |
                | | r refund | | |
                +-----------------+--------------------------------+--------------------------------+---------------------------------+
                | 135.250 .5 | Notification to taxpayer of de-| Within 60 days after | Date in which written protest |
                | | termination of protest | | received |
                +-----------------+--------------------------------+--------------------------------+---------------------------------+
                | 135.250 .6 | Seeking review of Director's d-| Within 30 days after | Date that Director mails notic- |
                | | etermination by administrative | | e of his action to taxpayer |
                | | hearing commission | | |
                +-----------------+--------------------------------+--------------------------------+---------------------------------+
                | 135.258 .2 | Director to approve or deny an-| Within 15 days of | Receipt of letter |
                | | d return letter of intent | | |
                +-----------------+--------------------------------+--------------------------------+---------------------------------+
                | 135.279 .6 | Initial application for claimi-| In tax period immediately foll-| Tax period in which commercial |
                | | ng retained business facility | owing | operations began |
                | | tax credit to be made | | |
                +-----------------+--------------------------------+--------------------------------+---------------------------------+
                | 135.283 .2(2) | Taxpayer to file report regard-| Annually | |
                | | ing retained facility tax cred-| | |
                | | it | | |
                +-----------------+--------------------------------+--------------------------------+---------------------------------+
                | 135.283 .2(3) | Taxpayer to provide written no-| Within 30 days after | Taxpayer makes or receives pro- |
                | | tice of proposed transfer of t-| | posal |
                | | ax liability | | |
                +-----------------+--------------------------------+--------------------------------+---------------------------------+
                | 135.283 .2(4) | Taxpayer to maintain operation-| At least 10 years | |
                | | s at retained business facilit-| | |
                | | y | | |
                +-----------------+--------------------------------+--------------------------------+---------------------------------+
                | Credit for Adopting Special Needs Child |
                +---------------------------------------------------------------------------------------------------------------------+
                | 135.327 .4 | Applications for credit filed | Between July 1 and April 15 | Each fiscal year |
                +-----------------+--------------------------------+--------------------------------+---------------------------------+
                | Comment: For children who are residents or wards of residents of Missouri. For non-re- |
                | sidents, applications are to be filed between July 1 and December 31. |
                +---------------------------------------------------------------------------------------------------------------------+
                | 135.327 .9 | Qualified agencies must apply | By Dec. 31 | Each year |
                | | to Department of Social Servic-| | |
                | | es to verify qualified status | | |
                +-----------------+--------------------------------+--------------------------------+---------------------------------+
                | Comment: Department of Social Services to provide list of qualified agencies to Depar- |
                | tment of Revenue by Feb. 1. |
                +---------------------------------------------------------------------------------------------------------------------+
                | 135.327 .9 | Applications for children in c-| Between July 1 and April 15 | Each year |
                | | risis credit filed | | |
                +-----------------+--------------------------------+--------------------------------+---------------------------------+
                | 135.327 .11 | Penalty waived in case of cred-| Within 60 days after | Notice of denial |
                | | it denial if balance is paid o-| | |
                | | r payment arrangements are mad-| | |
                | | e | | |
                +-----------------+--------------------------------+--------------------------------+---------------------------------+
                | 135.327 .12 | Director to report amount need-| By Jan. 31 | Each year |
                | | ed for non-resident adoption c-| | |
                | | redits | | |
                +-----------------+--------------------------------+--------------------------------+---------------------------------+
                | Rebuilding Communities and Neighborhood Preservation |
                +---------------------------------------------------------------------------------------------------------------------+
                | 135.487 .1 | Proof furnished to Director th-| Within 30 days of | Sale |
                | | at residence was sold at marke-| | |
                | | t rate for owner-occupancy | | |
                +-----------------+--------------------------------+--------------------------------+---------------------------------+
                | Enterprise Zone |
                +---------------------------------------------------------------------------------------------------------------------+
                | 135.503 .4 | Department to notify certified | Within 15 days after | Receiving filing |
                | | company of applicable limitat-| | |
                | | ions | | |
                +-----------------+--------------------------------+--------------------------------+---------------------------------+
                | 135.505 | Investments in

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