135.307. Credit exceeding tax, not refunded, effect.
Credit exceeding tax, not refunded, effect.
135.307. Any amount of credit which exceeds the tax due shall not berefunded but may be carried over to any subsequent taxable year, not toexceed four years.
(L. 1985 H.B. 831 § 3, A.L. 1996 H.B. 1237)Effective 1-1-97