348.439. Oversight and report on credits.
Oversight and report on credits.
348.439. The tax credits issued in sections 348.430 to 348.439 by theMissouri agricultural and small business development authority shall besubject to oversight provisions. Effective January 1, 2000,notwithstanding the provisions of section 32.057, RSMo, the authority shallannually report to the office of administration, president pro tem of thesenate, the speaker of the house of representatives, and the jointcommittee on economic development regarding the tax credits authorizedpursuant to sections 348.430 to 348.439 which were issued in the previousfiscal year. The report shall contain, but not be limited to, theaggregate number and dollar amount of tax credits issued by the authority,the number and dollar amount of tax credits claimed by taxpayers, and thenumber and dollar amount of tax credits unclaimed by taxpayers as well asthe number of years allowed for claims to be made. This report shall bedelivered no later than November of each year.
(L. 1999 H.B. 888 § 6)Effective 7-2-99