135.250. Rules authorized, procedure.
Rules authorized, procedure.
135.250. 1. The director of the department of economic developmentmay, subject to the requirements of section 536.021, RSMo, issue such rulesand regulations as he deems necessary regarding the qualificationsnecessary for an area to be deemed an "enterprise zone" and for thecontinuation of such designation. Beginning January 1, 1987, the directorshall prescribe the method for submitting applications for claiming the taxcredits allowed in sections 135.225 and 135.235 and the exemption allowedin section 135.220 and shall, if such application is approved, certify sameto the director of revenue that the taxpayer claiming the credits allowedin sections 135.225 and 135.235 and the exemption allowed in section135.220 has satisfied all requirements prescribed in sections 135.200 to135.255, and is therefore eligible to claim the credits and exemption. Thedirector shall also calculate and specify the amount of the credits earnedby the taxpayer during the taxpayer's first taxable year in which suchcredits are claimed and for each of the nine succeeding taxable years thecredits are claimed by the taxpayer and shall certify such amounts to thedirector of revenue. The director shall certify the extent to which suchearned credits and the exemption allowed in section 135.220 can be claimedto the director of revenue and shall notify the taxpayer in writing of suchdetermination. The director may prescribe such rules and regulationsnecessary to carry out the provisions of sections 135.200 to 135.255.
2. The director of revenue shall determine the amount of thetaxpayer's refund, as allowed in section 135.245, if any, and shall notifythe taxpayer in writing of any amount to be refunded. The director ofrevenue may, subject to the requirements of section 536.021, RSMo,prescribe rules and regulations necessary to process the credits allowed insections 135.225 and 135.235 and the exemption allowed in section 135.220and the refund allowed in section 135.245 following certification ofeligibility by the director. No rule or portion of a rule promulgatedunder the authority of this section shall become effective unless it hasbeen promulgated pursuant to the provisions of section 536.024, RSMo.
3. Any taxpayer who has submitted an application for claiming taxcredits as allowed in sections 135.225, 135.235, or the exemption allowedin section 135.220 or an application to be certified as a new businessfacility for the purpose of claiming the refund as allowed in section135.245, may file with the director of economic development, a protestwithin sixty days (one hundred fifty days if the taxpayer is outside theUnited States) after the date of such certification notice or the date ofthe notice denying such certification. The protest shall be in writing andshall set forth the grounds on which the protest is based.
4. If a protest is filed, the director of economic development shallconsider the taxpayer's grounds for protest and make a determinationconcerning such protest. The director of economic development shall notifythe taxpayer in writing of such determination within thirty days followingthe date in which the written protest was received. Such notice shall bemailed to the taxpayer by certified or registered mail and such noticeshall set forth briefly the director of economic development's findings offact and the basis of decision.
5. The decision of the director of economic development on thetaxpayer's protest is final upon the expiration of thirty days from thedate when he mails notice of his action to the taxpayer unless within thisperiod, the taxpayer seeks review of the director of economic development'sdetermination by the administrative hearing commission.
(L. 1982 H.B. 1713, et al. § 12, A.L. 1985 H.B. 416, A.L. 1986 S.B. 727, A.L. 1989 H.B. 181 & 633, A.L. 1991 H.B. 294 & 405, A.L. 1995 S.B. 3)