Missouri House Bill HB642 Comm Sub / Bill

                    FIRSTREGULARSESSION
HOUSECOMMITTEESUBSTITUTEFOR
HOUSEBILLNO.642
103RDGENERALASSEMBLY
1744H.04C	JOSEPHENGLER,ChiefClerk
ANACT
Torepealsections135.305,135.686,135.772,135.775,135.778,135.1610,137.1018,
143.121,178.530,301.010,307.010,321.220,348.436,348.491,and348.493,RSMo,
andtoenactinlieuthereofeighteennewsectionsrelatingtoagriculture.
BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows:
SectionA.Sections135.305,135.686,135.772,135.775,135.778,135.1610,
2137.1018,143.121,178.530,301.010,307.010,321.220,348.436,348.491,and348.493,
3RSMo,arerepealedandeighteennewsectionsenactedinlieuthereof,tobeknownas
4sections64.198,135.305,135.686,135.772,135.775,135.778,135.1610,137.1018,143.121,
5178.530,272.138,272.380,301.010,307.010,321.220,348.491,348.493,and640.406,to
6readasfollows:
64.198.Notwithstandinganyprovisionoflawtothecontrary,nocountyshall
2enactordinances,imposeregulations,orrequirepermitswithrespecttotheinstallation
3orerectionoffiresuppressionsprinklersystemsinanimalorlivestockagriculture
4buildingsorstructures.
135.305.AMissouriwoodenergyproducershallbeeligibleforataxcreditontaxes
2otherwisedueunderchapter143,exceptsections143.191to143.261,asaproduction
3incentivetoproduceprocessedwoodproductsinaqualifiedwood-producingfacilityusing
4Missouriforestproductresidue.Thetaxcredittothewoodenergyproducershallbefive
5dollarspertonofprocessedmaterial.Thecreditmaybeclaimedforaperiodoffiveyears
6andistobeataxcreditagainstthetaxotherwisedue.[Nonewtaxcredits,providedforunder
7sections135.300to135.311,shallbeauthorizedafterJune30,2028.] Innoeventshallthe
8aggregateamountofalltaxcreditsallowedundersections135.300to135.311exceedsix
EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 9milliondollarsinanygivenfiscalyear.Thereshallbenotaxcreditsauthorizedunder
10sections135.300to135.311unlessanappropriationismadeforsuchtaxcredits.
135.686.1.Thissectionshallbeknownandmaybecitedasthe"MeatProcessing
2FacilityInvestmentTaxCreditAct".
3 2.Asusedinthissection,thefollowingtermsmean:
4 (1)"Authority",theagriculturalandsmallbusinessdevelopmentauthority
5establishedinchapter348;
6 (2)"Meatprocessingfacility",anycommercialplant,asdefinedundersection
7265.300,atwhichlivestockareslaughteredoratwhichmeatormeatproductsareprocessed
8forsalecommerciallyandforhumanconsumption;
9 (3)"Meatprocessingmodernizationorexpansion",constructing,improving,or
10acquiringbuildingsorfacilities,oracquiringequipmentformeatprocessingincludingthe
11following,ifusedexclusivelyformeatprocessingandifacquiredandplacedinserviceinthis
12stateduringtaxyearsbeginningonorafterJanuary1,2017[, butendingonorbefore
13December31,2028]:
14 (a)Buildingconstructionincludinglivestockhandling,productintake,storage,and
15warehousefacilities;
16 (b)Buildingadditions;
17 (c)Upgradestoutilitiesincludingwater,electric,heat,refrigeration,freezing,and
18wastefacilities;
19 (d)Livestockintakeandstorageequipment;
20 (e)Processingandmanufacturingequipmentincludingcuttingequipment,mixers,
21grinders,sausagestuffers,meatsmokers,curingequipment,cookingequipment,pipes,
22motors,pumps,andvalves;
23 (f)Packagingandhandlingequipmentincludingsealing,bagging,boxing,labeling,
24conveying,andproductmovementequipment;
25 (g)Warehouseequipmentincludingstorageandcuringracks;
26 (h)Wastetreatmentandwastemanagementequipmentincludingtanks,blowers,
27separators,dryers,digesters,andequipmentthatuseswastetoproduceenergy,fuel,or
28industrialproducts;
29 (i)Computersoftwareandhardwareusedformanagingtheclaimant'smeat
30processingoperationincludingsoftwareandhardwarerelatedtologistics,inventory
31management,productionplantcontrols,andtemperaturemonitoringcontrols;and
32 (j)Constructionorexpansionofretailfacilitiesorthepurchaseorupgradeofretail
33equipmentforthecommercialsaleofmeatproductsiftheretailfacilityislocatedatthesame
34locationasthemeatprocessingfacility;
HCSHB642	2 35 (4)"Taxcredit",acreditagainstthetaxotherwisedueunderchapter143,excluding
36withholdingtaximposedundersections143.191to143.265,orotherwisedueunderchapter
37147orchapter148;
38 (5)"Taxpayer",anyindividualorentitywho:
39 (a)Issubjecttothetaximposedunderchapter143,excludingwithholdingtax
40imposedundersections143.191to143.265,orthetaximposedunderchapter147orchapter
41148;
42 (b)Inthecaseofanindividual,isaresidentofthisstateasverifiedbya911address
43or,intheabsenceofa911system,aphysicaladdress;and
44 (c)Ownsameatprocessingfacilitylocatedinthisstateandemploysacombinedtotal
45offewerthanfivehundredindividualsinallmeatprocessingfacilitiesownedbythe
46individualorentityinthiscountry;
47 (6)"Usedexclusively",usedtotheexclusionofallotherusesexceptforusenot
48exceedingfivepercentoftotaluse.
49 3.ForalltaxyearsbeginningonorafterJanuary1,2017,[butendingonorbefore
50December31,2028,] ataxpayershallbeallowedataxcreditformeatprocessing
51modernizationorexpansionrelatedtothetaxpayer'smeatprocessingfacility.Thetaxcredit
52amountshallbeequaltotwenty-fivepercentoftheamountthetaxpayerpaidinthetaxyear
53formeatprocessingmodernizationorexpansion.
54 4.Theamountofthetaxcreditclaimedshallnotexceedtheamountofthetaxpayer's
55statetaxliabilityforthetaxyearforwhichthecreditisclaimed.Notaxcreditclaimedunder
56thissectionshallberefundable.Thetaxcreditshallbeclaimedinthetaxyearinwhichthe
57meatprocessingmodernizationorexpansionexpenseswerepaid,butanyamountofcredit
58thatthetaxpayerisprohibitedbythissectionfromclaiminginataxyearmaybecarried
59forwardtoanyofthetaxpayer'sfoursubsequenttaxyears.Thetotalamountoftaxcredits
60thatanytaxpayermayclaimshallnotexceedseventy-fivethousanddollarsperyear.Iftwoor
61morepersonsownandoperatethemeatprocessingfacility,eachpersonmayclaimacredit
62underthissectioninproportiontosuchperson'sownershipinterest;exceptthat,theaggregate
63amountofthecreditsclaimedbyallpersonswhoownandoperatethemeatprocessing
64facilityshallnotexceedseventy-fivethousanddollarsperyear.Theamountoftaxcredits
65authorizedinthissectioninacalendaryearshallnotexceedtwomilliondollars.Taxcredits
66shallbeissuedonanas-receivedapplicationbasisuntilthecalendaryearlimitisreached.
67Anycreditsnotissuedinanycalendaryearshallexpireandshallnotbeissuedinany
68subsequentyear.
69 5.Toclaimthetaxcreditallowedunderthissection,thetaxpayershallsubmittothe
70authorityanapplicationforthetaxcreditonaformprovidedbytheauthorityandany
71applicationfeeimposedbytheauthority.Theapplicationshallbefiledwiththeauthorityat
HCSHB642	3 72theendofeachcalendaryearinwhichameatprocessingmodernizationorexpansionproject
73wascompletedandforwhichataxcreditisclaimedunderthissection.Theapplicationshall
74includeanycertifieddocumentation,proofofmeatprocessingmodernizationorexpansion,
75andanyotherinformationrequiredbytheauthority.Allrequiredinformationobtainedbythe
76authorityshallbeconfidentialandnotdisclosedexceptbycourtorder,subpoena,oras
77otherwiseprovidedbylaw.Ifthetaxpayerandthemeatprocessingmodernizationor
78expansionmeetallcriteriarequiredbythissectionandapprovalisgrantedbytheauthority,
79theauthorityshallissueataxcreditcertificateintheappropriateamount.Taxcredit
80certificatesissuedunderthissectionmaybeassigned,transferred,sold,orotherwise
81conveyed,andthenewownerofthetaxcreditcertificateshallhavethesamerightsinthetax
82creditastheoriginaltaxpayer.Ifataxcreditcertificateisassigned,transferred,sold,or
83otherwiseconveyed,anotarizedendorsementshallbefiledwiththeauthorityspecifyingthe
84nameandaddressofthenewownerofthetaxcreditcertificateandthevalueofthetaxcredit.
85 6.Anyinformationprovidedunderthissectionshallbeconfidentialinformation,to
86besharedwithnooneexceptstateandfederalanimalhealthofficials,exceptasprovidedin
87subsection5ofthissection.
88 7.Theauthorityshallpromulgaterulesestablishingaprocessforverifyingthata
89facility'smodernizationorexpansionforwhichtaxcreditswereallowedunderthissection
90hasinfactexpandedthefacility'sproductionwithinthreeyearsoftheissuanceofthetax
91creditandifnot,theauthorityshallpromulgatethroughrulemakingaprocessbywhichthe
92taxpayershallrepaytheauthorityanamountequaltothatofthetaxcreditallowed.
93 8.Theauthorityshall,atleastannually,submitareporttotheMissourigeneral
94assemblyreviewingthecostsandbenefitsoftheprogramestablishedunderthissection.
95 9.Theauthoritymaypromulgaterulestoimplementtheprovisionsofthissection.
96Anyruleorportionofarule,asthattermisdefinedinsection536.010,thatiscreatedunder
97theauthoritydelegatedinthissectionshallbecomeeffectiveonlyifitcomplieswithandis
98subjecttoalloftheprovisionsofchapter536and,ifapplicable,section536.028.Thissection
99andchapter536arenonseverableandifanyofthepowersvestedwiththegeneralassembly
100pursuanttochapter536toreview,todelaytheeffectivedate,ortodisapproveandannula
101rulearesubsequentlyheldunconstitutional,thenthegrantofrulemakingauthorityandany
102ruleproposedoradoptedafterAugust28,2016,shallbeinvalidandvoid.
103 10.ThissectionshallnotbesubjecttotheMissourisunsetact,sections23.250to
10423.298.
135.772.1.Forthepurposesofthissection,thefollowingtermsshallmean:
2 (1)"Department",theMissouridepartmentofrevenue;
3 (2)"Distributor",aperson,firm,orcorporationdoingbusinessinthisstatethat:
4 (a)Produces,refines,blends,compounds,ormanufacturesmotorfuel;
HCSHB642	4 5 (b)Importsmotorfuelintothestate;or
6 (c)Isengagedindistributionofmotorfuel;
7 (3)"Higherethanolblend",afuelcapableofbeingdispenseddirectlyintomotor
8vehiclefueltanksforconsumptionthatiscomprisedofatleastfifteenpercentbutnotmore
9thaneighty-fivepercentethanol;
10 (4)"Retaildealer",aperson,firm,orcorporationdoingbusinessinthisstatethat
11ownsoroperatesaretailservicestationinthisstate;
12 (5)"Retailservicestation",alocationinthisstatefromwhichhigherethanolblendis
13soldtothegeneralpublicandisdispenseddirectlyintomotorvehiclefueltanksfor
14consumption.
15 2.ForalltaxyearsbeginningonorafterJanuary1,2023,aretaildealerthatsells
16higherethanolblendatsuchretaildealer'sretailservicestationoradistributorthatsells
17higherethanolblenddirectlytothefinaluserlocatedinthisstateshallbeallowedataxcredit
18tobetakenagainsttheretaildealer'sordistributor'sstateincometaxliability.Theamountof
19thecreditshallequalfivecentspergallonofhigherethanolblendsoldbytheretaildealerand
20dispensedthroughmeteredpumpsattheretaildealer'sretailservicestationorbyadistributor
21directlytothefinaluserlocatedinthisstateduringthetaxyearforwhichthetaxcreditis
22claimed.ForanyretaildealerordistributorwithataxyearbeginningpriortoJanuary1,
232023,butendingduringthe2023calendaryear,suchretaildealerordistributorshallbe
24allowedataxcreditfortheamountofhigherethanolblendsoldduringtheportionofsuchtax
25yearthatoccursduringthe2023calendaryear.Taxcreditsauthorizedpursuanttothissection
26shallnotbetransferred,sold,orassigned.Iftheamountofthetaxcreditexceedsthe
27taxpayer'sstatetaxliability,thedifferenceshallnotberefundablebutmaybecarriedforward
28toanyofthefivesubsequenttaxyears.Thetotalamountoftaxcreditsissuedpursuanttothis
29sectionforanygivenfiscalyearshallnotexceedfivemilliondollars.
30 3.Intheeventthetotalamountoftaxcreditsclaimedunderthissectionexceedsthe
31amountofavailabletaxcredits,thetaxcreditsshallbeapportionedamongalleligibleretail
32dealersanddistributorsclaimingataxcreditbyAprilfifteenth,orasdirectedbysection
33143.851,ofthefiscalyearinwhichthetaxcreditisclaimed.
34 4.Thetaxcreditallowedbythissectionshallbeclaimedbysuchtaxpayeratthetime
35suchtaxpayerfilesareturnandshallbeappliedagainsttheincometaxliabilityimposedby
36chapter143,excludingthewithholdingtaximposedbysections143.191to143.265,after
37reductionforallothercreditsallowedthereon.Thedepartmentmayrequireany
38documentationitdeemsnecessarytoimplementtheprovisionsofthissection.
39 5.Thedepartmentshallpromulgaterulestoimplementtheprovisionsofthissection.
40Anyruleorportionofarule,asthattermisdefinedinsection536.010,thatiscreatedunder
41theauthoritydelegatedinthissectionshallbecomeeffectiveonlyifitcomplieswithandis
HCSHB642	5 42subjecttoalloftheprovisionsofchapter536and,ifapplicable,section536.028.Thissection
43andchapter536arenonseverableandifanyofthepowersvestedwiththegeneralassembly
44pursuanttochapter536toreview,todelaytheeffectivedate,ortodisapproveandannula
45rulearesubsequentlyheldunconstitutional,thenthegrantofrulemakingauthorityandany
46ruleproposedoradoptedafterJanuary2,2023,shallbeinvalidandvoid.
47 [6.Undersection23.253oftheMissourisunsetact:
48 (1)TheprovisionsofthissectionshallautomaticallysunsetonDecember31,2028,
49unlessreauthorizedbyanactofthegeneralassembly;and
50 (2)Ifsuchprogramisreauthorized,theprogramauthorizedunderthissectionshall
51automaticallysunsettwelveyearsaftertheeffectivedateofthereauthorizationofthissection;
52and
53 (3)ThissectionshallterminateonSeptemberfirstofthecalendaryearimmediately
54followingthecalendaryearinwhichtheprogramauthorizedunderthissectionissunset.]
135.775.1.Asusedinthissection,thefollowingtermsmean:
2 (1)"Biodieselblend",ablendofdieselfuelandbiodieselfuelofatleastfivepercent
3andnotmorethantwentypercentforon-road[and]oroff-roaddiesel-fueledvehicleuse;
4 (2)"Biodieselfuel",arenewable,biodegradable,monoalkylestercombustibleliquid
5fuelthatisderivedfromagriculturalandotherplantoilsoranimalfatsandthatmeetsthe
6mostrecentversionoftheASTMInternationalD6751StandardSpecificationforBiodiesel
7FuelBlendStock.Afuelshallbedeemedtobebiodieselfuelifthefuelconsistsofapure
8B100orB99ratio.Biodieselproducedfrompalmoilisnotbiodieselfuelforthepurposesof
9thissectionunlessthepalmoiliscontainedwithinwasteoilandgreasecollectedwithinthe
10UnitedStates;
11 (3)"B99",ablendofninety-ninepercentbiodieselfuelthatmeetsthemostrecent
12versionoftheASTMInternationalD6751StandardSpecificationforBiodieselFuelBlend
13Stockwithaminimumofone-tenthofonepercentandmaximumofonepercentdieselfuel
14thatmeetsthemostrecentversionoftheASTMInternationalD975StandardSpecification
15forDieselFuel;
16 (4)"Department",theMissouridepartmentofrevenue;
17 (5)"Distributor",aperson,firm,orcorporationdoingbusinessinthisstatethat:
18 (a)Produces,refines,blends,compounds,ormanufacturesmotorfuel;
19 (b)Importsmotorfuelintothestate;or
20 (c)Isengagedindistributionofmotorfuel;
21 (6)"Retaildealer",aperson,firm,orcorporationdoingbusinessinthisstatethat
22ownsoroperatesaretailservicestationinthisstate;
HCSHB642	6 23 (7)"Retailservicestation",alocationinthisstatefromwhichbiodieselblendissold
24tothegeneralpublicandisdispenseddirectlyintomotorvehiclefueltanksforconsumption
25atretail.
26 2.ForalltaxyearsbeginningonorafterJanuary1,2023,aretaildealerthatsellsa
27biodieselblendataretailservicestationoradistributorthatsellsabiodieselblenddirectlyto
28thefinaluserlocatedinthisstateshallbeallowedataxcredittobetakenagainsttheretail
29dealerordistributor'sstateincometaxliability.Foranyretaildealerordistributorwithatax
30yearbeginningpriortoJanuary1,2023,butendingduringthe2023calendaryear,suchretail
31dealerordistributorshallbeallowedataxcreditfortheamountofbiodieselblendsoldduring
32theportionofsuchtaxyearthatoccursduringthe2023calendaryear.Theamountofthe
33creditshallbeequalto:
34 (1)Twocentspergallonofbiodieselblendofatleastfivepercentbutnotmorethan
35tenpercentsoldbytheretaildealerataretailservicestationorbyadistributordirectlytothe
36finaluserlocatedinthisstateduringthetaxyearforwhichthetaxcreditisclaimed;and
37 (2)Fivecentspergallonofbiodieselblendinexcessoftenpercentbutnotmorethan
38twentypercentsoldbytheretaildealerataretailservicestationorbyadistributordirectlyto
39thefinaluserlocatedinthisstateduringthetaxyearforwhichthetaxcreditisclaimed.
40 3.Taxcreditsauthorizedunderthissectionshallnotbetransferred,sold,orassigned.
41Iftheamountofthetaxcreditexceedsthetaxpayer'sstatetaxliability,thedifferenceshallbe
42refundable.Thetotalamountoftaxcreditsissuedunderthissectionforanygivenfiscalyear
43shallnotexceedsixteenmilliondollars.
44 4.Intheeventthetotalamountoftaxcreditsclaimedunderthissectionexceedsthe
45amountofavailabletaxcredits,thetaxcreditsshallbeapportionedamongalleligibleretail
46dealersanddistributorsclaimingataxcreditbyAprilfifteenth,orasdirectedbysection
47143.851,ofthefiscalyearinwhichthetaxcreditisclaimed.
48 5.Thetaxcreditallowedbythissectionshallbeclaimedbysuchtaxpayeratthetime
49suchtaxpayerfilesareturnandshallbeappliedagainsttheincometaxliabilityimposedby
50chapter143,excludingthewithholdingtaximposedbysections143.191to143.265,after
51reductionforallothercreditsallowedthereon.Thedepartmentmayrequireany
52documentationitdeemsnecessarytoadministertheprovisionsofthissection.
53 6.Notwithstandingtheprovisionsofsection32.057tothecontrary,thedepartment
54mayworkwiththedivisionofweightsandmeasureswithinthedepartmentofagricultureto
55validatethatthebiodieselblendaretaildealerordistributorclaimsforthetaxcredit
56authorizedunderthissectioncontainsasufficientpercentageofbiodieselfuel.
57 7.Intheeventataxpayerisdeniedpartorallofataxcredittowhichthe
58taxpayerisqualifiedpursuanttoanyprovisionoflawduetolackofavailablefunds,and
59suchdenialcausesabalance-duenoticetobegeneratedbythedepartmentofrevenueor
HCSHB642	7 60anyotherredeemingagency,ataxpayershallnotbeheldliableforanypenaltyor
61interestonsuchbalancedue,providedthebalanceispaidorapprovedpayment
62arrangementshavebeenmadewithinsixtydaysfromthenoticeofdenial.Any
63paymentsnottimelymadepursuanttothissectionshallbesubjecttopenaltyand
64interestpursuanttothischapter.
65 8.Thedepartmentshallpromulgaterulestoimplementandadministertheprovisions
66ofthissection.Anyruleorportionofarule,asthattermisdefinedinsection536.010,thatis
67createdpursuanttotheauthoritydelegatedinthissectionshallbecomeeffectiveonlyifit
68complieswithandissubjecttoalloftheprovisionsofchapter536and,ifapplicable,section
69536.028.Thissectionandchapter536arenonseverableandifanyofthepowersvestedwith
70thegeneralassemblypursuanttochapter536toreview,todelaytheeffectivedate,orto
71disapproveandannularulearesubsequentlyheldunconstitutional,thenthegrantof
72rulemakingauthorityandanyruleproposedoradoptedafterJanuary2,2023,shallbeinvalid
73andvoid.
74 [8.Undersection23.253oftheMissourisunsetact:
75 (1)Theprovisionsofthenewprogramauthorizedunderthissectionshall
76automaticallysunsetonDecember31,2028,unlessreauthorizedbyanactofthegeneral
77assembly;
78 (2)Ifsuchprogramisreauthorized,theprogramauthorizedunderthissectionshall
79automaticallysunsettwelveyearsaftertheeffectivedateofthereauthorizationofthissection;
80and
81 (3)ThissectionshallterminateonSeptemberfirstofthecalendaryearimmediately
82followingthecalendaryearinwhichtheprogramauthorizedunderthissectionissunset.The
83terminationoftheprogramasdescribedinthissubsectionshallnotbeconstruedtopreclude
84anyqualifiedtaxpayerwhoclaimsanybenefitunderanyprogramthatissunsetunderthis
85subsectionfromclaimingsuchbenefitforallallowableactivitiesrelatedtosuchclaimthat
86werecompletedbeforetheprogramwassunsetortoeliminateanyresponsibilityofthe
87departmenttoverifythecontinuedeligibilityofqualifiedindividualsreceivingtaxcreditsand
88toenforceotherrequirementsoflawthatappliedbeforetheprogramwassunset.]
135.778.1.Forthepurposesofthissection,thefollowingtermsshallmean:
2 (1)"Biodieselfuel",arenewable,biodegradable,monoalkylestercombustibleliquid
3fuelthatisderivedfromagriculturalandotherplantoilsoranimalfatsandthatmeetsthe
4mostrecentversionoftheASTMInternationalD6751StandardSpecificationforBiodiesel
5FuelBlendStock.Afuelshallbedeemedtobebiodieselfuelifthefuelconsistsofapure
6B100orB99ratio.Biodieselproducedfrompalmoilisnotbiodieselfuelforthepurposesof
7thissectionunlessthepalmoiliscontainedwithinwasteoilandgreasecollectedwithinthe
8UnitedStates;
HCSHB642	8 9 (2)"B99",ablendofninety-ninepercentbiodieselfuelthatmeetsthemostrecent
10versionoftheASTMInternationalD6751StandardSpecificationforBiodieselFuelBlend
11Stockwithaminimumofone-tenthofonepercentandmaximumofonepercentdieselfuel
12thatmeetsthemostrecentversionoftheASTMInternationalD975StandardSpecification
13forDieselFuel;
14 (3)"Department",theMissouridepartmentofrevenue;
15 (4)"Missouribiodieselproducer",aperson,firm,orcorporationdoingbusinessin
16thisstatethatproducesbiodieselfuelinthisstate,isregisteredwiththeUnitedStates
17EnvironmentalProtectionAgencyaccordingtotherequirementsof40CFRPart79,andhas
18begunconstructiononsuchfacilityorhasbeensellingbiodieselfuelproducedatsuchfacility
19onorbeforeJanuary2,2023.
20 2.ForalltaxyearsbeginningonorafterJanuary1,2023,aMissouribiodiesel
21producershallbeallowedataxcredittobetakenagainsttheproducer'sstateincometax
22liability.ForanyMissouribiodieselproducerwithataxyearbeginningpriortoJanuary1,
232023,butendingduringthe2023calendaryear,suchMissouribiodieselproducershallbe
24allowedataxcreditfortheamountofbiodieselfuelproducedduringtheportionofsuchtax
25yearthatoccursduringthe2023calendaryear.Theamountofthetaxcreditshallbetwo
26centspergallonofbiodieselfuelproducedbytheMissouribiodieselproducerduringthetax
27yearforwhichthetaxcreditisclaimed.
28 3.Taxcreditsauthorizedunderthissectionshallnotbetransferred,sold,orassigned.
29Iftheamountofthetaxcreditexceedsthetaxpayer'sstatetaxliability,thedifferenceshallbe
30refundable.Thetotalamountoftaxcreditsissuedunderthissectionforanygivenfiscalyear
31shallnotexceedfivemillionfivehundredthousanddollars,whichshallbeauthorizedona
32first-come,first-servedbasis.
33 4.Thetaxcreditauthorizedunderthissectionshallbeclaimedbysuchtaxpayerat
34thetimesuchtaxpayerfilesareturnandshallbeappliedagainsttheincometaxliability
35imposedbychapter143,excludingthewithholdingtaximposedbysections143.191to
36143.265,afterreductionforallothercreditsallowedthereon.Thedepartmentmayrequire
37anydocumentationitdeemsnecessarytoadministertheprovisionsofthissection.
38 5.Thedepartmentshallpromulgaterulestoimplementandadministertheprovisions
39ofthissection.Anyruleorportionofarule,asthattermisdefinedinsection536.010,thatis
40createdpursuanttotheauthoritydelegatedinthissectionshallbecomeeffectiveonlyifit
41complieswithandissubjecttoalloftheprovisionsofchapter536and,ifapplicable,section
42536.028.Thissectionandchapter536arenonseverableandifanyofthepowersvestedwith
43thegeneralassemblypursuanttochapter536toreview,todelaytheeffectivedate,orto
44disapproveandannularulearesubsequentlyheldunconstitutional,thenthegrantof
HCSHB642	9 45rulemakingauthorityandanyruleproposedoradoptedafterJanuary2,2023,shallbeinvalid
46andvoid.
47 [6.Undersection23.253oftheMissourisunsetact:
48 (1)Theprovisionsofthenewprogramauthorizedunderthissectionshall
49automaticallysunsetonDecember31,2028,unlessreauthorizedbyanactofthegeneral
50assembly;
51 (2)Ifsuchprogramisreauthorized,theprogramauthorizedunderthissectionshall
52automaticallysunsettwelveyearsaftertheeffectivedateofthereauthorizationofthissection;
53and
54 (3)ThissectionshallterminateonSeptemberfirstofthecalendaryearimmediately
55followingthecalendaryearinwhichtheprogramauthorizedunderthissectionissunset.The
56terminationoftheprogramasdescribedinthissubsectionshallnotbeconstruedtopreclude
57anyqualifiedtaxpayerwhoclaimsanybenefitunderanyprogramthatissunsetunderthis
58subsectionfromclaimingsuchbenefitforallallowableactivitiesrelatedtosuchclaimthat
59werecompletedbeforetheprogramwassunset,ortoeliminateanyresponsibilityofthe
60departmenttoverifythecontinuedeligibilityofqualifiedindividualsreceivingtaxcreditsand
61toenforceotherrequirementsoflawthatappliedbeforetheprogramwassunset.]
135.1610.1.Asusedinthissection,thefollowingtermsmean:
2 (1)"Eligibleexpenses",expensesincurredintheconstructionordevelopmentof
3establishingorimprovinganurbanfarminanurbanarea.Thetermeligibleexpensesshall
4notincludeanyexpenseforlabororanyexpenseincurredtogrowmedicalmarijuanaor
5industrialhemp;
6 (2)"Taxcredit",acreditagainstthetaxotherwisedueunderchapter143,excluding
7withholdingtaximposedundersections143.191to143.265;
8 (3)"Taxpayer",anyindividual,partnership,orcorporationasdescribedundersection
9143.441or143.471thatissubjecttothetaximposedunderchapter143,excluding
10withholdingtaximposedundersections143.191to143.265,oranycharitableorganization
11thatisexemptfromfederalincometaxandwhoseMissouriunrelatedbusinesstaxable
12income,ifany,wouldbesubjecttothestateincometaximposedunderchapter143;
13 (4)"Urbanarea",anurbanizedareaasdefinedbytheUnitedStatesCensusBureau;
14 (5)"Urbanfarm",anagriculturalplotorfacilityinanurbanareathatproduces
15agriculturalfoodproductsusedsolelyfordistributiontothepublicbysaleordonation.
16Urbanfarmshallincludecommunity-rungardens.Urbanfarmshallnotincludepersonal
17farmsorresidentiallotsforpersonaluse.
18 2.ForalltaxyearsbeginningonorafterJanuary1,2023,ataxpayershallbeallowed
19toclaimataxcreditagainstthetaxpayer'sstatetaxliabilityinanamountequaltofiftypercent
HCSHB642	10 20ofthetaxpayer'seligibleexpensesforestablishingorimprovinganurbanfarmthatfocuseson
21foodproduction.
22 3.Theamountofthetaxcreditclaimedshallnotexceedtheamountofthetaxpayer's
23statetaxliabilityinthetaxyearforwhichthecreditisclaimed,andthetaxpayershallnotbe
24allowedtoclaimataxcreditunderthissectioninexcessoffivethousanddollarsforeach
25urbanfarm.Thetotalamountoftaxcreditsthatmaybeauthorizedforalltaxpayersfor
26eligibleexpensesincurredonanygivenurbanfarmshallnotexceedtwenty-fivethousand
27dollars.Anyissuedtaxcreditthatcannotbeclaimedinthetaxyearinwhichtheeligible
28expenseswereincurredmaybecarriedovertothenextthreesucceedingtaxyearsuntilthe
29fullcreditisclaimed.
30 4.Thetotalamountoftaxcreditsthatmaybeauthorizedunderthissectionshallnot
31exceedtwohundredthousanddollarsinanycalendaryear.
32 5.Taxcreditsissuedundertheprovisionsofthissectionshallnotbetransferred,sold,
33orassigned.
34 6.TheMissouriagriculturalandsmallbusinessdevelopmentauthorityshallrecapture
35theamountoftaxcreditsissuedtoanytaxpayerwho,afterreceivingsuchtaxcredit,usesthe
36urbanfarmforthepersonalbenefitofthetaxpayerinsteadofforproducingagriculturalfood
37productsusedsolelyfordistributiontothepublicbysaleordonation.
38 7.TheMissouriagriculturalandsmallbusinessdevelopmentauthoritymay
39promulgaterulestoimplementtheprovisionsofthissection.Anyruleorportionofarule,as
40thattermisdefinedinsection536.010,thatiscreatedundertheauthoritydelegatedinthis
41sectionshallbecomeeffectiveonlyifitcomplieswithandissubjecttoalloftheprovisionsof
42chapter536and,ifapplicable,section536.028.Thissectionandchapter536are
43nonseverableandifanyofthepowersvestedwiththegeneralassemblypursuanttochapter
44536toreview,todelaytheeffectivedate,ortodisapproveandannularulearesubsequently
45heldunconstitutional,thenthegrantofrulemakingauthorityandanyruleproposedor
46adoptedafterJanuary2,2023,shallbeinvalidandvoid.
47 [8.Undersection23.253oftheMissourisunsetact:
48 (1)Theprogramauthorizedunderthissectionshallautomaticallysunseton
49December31,2028,unlessreauthorizedbyanactofthegeneralassembly;
50 (2)Ifsuchprogramisreauthorized,theprogramauthorizedunderthissectionshall
51automaticallysunsetonDecemberthirty-firsttwelveyearsaftertheeffectivedateofthe
52reauthorizationofthissection;
53 (3)ThissectionshallterminateonSeptemberfirstofthecalendaryearimmediately
54followingthecalendaryearinwhichtheprogramauthorizedunderthissectionissunset;and
55 (4)Nothinginthissubsectionshallpreventataxpayerfromclaimingataxcredit
56properlyissuedbeforetheprogramwassunsetinataxyearaftertheprogramissunset.]
HCSHB642	11 137.1018.1.Thecommissionshallascertainthestatewideaveragerateofproperty
2taxesleviedtheprecedingyear,baseduponthetotalassessedvaluationoftherailroadand
3streetrailwaycompaniesandthetotalpropertytaxesleviedupontherailroadandstreet
4railwaycompanies.Itshalldeterminetotalpropertytaxesleviedfromreportsprescribedby
5thecommissionfromtherailroadandstreetrailwaycompanies.Totaltaxesleviedshallnot
6includerevenuesfromthesurtaxonsubclassthreerealproperty.
7 2.Thecommissionshallreportitsdeterminationofaveragepropertytaxrateforthe
8precedingyear,togetherwiththetaxabledistributableassessedvaluationofeachfreightline
9companyforthecurrentyeartothedirectornolaterthanOctoberfirstofeachyear.
10 3.Taxesonpropertyofsuchfreightlinecompaniesshallbecollectedatthestatelevel
11bythedirectoronbehalfofthecountiesandotherlocalpublictaxingentitiesandshallbe
12distributedinaccordancewithsections137.1021and137.1024.Thedirectorshalltaxsuch
13propertybaseduponthedistributableassessedvaluationattributabletoMissouriofeach
14freightlinecompany,usingtheaveragetaxratefortheprecedingyearoftherailroadand
15streetrailwaycompaniescertifiedbythecommission.Suchtaxshallbedueandpayableon
16orbeforeDecemberthirty-firstoftheyearleviedand,ifitbecomesdelinquent,shallbe
17subjecttoapenaltyequaltothatspecifiedinsection140.100.
18 4.(1)Asusedinthissubsection,thefollowingtermsmean:
19 (a)"Eligibleexpenses",expensesincurredinthisstatetomanufacture,maintain,or
20improveafreightlinecompany'squalifiedrollingstock;
21 (b)"Qualifiedrollingstock",anyfreight,stock,refrigerator,orotherrailcarssubject
22tothetaxleviedunderthissection.
23 (2)ForalltaxableyearsbeginningonorafterJanuary1,2009,afreightlinecompany
24shall,subjecttoappropriation,beallowedacreditagainstthetaxleviedunderthissectionfor
25theapplicabletaxyear.Thetaxcreditamountshallbeequaltotheamountofeligible
26expensesincurredduringthecalendaryearimmediatelyprecedingthetaxyearforwhichthe
27creditunderthissectionisclaimed.Theamountofthetaxcreditissuedshallnotexceedthe
28freightlinecompany'sliabilityforthetaxleviedunderthissectionforthetaxyearforwhich
29thecreditisclaimed.
30 (3)Afreightlinecompanymayapplyforthecreditbysubmittingtothecommission
31anapplicationintheformprescribedbythestatetaxcommission.
32 (4)Subjecttoappropriation,thestateshallreimburse,onanannualbasis,any
33politicalsubdivisionofthisstateforanydecreaseinrevenueduetotheprovisionsofthis
34subsection.
35 [5.Pursuanttosection23.253oftheMissourisunsetact:
36 (1)Theprogramauthorizedundersubsection4ofthissectionshallexpireonAugust
3728,2028;and
HCSHB642	12 38 (2)Subsection4ofthissectionshallterminateonSeptember1,2029.]
143.121.1.TheMissouriadjustedgrossincomeofaresidentindividualshallbethe
2taxpayer'sfederaladjustedgrossincomesubjecttothemodificationsinthissection.
3 2.Thereshallbeaddedtothetaxpayer'sfederaladjustedgrossincome:
4 (1)Theamountofanyfederalincometaxrefundreceivedforaprioryearwhich
5resultedinaMissouriincometaxbenefit.Theamountaddedpursuanttothissubdivision
6shallnotincludeanyamountofafederalincometaxrefundattributabletoataxcredit
7reducingataxpayer'sfederaltaxliabilitypursuanttoPublicLaw116-136or116-260,enacted
8bythe116thUnitedStatesCongress,forthetaxyearbeginningonorafterJanuary1,2020,
9andendingonorbeforeDecember31,2020,anddeductedfromMissouriadjustedgross
10incomepursuanttosection143.171.Theamountaddedunderthissubdivisionshallalsonot
11includeanyamountofafederalincometaxrefundattributabletoataxcreditreducinga
12taxpayer'sfederaltaxliabilityunderanyotherfederallawthatprovidesdirecteconomic
13impactpaymentstotaxpayerstomitigatefinancialchallengesrelatedtotheCOVID-19
14pandemic,anddeductedfromMissouriadjustedgrossincomeundersection143.171;
15 (2)Interestoncertaingovernmentalobligationsexcludedfromfederalgrossincome
16by26U.S.C.Section103oftheInternalRevenueCode,asamended.Theprevioussentence
17shallnotapplytointerestonobligationsofthestateofMissourioranyofitspolitical
18subdivisionsorauthoritiesandshallnotapplytotheinterestdescribedinsubdivision(1)of
19subsection3ofthissection.Theamountaddedpursuanttothissubdivisionshallbereduced
20bytheamountsapplicabletosuchinterestthatwouldhavebeendeductibleincomputingthe
21taxableincomeofthetaxpayerexceptonlyfortheapplicationof26U.S.C.Section265ofthe
22InternalRevenueCode,asamended.Thereductionshallonlybemadeifitisatleastfive
23hundreddollars;
24 (3)Theamountofanydeductionthatisincludedinthecomputationoffederal
25taxableincomepursuantto26U.S.C.Section168oftheInternalRevenueCodeasamended
26bytheJobCreationandWorkerAssistanceActof2002totheextenttheamountdeducted
27relatestopropertypurchasedonorafterJuly1,2002,butbeforeJuly1,2003,andtothe
28extenttheamountdeductedexceedstheamountthatwouldhavebeendeductiblepursuantto
2926U.S.C.Section168oftheInternalRevenueCodeof1986asineffectonJanuary1,2002;
30 (4)Theamountofanydeductionthatisincludedinthecomputationoffederal
31taxableincomefornetoperatinglossallowedby26U.S.C.Section172oftheInternal
32RevenueCodeof1986,asamended,otherthanthedeductionallowedby26U.S.C.Section
33172(b)(1)(G)and26U.S.C.Section172(i)oftheInternalRevenueCodeof1986,as
34amended,foranetoperatinglossthetaxpayerclaimsinthetaxyearinwhichthenet
35operatinglossoccurredorcarriesforwardforaperiodofmorethantwentyyearsandcarries
36backwardformorethantwoyears.Anyamountofnetoperatinglosstakenagainstfederal
HCSHB642	13 37taxableincomebutdisallowedforMissouriincometaxpurposespursuanttothissubdivision
38afterJune18,2002,maybecarriedforwardandtakenagainstanyincomeontheMissouri
39incometaxreturnforaperiodofnotmorethantwentyyearsfromtheyearoftheinitialloss;
40and
41 (5)FornonresidentindividualsinalltaxableyearsendingonorafterDecember31,
422006,theamountofanypropertytaxespaidtoanotherstateorapoliticalsubdivisionof
43anotherstateforwhichadeductionwasallowedonsuchnonresident'sfederalreturninthe
44taxableyearunlesssuchstate,politicalsubdivisionofastate,ortheDistrictofColumbia
45allowsasubtractionfromincomeforpropertytaxespaidtothisstateforpurposesof
46calculatingincomefortheincometaxforsuchstate,politicalsubdivisionofastate,orthe
47DistrictofColumbia;
48 (6)ForalltaxyearsbeginningonorafterJanuary1,2018,anyinterestexpensepaid
49oraccruedinaprevioustaxableyear,butallowedasadeductionunder26U.S.C.Section
50163,asamended,inthecurrenttaxableyearbyreasonofthecarryforwardofdisallowed
51businessinterestprovisionsof26U.S.C.Section163(j),asamended.Forthepurposesofthis
52subdivision,aninterestexpenseisconsideredpaidoraccruedonlyinthefirsttaxableyearthe
53deductionwouldhavebeenallowableunder26U.S.C.Section163,asamended,ifthe
54limitationunder26U.S.C.Section163(j),asamended,didnotexist.
55 3.Thereshallbesubtractedfromthetaxpayer'sfederaladjustedgrossincomethe
56followingamountstotheextentincludedinfederaladjustedgrossincome:
57 (1)Interestreceivedondepositsheldatafederalreservebankorinterestordividends
58onobligationsoftheUnitedStatesanditsterritoriesandpossessionsorofanyauthority,
59commissionorinstrumentalityoftheUnitedStatestotheextentexemptfromMissouri
60incometaxespursuanttothelawsoftheUnitedStates.Theamountsubtractedpursuantto
61thissubdivisionshallbereducedbyanyinterestonindebtednessincurredtocarrythe
62describedobligationsorsecuritiesandbyanyexpensesincurredintheproductionofinterest
63ordividendincomedescribedinthissubdivision.Thereductionintheprevioussentence
64shallonlyapplytotheextentthatsuchexpensesincludingamortizablebondpremiumsare
65deductedindeterminingthetaxpayer'sfederaladjustedgrossincomeorincludedinthe
66taxpayer'sMissouriitemizeddeduction.Thereductionshallonlybemadeiftheexpenses
67totalatleastfivehundreddollars;
68 (2)Theportionofanygain,fromthesaleorotherdispositionofpropertyhavinga
69higheradjustedbasistothetaxpayerforMissouriincometaxpurposesthanforfederal
70incometaxpurposesonDecember31,1972,thatdoesnotexceedsuchdifferenceinbasis.If
71againisconsideredalong-termcapitalgainforfederalincometaxpurposes,themodification
72shallbelimitedtoone-halfofsuchportionofthegain;
HCSHB642	14 73 (3)Theamountnecessarytopreventthetaxationpursuanttothischapterofany
74annuityorotheramountofincomeorgainwhichwasproperlyincludedinincomeorgainand
75wastaxedpursuanttothelawsofMissouriforataxableyearpriortoJanuary1,1973,tothe
76taxpayer,ortoadecedentbyreasonofwhosedeaththetaxpayeracquiredtherighttoreceive
77theincomeorgain,ortoatrustorestatefromwhichthetaxpayerreceivedtheincomeor
78gain;
79 (4)Accumulationdistributionsreceivedbyataxpayerasabeneficiaryofatrusttothe
80extentthatthesameareincludedinfederaladjustedgrossincome;
81 (5)Theamountofanystateincometaxrefundforaprioryearwhichwasincludedin
82thefederaladjustedgrossincome;
83 (6)Theportionofcapitalgainspecifiedinsection135.357thatwouldotherwisebe
84includedinfederaladjustedgrossincome;
85 (7)Theamountthatwouldhavebeendeductedinthecomputationoffederaltaxable
86incomepursuantto26U.S.C.Section168oftheInternalRevenueCodeasineffecton
87January1,2002,totheextentthatamountrelatestopropertypurchasedonorafterJuly1,
882002,butbeforeJuly1,2003,andtotheextentthatamountexceedstheamountactually
89deductedpursuantto26U.S.C.Section168oftheInternalRevenueCodeasamendedbythe
90JobCreationandWorkerAssistanceActof2002;
91 (8)ForalltaxyearsbeginningonorafterJanuary1,2005,theamountofanyincome
92receivedformilitaryservicewhilethetaxpayerservesinacombatzonewhichisincludedin
93federaladjustedgrossincomeandnototherwiseexcludedtherefrom.Asusedinthissection,
94"combatzone"meansanyareawhichthePresidentoftheUnitedStatesbyExecutiveOrder
95designatesasanareainwhichArmedForcesoftheUnitedStatesareorhaveengagedin
96combat.Serviceisperformedinacombatzoneonlyifperformedonorafterthedate
97designatedbythePresidentbyExecutiveOrderasthedateofthecommencingofcombat
98activitiesinsuchzone,andonorbeforethedatedesignatedbythePresidentbyExecutive
99Orderasthedateoftheterminationofcombatantactivitiesinsuchzone;
100 (9)ForalltaxyearsendingonorafterJuly1,2002,withrespecttoqualifiedproperty
101thatissoldorotherwisedisposedofduringataxableyearbyataxpayerandforwhichan
102additionalmodificationwasmadeundersubdivision(3)ofsubsection2ofthissection,the
103amountbywhichadditionalmodificationmadeundersubdivision(3)ofsubsection2ofthis
104sectiononqualifiedpropertyhasnotbeenrecoveredthroughtheadditionalsubtractions
105providedinsubdivision(7)ofthissubsection;
106 (10)ForalltaxyearsbeginningonorafterJanuary1,2014,theamountofany
107incomereceivedaspaymentfromanyprogramwhichprovidescompensationtoagricultural
108producerswhohavesufferedalossastheresultofadisasteroremergency,includingthe:
109 (a)LivestockForageDisasterProgram;
HCSHB642	15 110 (b)LivestockIndemnityProgram;
111 (c)EmergencyAssistanceforLivestock,Honeybees,andFarm-RaisedFish;
112 (d)EmergencyConservationProgram;
113 (e)NoninsuredCropDisasterAssistanceProgram;
114 (f)Pasture,Rangeland,ForagePilotInsuranceProgram;
115 (g)AnnualForagePilotProgram;
116 (h)LivestockRiskProtectionInsurancePlan;
117 (i)LivestockGrossMarginInsurancePlan;
118 (11)ForalltaxyearsbeginningonorafterJanuary1,2018,anyinterestexpensepaid
119oraccruedinthecurrenttaxableyear,butnotdeductedasaresultofthelimitationimposed
120under26U.S.C.Section163(j),asamended.Forthepurposesofthissubdivision,aninterest
121expenseisconsideredpaidoraccruedonlyinthefirsttaxableyearthedeductionwouldhave
122beenallowableunder26U.S.C.Section163,asamended,ifthelimitationunder26U.S.C.
123Section163(j),asamended,didnotexist;
124 (12)Onehundredpercentofanyretirementbenefitsreceivedbyanytaxpayerasa
125resultofthetaxpayer'sserviceintheArmedForcesoftheUnitedStates,includingreserve
126componentsandtheNationalGuardofthisstate,asdefinedin32U.S.C.Sections101(3)and
127109,andanyothermilitaryforceorganizedunderthelawsofthisstate;and
128 (13)ForalltaxyearsbeginningonorafterJanuary1,2022,onehundredpercentof
129anyfederal,state,orlocalgrantmoneysreceivedbythetaxpayerifthegrantmoneywas
130disbursedfortheexpresspurposeofprovidingorexpandingaccesstobroadbandinternetto
131areasofthestatedeemedtobelackingsuchaccess.
132 4.Thereshallbeaddedtoorsubtractedfromthetaxpayer'sfederaladjustedgross
133incomethetaxpayer'sshareoftheMissourifiduciaryadjustmentprovidedinsection143.351.
134 5.Thereshallbeaddedtoorsubtractedfromthetaxpayer'sfederaladjustedgross
135incomethemodificationsprovidedinsection143.411.
136 6.Inadditiontothemodificationstoataxpayer'sfederaladjustedgrossincomeinthis
137section,tocalculateMissouriadjustedgrossincomethereshallbesubtractedfromthe
138taxpayer'sfederaladjustedgrossincomeanygainrecognizedpursuantto26U.S.C.Section
1391033oftheInternalRevenueCodeof1986,asamended,arisingfromcompulsoryor
140involuntaryconversionofpropertyasaresultofcondemnationortheimminencethereof.
141 7.(1)Asusedinthissubsection,"qualifiedhealthinsurancepremium"meansthe
142amountpaidduringthetaxyearbysuchtaxpayerforanyinsurancepolicyprimarily
143providinghealthcarecoverageforthetaxpayer,thetaxpayer'sspouse,orthetaxpayer's
144dependents.
145 (2)Inadditiontothesubtractionsinsubsection3ofthissection,onehundredpercent
146oftheamountofqualifiedhealthinsurancepremiumsshallbesubtractedfromthetaxpayer's
HCSHB642	16 147federaladjustedgrossincometotheextenttheamountpaidforsuchpremiumsisincludedin
148federaltaxableincome.Thetaxpayershallprovidethedepartmentofrevenuewithproofof
149theamountofqualifiedhealthinsurancepremiumspaid.
150 8.(1)BeginningJanuary1,2014,inadditiontothesubtractionsprovidedinthis
151section,onehundredpercentofthecostincurredbyataxpayerforahomeenergyaudit
152conductedbyanentitycertifiedbythedepartmentofnaturalresourcesundersection640.153
153ortheimplementationofanyenergyefficiencyrecommendationsmadeinsuchanauditshall
154besubtractedfromthetaxpayer'sfederaladjustedgrossincometotheextenttheamountpaid
155foranysuchactivityisincludedinfederaltaxableincome.Thetaxpayershallprovidethe
156departmentofrevenuewithasummaryofanyrecommendationsmadeinaqualifiedhome
157energyaudit,thenameandcertificationnumberofthequalifiedhomeenergyauditorwho
158conductedtheaudit,andproofoftheamountpaidforanyactivitiesunderthissubsectionfor
159whichadeductionisclaimed.Thetaxpayershallalsoprovideacopyofthesummaryofany
160recommendationsmadeinaqualifiedhomeenergyaudittothedepartmentofnatural
161resources.
162 (2)Atnotimeshalladeductionclaimedunderthissubsectionbyanindividual
163taxpayerortaxpayersfilingcombinedreturnsexceedonethousanddollarsperyearfor
164individualtaxpayersorcumulativelyexceedtwothousanddollarsperyearfortaxpayers
165filingcombinedreturns.
166 (3)Anydeductionclaimedunderthissubsectionshallbeclaimedforthetaxyearin
167whichthequalifiedhomeenergyauditwasconductedorinwhichtheimplementationofthe
168energyefficiencyrecommendationsoccurred.Ifimplementationoftheenergyefficiency
169recommendationsoccurredduringmorethanoneyear,thedeductionmaybeclaimedinmore
170thanoneyear,subjecttothelimitationsprovidedundersubdivision(2)ofthissubsection.
171 (4)Adeductionshallnotbeclaimedforanyotherwiseeligibleactivityunderthis
172subsectionifsuchactivityqualifiedforandreceivedanyrebateorotherincentivethrougha
173state-sponsoredenergyprogramorthroughanelectriccorporation,gascorporation,electric
174cooperative,ormunicipallyownedutility.
175 9.Theprovisionsofsubsection8ofthissectionshallexpireonDecember31,2020.
176 10.(1)Asusedinthissubsection,thefollowingtermsmean:
177 (a)"Beginningfarmer",ataxpayerwho:
178 a.HasfiledatleastonebutnotmorethantenInternalRevenueServiceScheduleF
179(Form1040)ProfitorLossFromFarmingformssinceturningeighteenyearsofage;
180 b.IsapprovedforabeginningfarmerloanthroughtheUSDAFarmServiceAgency
181BeginningFarmerdirectorguaranteedloanprogram;
HCSHB642	17 182 c.Hasafarmingoperationthatisdeterminedbythedepartmentofagriculturetobe
183newproductionagriculturebutistheprincipaloperatorofafarmandhassubstantialfarming
184knowledge;or
185 d.Hasbeendeterminedbythedepartmentofagriculturetobeaqualifiedfamily
186member;
187 (b)"Farmowner",[anindividual] ataxpayerwhoownsfarmlandanddisposesofor
188relinquishesuseofallorsomeportionofsuchfarmlandasfollows:
189 a.Asaletoabeginningfarmer;
190 b.Aleaseorrentalagreementnotexceedingtenyearswithabeginningfarmer;or
191 c.Acrop-sharearrangementnotexceedingtenyearswithabeginningfarmer;
192 (c)"Qualifiedfamilymember",anindividualwhoisrelatedtoafarmownerwithin
193thefourthdegreebyblood,marriage,oradoptionandwhoispurchasingorleasingorisina
194crop-sharearrangementforlandfromalloraportionofsuchfarmowner'sfarmingoperation;
195 (d)"Taxpayer",anyindividual,trust,firm,partnerinafirm,corporation,
196partnership,shareholderinanScorporation,ormemberofalimitedliabilitycompany
197subjecttotheincometaximposedunderthischapter,excludingwithholdingtax
198imposedundersections143.191to143.265.
199 (2)(a)Inadditiontoallothersubtractionsauthorizedinthissection,ataxpayerwho
200isafarmownerwhosellsalloraportionofsuchfarmlandtoabeginningfarmermaysubtract
201fromsuchtaxpayer'sMissouriadjustedgrossincomeanamounttotheextentincludedin
202federaladjustedgrossincomeasprovidedinthissubdivision.
203 (b)Subjecttothelimitationsinparagraph(c)ofthissubdivision,theamountthatmay
204besubtractedshallbeequaltotheportionofcapitalgainsreceivedfromthesaleofsuch
205farmlandthatsuchtaxpayerreceivesinthetaxyearforwhichsuchtaxpayersubtractssuch
206capitalgain.
207 (c)Ataxpayermaysubtractthefollowingamountsandpercentagespertaxyearin
208totalcapitalgainsreceivedfromthesaleofsuchfarmlandunderthissubdivision:
209 a.Forthefirsttwomilliondollarsreceived,onehundredpercent;
210 b.Forthenextonemilliondollarsreceived,eightypercent;
211 c.Forthenextonemilliondollarsreceived,sixtypercent;
212 d.Forthenextonemilliondollarsreceived,fortypercent;and
213 e.Forthenextonemilliondollarsreceived,twentypercent.
214 (d)Thedepartmentofrevenueshallprepareanannualreportreviewingthecostsand
215benefitsandcontainingstatisticalinformationregardingthesubtractionofcapitalgains
216authorizedunderthissubdivisionfortheprevioustaxyearincluding,butnotlimitedto,the
217totalamountofallcapitalgainssubtractedandthenumberoftaxpayerssubtractingsuch
218capitalgains.SuchreportshallbesubmittedbeforeFebruaryfirstofeachyeartothe
HCSHB642	18 219committeeonagriculturepolicyoftheMissourihouseofrepresentativesandthecommittee
220onagriculture,foodproductionandoutdoorresourcesoftheMissourisenate,orthesuccessor
221committees.
222 (3)(a)Inadditiontoallothersubtractionsauthorizedinthissection,ataxpayerwho
223isafarmownerwhoentersaleaseorrentalagreementforalloraportionofsuchfarmland
224withabeginningfarmermaysubtractfromsuchtaxpayer'sMissouriadjustedgrossincomean
225amounttotheextentincludedinfederaladjustedgrossincomeasprovidedinthis
226subdivision.
227 (b)Subjecttothelimitationinparagraph(c)ofthissubdivision,theamountthatmay
228besubtractedshallbeequaltotheportionofcashrentincomereceivedfromtheleaseor
229rentalofsuchfarmlandthatsuchtaxpayerreceivesinthetaxyearforwhichsuchtaxpayer
230subtractssuchincome.
231 (c)Notaxpayershallsubtractmorethantwenty-fivethousanddollarspertaxyearin
232totalcashrentincomereceivedfromtheleaseorrentalofsuchfarmlandunderthis
233subdivision.
234 (4)(a)Inadditiontoallothersubtractionsauthorizedinthissection,ataxpayerwho
235isafarmownerwhoentersacrop-sharearrangementonalloraportionofsuchfarmlandwith
236abeginningfarmermaysubtractfromsuchtaxpayer'sMissouriadjustedgrossincomean
237amounttotheextentincludedinfederaladjustedgrossincomeasprovidedinthis
238subdivision.
239 (b)Subjecttothelimitationinparagraph(c)ofthissubdivision,theamountthatmay
240besubtractedshallbeequaltotheportionofincomereceivedfromthecrop-share
241arrangementonsuchfarmlandthatsuchtaxpayerreceivesinthetaxyearforwhichsuch
242taxpayersubtractssuchincome.
243 (c)Notaxpayershallsubtractmorethantwenty-fivethousanddollarspertaxyearin
244totalincomereceivedfromtheleaseorrentalofsuchfarmlandunderthissubdivision.
245 (5)Thedepartmentofagricultureshall,byrule,establishaprocesstoverifythata
246taxpayerisabeginningfarmerforpurposesofthissectionandshallprovideverificationto
247thebeginningfarmerandfarmsellerofsuchfarmer'sandseller'scertificationand
248qualificationfortheexemptionprovidedinthissubsection.
178.530.1.Thestateboardofeducationshallestablishstandardsandannually
2inspect,asabasisforapproval,allpublicprevocational,vocationalschools,StateTechnical
3CollegeofMissouri,departmentsandclassesreceivingstateorfederalmoneysforgiving
4traininginagriculture,industrial,homeeconomicsandcommercialsubjectsandallschools,
5departmentsandclassesreceivingstateorfederalmoneysforthepreparationofteachersand
6supervisorsofsuchsubjects.Thepublicprevocationalandvocationalschools,State
7TechnicalCollegeofMissouri,departments,andclasses,andthetrainingschools,
HCSHB642	19 8departmentsandclassesareentitledtothestateorfederalmoneyssolongastheyare
9approvedbythestateboardofeducation,astosite,plant,equipment,qualificationsof
10teachers,admissionofpupils,coursesofstudyandmethodsofinstruction.Alldisbursements
11ofstateorfederalmoneysforthebenefitoftheapprovedprevocationalandvocational
12schools,StateTechnicalCollegeofMissouri,departmentsandclassesshallbemade
13semiannually.TheschoolboardofeachapprovedschoolorthegoverningbodyofState
14TechnicalCollegeofMissourishallfileareportwiththestateboardofeducationatthetimes
15andintheformthatthestateboardrequires.Uponreceiptofasatisfactoryreport,thestate
16boardofeducationshallcertifytothecommissionerofadministrationforhisapprovalthe
17amountofthestateandfederalmoneysduetheschooldistrictorStateTechnicalCollegeof
18Missouri.Theamountduetheschooldistrictshallbecertifiedbythecommissionerof
19administrationandproperwarrantthereforshallbeissuedtothedistricttreasurerorState
20TechnicalCollegeofMissouri.
21 2.Notwithstandingtheprovisionsofsubsection1ofthissection,thestateboardof
22educationshallestablishstandardsforagriculturaleducationthatmaybeadoptedbyaprivate
23schoolaccreditedbyanagencyrecognizedbytheUnitedStatesDepartmentofEducationas
24anaccreditorofprivateschoolsthatwishestoprovidequalityvocationalprogramming
25outsidetherequirementsof,butconsistentwith,thefederalVocationalEducationAct.Such
26standardsshallbesufficienttoqualifyaprivateschooltoapplytothestatechapterfor
27approvalofalocalchapterofafederallycharterednationalagriculturaleducationassociation
28onaformdevelopedforthatpurposebythedepartmentofelementaryandsecondary
29educationwithouteligibilitytoreceivestateorfederalfundingforagriculturalvocational
30education.Theprovisionsofthissubsectionshallnotbeconstruedtocreateeligibilityfora
31privateschooltoreceivestateorfederalfundingforagriculturalvocationaleducation,but
32shallnotprohibitaprivateschoolfromreceivingstateorfederalfundsforwhichsuchprivate
33schoolwouldotherwisebeeligibleforagriculturalvocationaleducation.Anysuchprivate
34schoolshallreimbursethedepartmentannuallyforthecostofoversightandmaintenanceof
35theprogram.
36 3.(1)Thedepartmentofelementaryandsecondaryeducation,throughits
37agriculturaleducationsection,shallbeauthorizedtoestablishapilotprogram,beginningin
38the2020-21schoolyearandendingonJunethirtiethofthe2025-26schoolyear, to
39provideforagriculturaleducationinelementaryschoolsinthestate.[Thepurposeofthepilot
40programshallbetodeterminewhetherandhowtoimplementanelementaryagricultural
41educationprogramstatewide.] Forthe2026-27schoolyearandallsubsequentschool
42years,thepilotprogramestablishedinthissubsectionmaybecomeaprogram
43implementedinallelementaryschoolsinthestate.
HCSHB642	20 44 (2)[Thedepartment,throughitsemployeeswhoworkintheagriculturaleducation
45section,isauthorizedtoselectfromamongapplicationssubmittedbythepublicelementary
46schoolsaminimumofsixteenpublicelementaryschoolsforparticipationinthepilot
47program.Thedepartmentshalldevelopanapplicationprocessforpublicelementaryschools
48toapplytoparticipateinthepilotprogram.Thelocalschoolboardforeachelementary
49schoolselectedtobeinthepilotprogramshallagreetoimplementandfullyfundan
50elementaryagriculturaleducationprograminsuchschoolandtocontinuetoprovidesuch
51elementaryagriculturaleducationprogramforaperiodnoshorterthanthreeyears.Thelocal
52schooldistrictmayemployanagriculturaleducationteachertoprovidesuchprogramforthe
53elementaryschool.
54 (3)Thedepartment,throughitsemployeeswhoworkintheagriculturaleducation
55section,andlocalschooldistrictsshallcollaboratetoestablishtheinstructionalmodelfor
56eachelementaryagriculturaleducationprogram.Suchinstructionalmodelshallbegrade-
57appropriateandincludeinstructioninanorganizedclassroom,collaborativelearning
58experiencesthroughinvestigationandinquiry,includinglaboratoryandsite-basedlearning
59activities,andpersonal,leadership,andcareerdevelopmentopportunities.
60 (4)Thedepartment,throughitsagriculturaleducationsection,shallprovidefora
61programevaluationregardingthesuccessandimpactofthepilotprogramuponcompletionof
62thethirdyearofthepilotprogramandshallreporttheresultsofsuchevaluationtothe
63relevanthouseandsenatecommitteesonagricultureandeducation.
64 4.]Thedepartmentshallmaintainanadequatenumberoffull-timeemployees,
65certifiedinagriculturaleducationanddistributedregionallythroughoutthestate,toprovide
66accountabilityforprogramdeliveryofagriculturaleducation,tocontinuetodevelopand
67maintainpertinentagriculturaleducationinstructionalmodelsandstandards,toassistlocal
68schooldistrictsonmattersrelatedtoagriculturaleducation,andtocoordinateregionaland
69statewideactivitiessupportingK-12agriculturaleducationprogramming.
70 [5.Nothinginthissectionshallbeconstruedtorequirepublicelementaryschoolsto
71participateinthepilotprogram.] (3)Therequirementsofsection160.514shallnotapply
72tothissubsection.
272.138.Whenanownerofrealestatedesirestoconstruct,maintain,orrepaira
2divisionfencetoencloseafieldorenclosurewhereanimalsarekeptasprovidedunder
3section272.010,suchowner,oracontractorhiredbysuchowner,mayenteronthe
4adjoiningpropertyuptoadistanceoftenfeetforthelengthofsuchdivisionfenceto
5construct,maintain,orrepairsuchdivisionfence.Theownerorcontractor
6constructing,maintaining,orrepairingsuchdivisionfenceisnotguiltyoftrespassfor
7enteringontotheadjoiningpropertyduringtheconstruction,maintenance,orrepairof
8suchdivisionfence,providedthattheownerorcontractordoesnotenterontothe
HCSHB642	21 9adjoiningpropertybeyondthetenfeetspecifiedinthissection.However,suchowneror
10contractorshallbeliableforalldamages,ifany,causedbyentryontotheadjoining
11property,includingdamagestocrops.Notwithstandinganyprovisiontothecontrary,
12theownerorcontractorthatconstructs,maintains,orrepairssuchdivisionfenceunder
13thissectionshallnotbeliablefordamagesforclearingorremovinganytree,brush,or
14vegetationthatliesdirectlyuponthepropertyboundarylinewheresuchdivisionfence
15isconstructed,maintained,orrepaired,sothatsuchdivisionfencemaybeconstructed,
16maintained,orrepaireduponsuchpropertyboundaryline.Theprovisionsofthis
17sectionshallnotapplywhentheadjoiningpropertyisownedoroperatedbyanyutility
18company,railroad,orazoologicalpark,wildlifeconservationfacility,oranimal
19sanctuaryaccreditedbytheAssociationofZoosandAquariumsorasimilarly
20recognizedaccreditingbody.Nothinginthissectionshallbeconstruedtoallowan
21ownerorcontractortoenterintoabuildingontheadjoiningproperty.
272.380.Whenanownerofrealestatedesirestoconstruct,maintain,orrepaira
2divisionfencetoencloseafieldorenclosurewhereanimalsarekeptorplacedas
3providedundersection272.220,suchowner,oracontractorhiredbysuchowner,may
4enterontheadjoiningpropertyuptoadistanceoftenfeetforthelengthofsuchdivision
5fencetoconstruct,maintain,orrepairsuchdivisionfence.Theownerorcontractor
6constructing,maintaining,orrepairingsuchdivisionfenceisnotguiltyoftrespassfor
7enteringontotheadjoiningpropertyduringtheconstruction,maintenance,orrepairof
8suchdivisionfence,providedthattheownerorcontractordoesnotenterontothe
9adjoiningpropertybeyondthetenfeetspecifiedinthissection.However,suchowneror
10contractorshallbeliableforalldamages,ifany,causedbyentryontotheadjoining
11property,includingdamagestocrops.Notwithstandinganyprovisiontothecontrary,
12theownerorcontractorthatconstructs,maintains,orrepairssuchdivisionfenceunder
13thissectionshallnotbeliablefordamagesforclearingorremovinganytree,brush,or
14vegetationthatliesdirectlyuponthepropertyboundarylinewheresuchdivisionfence
15isconstructed,maintained,orrepaired,sothatsuchdivisionfencemaybeconstructed,
16maintained,orrepaireduponsuchpropertyboundaryline.Theprovisionsofthis
17sectionshallnotapplywhentheadjoiningpropertyisownedoroperatedbyanyutility
18company,railroad,orazoologicalpark,wildlifeconservationfacility,oranimal
19sanctuaryaccreditedbytheAssociationofZoosandAquariumsorasimilarly
20recognizedaccreditingbody.Nothinginthissectionshallbeconstruedtoallowan
21ownerorcontractortoenterintoabuildingontheadjoiningproperty.
301.010.Asusedinthischapterandsections304.010to304.040,304.120to
2304.260,andsections307.010to307.175,thefollowingtermsmean:
HCSHB642	22 3 (1)"All-terrainvehicle",anymotorizedvehiclemanufacturedandusedexclusively
4foroff-highwayuse,withanunladendryweightofonethousandfivehundredpoundsorless,
5travelingonthree,fourormorenonhighwaytires,witheither:
6 (a)Aseatdesignedtobestraddledbytheoperator,andhandlebarsforsteering
7control,butexcludinganelectricbicycle;or
8 (b)Awidthoffiftyinchesorless,measuredfromoutsideoftirerimtooutsideoftire
9rim,regardlessofseatingorsteeringarrangement;
10 (2)"Autocycle",athree-wheeledmotorvehiclewhichthedriversandpassengersride
11inapartiallyorcompletelyenclosednonstraddleseatingarea,thatisdesignedtobe
12controlledwithasteeringwheelandpedals,andthathasmetapplicableDepartmentof
13TransportationNationalHighwayTrafficSafetyAdministrationrequirementsorfederal
14motorcyclesafetystandards;
15 (3)"Automobiletransporter",anyvehiclecombinationcapableofcarryingcargoon
16thepowerunitanddesignedandusedforthetransportofassembledmotorvehicles,including
17truckcamperunits;
18 (4)"Axleload",thetotalloadtransmittedtotheroadbyallwheelswhosecentersare
19includedbetweentwoparalleltransverseverticalplanesfortyinchesapart,extendingacross
20thefullwidthofthevehicle;
21 (5)"Backhaul",thereturntripofavehicletransportingcargoorgeneralfreight,
22especiallywhencarryinggoodsbackoverallorpartofthesameroute;
23 (6)"Boattransporter",anyvehiclecombinationcapableofcarryingcargoonthe
24powerunitanddesignedandusedspecificallytotransportassembledboatsandboathulls.
25Boatsmaybepartiallydisassembledtofacilitatetransporting;
26 (7)"Bodyshop",abusinessthatrepairsphysicaldamageonmotorvehiclesthatare
27notownedbytheshoporitsofficersoremployeesbymending,straightening,replacingbody
28parts,orpainting;
29 (8)"Bus",amotorvehicleprimarilyforthetransportationofadriverandeightor
30morepassengersbutnotincludingshuttlebuses;
31 (9)"Commercialmotorvehicle",amotorvehicledesignedorregularlyusedfor
32carryingfreightandmerchandise,ormorethaneightpassengersbutnotincludingvanpoolsor
33shuttlebuses;
34 (10)"Cottontrailer",atrailerdesigned[andusedexclusively] fortransportingcotton
35atspeedslessthan[forty] seventymilesperhourfromfieldtofieldorfromfieldtomarket
36andreturn;
37 (11)"Dealer",anyperson,firm,corporation,association,agentorsubagentengaged
38inthesaleorexchangeofnew,usedorreconstructedmotorvehiclesortrailers;
39 (12)"Director"or"directorofrevenue",thedirectorofthedepartmentofrevenue;
HCSHB642	23 40 (13)"Driveawayoperation":
41 (a)Themovementofamotorvehicleortrailerbyanypersonormotorcarrierother
42thanadealeroveranypublichighway,underitsownpowersingly,orinafixedcombination
43oftwoormorevehicles,forthepurposeofdeliveryforsaleorfordeliveryeitherbeforeor
44aftersale;
45 (b)Themovementofanyvehicleorvehicles,notownedbythetransporter,
46constitutingthecommoditybeingtransported,byapersonengagedinthebusinessof
47furnishingdriversandoperatorsforthepurposeoftransportingvehiclesintransitfromone
48placetoanotherbythedriveawayortowawaymethods;or
49 (c)Themovementofamotorvehiclebyanypersonwhoislawfullyengagedinthe
50businessoftransportingordeliveringvehiclesthatarenottheperson'sownandvehiclesofa
51typeotherwiserequiredtoberegistered,bythedriveawayortowawaymethods,fromapoint
52ofmanufacture,assemblyordistributionorfromtheownerofthevehiclestoadealerorsales
53agentofamanufacturerortoanyconsigneedesignatedbytheshipperorconsignor;
54 (14)"Dromedary",abox,deck,orplatemountedbehindthecabandforwardofthe
55fifthwheelontheframeofthepowerunitofatrucktractor-semitrailercombination.Atruck
56tractorequippedwithadromedarymaycarrypartofaloadwhenoperatingindependentlyor
57inacombinationwithasemitrailer;
58 (15)"Electricbicycle",abicycleequippedwithfullyoperablepedals,asaddleorseat
59fortherider,andanelectricmotoroflessthan750wattsthatmeetstherequirementsofoneof
60thefollowingthreeclasses:
61 (a)"Class1electricbicycle",anelectricbicycleequippedwithamotorthatprovides
62assistanceonlywhentheriderispedalingandthatceasestoprovideassistancewhenthe
63bicyclereachesthespeedoftwentymilesperhour;
64 (b)"Class2electricbicycle",anelectricbicycleequippedwithamotorthatmaybe
65usedexclusivelytopropelthebicycleandthatisnotcapableofprovidingassistancewhenthe
66bicyclereachesthespeedoftwentymilesperhour;or
67 (c)"Class3electricbicycle",anelectricbicycleequippedwithamotorthatprovides
68assistanceonlywhentheriderispedalingandthatceasestoprovideassistancewhenthe
69bicyclereachesthespeedoftwenty-eightmilesperhour;
70 (16)"Farmtractor",atractorusedexclusivelyforagriculturalpurposes;
71 (17)"Fleet",anygroupoftenormoremotorvehiclesownedbythesameowner;
72 (18)"Fleetvehicle",amotorvehiclewhichisincludedaspartofafleet;
73 (19)"Fullmount",avehiclemountedcompletelyontheframeofeitherthefirstorlast
74vehicleinasaddlemountcombination;
75 (20)"Grossweight",theweightofvehicleand/orvehiclecombinationwithoutload,
76plustheweightofanyloadthereon;
HCSHB642	24 77 (21)"Hail-damagedvehicle",anyvehicle,thebodyofwhichhasbecomedentedas
78theresultoftheimpactofhail;
79 (22)"Highway",anypublicthoroughfareforvehicles,includingstateroads,county
80roadsandpublicstreets,avenues,boulevards,parkwaysoralleysinanymunicipality;
81 (23)"Improvedhighway",ahighwaywhichhasbeenpavedwithgravel,macadam,
82concrete,brickorasphalt,orsurfacedinsuchamannerthatitshallhaveahard,smooth
83surface;
84 (24)"Intersectinghighway",anyhighwaywhichjoinsanother,whetherornotit
85crossesthesame;
86 (25)"Junkvehicle",avehiclewhich:
87 (a)Isincapableofoperationoruseuponthehighwaysandhasnoresalevalueexcept
88asasourceofpartsorscrap;or
89 (b)Hasbeendesignatedasjunkorasubstantiallyequivalentdesignationbythisstate
90oranyotherstate;
91 (26)"Kitvehicle",amotorvehicleassembledbyapersonotherthanagenerally
92recognizedmanufacturerofmotorvehiclesbytheuseofagliderkitorreplicapurchasedfrom
93anauthorizedmanufacturerandaccompaniedbyamanufacturer'sstatementoforigin;
94 (27)"Landimprovementcontractors'commercialmotorvehicle",anynot-for-hire
95commercialmotorvehicletheoperationofwhichisconfinedto:
96 (a)Anareathatextendsnotmorethanaradiusofonehundredfiftymilesfromits
97homebaseofoperationswhentransportingitsowner'smachinery,equipment,orauxiliary
98suppliestoorfromprojectsinvolvingsoilandwaterconservation,ortoandfromequipment
99dealers'maintenancefacilitiesformaintenancepurposes;or
100 (b)Anareathatextendsnotmorethanaradiusoffiftymilesfromitshomebaseof
101operationswhentransportingitsowner'smachinery,equipment,orauxiliarysuppliestoor
102fromprojectsnotinvolvingsoilandwaterconservation.
103
104Nothinginthissubdivisionshallbeconstruedtopreventanymotorvehiclefrombeing
105registeredasacommercialmotorvehicleorlocalcommercialmotorvehicle;
106 (28)"Localcommercialmotorvehicle",acommercialmotorvehiclewhose
107operationsareconfinedtoamunicipalityandthatareaextendingnotmorethanfiftymiles
108therefrom,oracommercialmotorvehiclewhoseproperty-carryingoperationsareconfined
109solelytothetransportationofpropertyownedbyanypersonwhoistheowneroroperatorof
110suchvehicletoorfromafarmownedbysuchpersonorundertheperson'scontrolbyvirtue
111ofalandlordandtenantlease;providedthatanysuchpropertytransportedtoanysuchfarmis
112foruseintheoperationofsuchfarm;
HCSHB642	25 113 (29)"Locallogtruck",acommercialmotorvehiclewhichisregisteredpursuantto
114thischaptertooperateasamotorvehicleonthepublichighwaysofthisstate;used
115exclusivelyinthisstate;usedtotransportharvestedforestproducts;operatedsolelyata
116forestedsiteandinanareaextendingnotmorethanaonehundredfiftymileradiusfromsuch
117site;andwhenoperatedonthenationalsystemofinterstateanddefensehighwaysdescribed
118in23U.S.C.Section103,asamended,oroutsidetheonehundredfiftymileradiusfromsuch
119sitewithanextendeddistancelocallogtruckpermit,doesnothavemorethanfouraxles,and
120doesnotpullatrailerwhichhasmorethanthreeaxles.Harvestingequipmentwhichisused
121specificallyforcutting,felling,trimming,delimbing,debarking,chipping,skidding,loading,
122unloading,andstackingmaybetransportedonalocallogtruck;
123 (30)"Locallogtrucktractor",acommercialmotorvehiclewhichisregisteredunder
124thischaptertooperateasamotorvehicleonthepublichighwaysofthisstate;used
125exclusivelyinthisstate;usedtotransportharvestedforestproducts,operatedataforestedsite
126andinanareaextendingnotmorethanaonehundredfiftymileradiusfromsuchsite;and
127whenoperatedonthenationalsystemofinterstateanddefensehighwaysdescribedin23
128U.S.C.Section103,asamended,oroutsidetheonehundredfiftymileradiusfromsuchsite
129withanextendeddistancelocallogtruckpermit,doesnothavemorethanthreeaxlesand
130doesnotpullatrailerwhichhasmorethanthreeaxles;
131 (31)"Localtransitbus",abuswhoseoperationsareconfinedwhollywithina
132municipalcorporation,orwhollywithinamunicipalcorporationandacommercialzone,as
133definedinsection390.020,adjacentthereto,formingapartofapublictransportationsystem
134withinsuchmunicipalcorporationandsuchmunicipalcorporationandadjacentcommercial
135zone;
136 (32)"Logtruck",avehiclewhichisnotalocallogtruckorlocallogtrucktractorand
137isusedexclusivelytotransportharvestedforestproductstoandfromforestedsiteswhichis
138registeredpursuanttothischaptertooperateasamotorvehicleonthepublichighwaysofthis
139stateforthetransportationofharvestedforestproducts;
140 (33)"Majorcomponentparts",therearclip,cowl,frame,body,cab,front-end
141assembly,andfrontclip,asthosetermsaredefinedbythedirectorofrevenuepursuantto
142rulesandregulationsorbyillustrations;
143 (34)"Manufacturer",anyperson,firm,corporationorassociationengagedinthe
144businessofmanufacturingorassemblingmotorvehicles,trailersorvesselsforsale;
145 (35)"Motorchangevehicle",avehiclemanufacturedpriortoAugust,1957,which
146receivesanew,rebuiltorusedengine,andwhichusedthenumberstampedontheoriginal
147engineasthevehicleidentificationnumber;
148 (36)"Motorvehicle",anyself-propelledvehiclenotoperatedexclusivelyupontracks,
149exceptfarmtractorsandelectricbicycles;
HCSHB642	26 150 (37)"Motorvehicleprimarilyforbusinessuse",anyvehicleotherthanarecreational
151motorvehicle,motorcycle,motortricycle,oranycommercialmotorvehiclelicensedforover
152twelvethousandpounds:
153 (a)Offeredforhireorlease;or
154 (b)Theownerofwhichalsoownstenormoresuchmotorvehicles;
155 (38)"Motorcycle",amotorvehicleoperatedontwowheels;
156 (39)"Motorizedbicycle",anytwo-wheeledorthree-wheeleddevicehavingan
157automatictransmissionandamotorwithacylindercapacityofnotmorethanfiftycubic
158centimeters,whichproduceslessthanthreegrossbrakehorsepower,andiscapableof
159propellingthedeviceatamaximumspeedofnotmorethanthirtymilesperhouronlevel
160ground,butexcludinganelectricbicycle;
161 (40)"Motortricycle",amotorvehicleuponwhichtheoperatorstraddlesorsitsastride
162thatisdesignedtobecontrolledbyhandlebarsandisoperatedonthreewheels,includinga
163motorcyclewhileoperatedwithanyconveyance,temporaryorotherwise,requiringtheuseof
164athirdwheel,butexcludinganelectricbicycle.Amotortricycleshallnotbeincludedinthe
165definitionofall-terrainvehicle;
166 (41)"Municipality",anycity,townorvillage,whetherincorporatedornot;
167 (42)"Nonresident",aresidentofastateorcountryotherthanthestateofMissouri;
168 (43)"Non-USA-stdmotorvehicle",amotorvehiclenotoriginallymanufacturedin
169compliancewithUnitedStatesemissionsorsafetystandards;
170 (44)"Operator",anypersonwhooperatesordrivesamotorvehicle;
171 (45)"Owner",anyperson,firm,corporationorassociation,whoholdsthelegaltitle
172toavehicleorwhohasexecutedabuyer'sorderorretailinstallmentsalescontractwitha
173motorvehicledealerlicensedundersections301.550to301.580forthepurchaseofavehicle
174withanimmediaterightofpossessionvestedinthetransferee,orintheeventavehicleisthe
175subjectofanagreementfortheconditionalsaleorleasethereofwiththerightofpurchase
176uponperformanceoftheconditionsstatedintheagreementandwithanimmediaterightof
177possessionvestedintheconditionalvendeeorlessee,orintheeventamortgagorofavehicle
178isentitledtopossession,thensuchconditionalvendeeorlesseeormortgagorshallbedeemed
179theowner;
180 (46)"Publicgarage",aplaceofbusinesswheremotorvehiclesarehoused,stored,
181repaired,reconstructedorrepaintedforpersonsotherthantheownersoroperatorsofsuch
182placeofbusiness;
183 (47)"Rebuilder",abusinessthatrepairsorrebuildsmotorvehiclesownedbythe
184rebuilder,butdoesnotincludecertificatedcommonorcontractcarriersofpersonsor
185property;
HCSHB642	27 186 (48)"Reconstructedmotorvehicle",avehiclethatisalteredfromitsoriginal
187constructionbytheadditionorsubstitutionoftwoormoreneworusedmajorcomponent
188parts,excludingmotorvehiclesmadefromallnewparts,andnewmultistagemanufactured
189vehicles;
190 (49)"Recreationalmotorvehicle",anymotorvehicledesigned,constructedor
191substantiallymodifiedsothatitmaybeusedandisusedforthepurposesoftemporary
192housingquarters,includingthereinsleepingandeatingfacilitieswhichareeitherpermanently
193attachedtothemotorvehicleorattachedtoaunitwhichissecurelyattachedtothemotor
194vehicle.Nothinghereinshallpreventanymotorvehiclefrombeingregisteredasa
195commercialmotorvehicleifthemotorvehiclecouldotherwisebesoregistered;
196 (50)"Recreationaloff-highwayvehicle",anymotorizedvehiclemanufacturedand
197usedexclusivelyforoff-highwayusewhichismorethanfiftyinchesbutnomorethaneighty
198inchesinwidth,measuredfromoutsideoftirerimtooutsideoftirerim,withanunladendry
199weightofthreethousandfivehundredpoundsorless,travelingonfourormorenonhighway
200tiresandwhichmayhaveaccesstoATVtrails;
201 (51)"Recreationaltrailer",anytrailerdesigned,constructed,orsubstantiallymodified
202sothatitmaybeusedandisusedforthepurposeoftemporaryhousingquarters,including
203thereinsleepingoreatingfacilities,whichcanbetemporarilyattachedtoamotorvehicleor
204attachedtoaunitwhichissecurelyattachedtoamotorvehicle;
205 (52)"Rollbackorcarcarrier",anyvehiclespecificallydesignedtotransportwrecked,
206disabledorotherwiseinoperablevehicles,whenthetransportationisdirectlyconnectedtoa
207wreckerortowingservice;
208 (53)"Saddlemountcombination",acombinationofvehiclesinwhichatruckortruck
209tractortowsoneormoretrucksortrucktractors,eachconnectedbyasaddletotheframeor
210fifthwheelofthevehicleinfrontofit.The"saddle"isamechanismthatconnectsthefront
211axleofthetowedvehicletotheframeorfifthwheelofthevehicleinfrontandfunctionslike
212afifthwheelkingpinconnection.Whentwovehiclesaretowedinthismannerthe
213combinationiscalleda"doublesaddlemountcombination".Whenthreevehiclesaretowed
214inthismanner,thecombinationiscalleda"triplesaddlemountcombination";
215 (54)"Salvagedealeranddismantler",abusinessthatdismantlesusedmotorvehicles
216forthesaleofthepartsthereof,andbuysandsellsusedmotorvehiclepartsandaccessories;
217 (55)"Salvagevehicle",amotorvehicle,semitrailer,orhousetrailerwhich:
218 (a)Wasdamagedduringayearthatisnomorethansixyearsafterthemanufacturer's
219modelyeardesignationforsuchvehicletotheextentthatthetotalcostofrepairstorebuildor
220reconstructthevehicletoitsconditionimmediatelybeforeitwasdamagedforlegaloperation
221ontheroadsorhighwaysexceedseightypercentofthefairmarketvalueofthevehicle
222immediatelyprecedingthetimeitwasdamaged;
HCSHB642	28 223 (b)Byreasonofconditionorcircumstance,hasbeendeclaredsalvage,eitherbyits
224owner,orbyaperson,firm,corporation,orotherlegalentityexercisingtherightofsecurity
225interestinit;
226 (c)Hasbeendeclaredsalvagebyaninsurancecompanyasaresultofsettlementofa
227claim;
228 (d)Ownershipofwhichisevidencedbyasalvagetitle;or
229 (e)Isabandonedpropertywhichistitledpursuanttosection304.155orsection
230304.157anddesignatedwiththewords"salvage/abandonedproperty".Thetotalcostof
231repairstorebuildorreconstructthevehicleshallnotincludethecostofrepairing,replacing,
232orreinstallinginflatablesafetyrestraints,tires,soundsystems,ordamageasaresultofhail,
233oranysalestaxonpartsormaterialstorebuildorreconstructthevehicle.Forpurposesof
234thisdefinition,"fairmarketvalue"meanstheretailvalueofamotorvehicleas:
235 a.Setforthinacurrenteditionofanynationallyrecognizedcompilationofretail
236values,includingautomateddatabases,orfrompublicationscommonlyusedbythe
237automotiveandinsuranceindustriestoestablishthevaluesofmotorvehicles;
238 b.Determinedpursuanttoamarketsurveyofcomparablevehicleswithregardto
239conditionandequipment;and
240 c.Determinedbyaninsurancecompanyusinganyotherprocedurerecognizedbythe
241insuranceindustry,includingmarketsurveys,thatisappliedbythecompanyinauniform
242manner;
243 (56)"Schoolbus",anymotorvehicleusedsolelytotransportstudentstoorfrom
244schoolortotransportstudentstoorfromanyplaceforeducationalpurposes;
245 (57)"Scrapprocessor",abusinessthat,throughtheuseoffixedormobileequipment,
246flattens,crushes,orotherwiseacceptsmotorvehiclesandvehiclepartsforprocessingor
247transportationtoashredderorscrapmetaloperatorforrecycling;
248 (58)"Shuttlebus",amotorvehicleusedormaintainedbyanyperson,firm,or
249corporationasanincidentalservicetotransportpatronsorcustomersoftheregularbusiness
250ofsuchperson,firm,orcorporationtoandfromtheplaceofbusinessoftheperson,firm,or
251corporationprovidingtheserviceatnofeeorcharge.Shuttlebusesshallnotberegisteredas
252busesorascommercialmotorvehicles;
253 (59)"Specialmobileequipment",everyself-propelledvehiclenotdesignedorused
254primarilyforthetransportationofpersonsorpropertyandincidentallyoperatedormoved
255overthehighways,includingfarmequipment,implementsofhusbandry,roadconstructionor
256maintenancemachinery,ditch-diggingapparatus,stonecrushers,aircompressors,power
257shovels,cranes,graders,rollers,well-drillersandwood-sawingequipmentusedforhire,
258asphaltspreaders,bituminousmixers,bucketloaders,ditchers,levelinggraders,finished
259machines,motorgraders,roadrollers,scarifiers,earth-movingcarryalls,scrapers,draglines,
HCSHB642	29 260concretepumptrucks,rock-drillingandearth-movingequipment.Thisenumerationshallbe
261deemedpartialandshallnotoperatetoexcludeothersuchvehicleswhicharewithinthe
262generaltermsofthissection;
263 (60)"Speciallyconstructedmotorvehicle",amotorvehiclewhichshallnothavebeen
264originallyconstructedunderadistinctivename,make,modelortypebyamanufacturerof
265motorvehicles.Thetermspeciallyconstructedmotorvehicleincludeskitvehicles;
266 (61)"Stinger-steeredcombination",atrucktractor-semitrailerwhereinthefifthwheel
267islocatedonadropframelocatedbehindandbelowtherearmostaxleofthepowerunit;
268 (62)"Tandemaxle",agroupoftwoormoreaxles,arrangedonebehindanother,the
269distancebetweentheextremesofwhichismorethanfortyinchesandnotmorethanninety-
270sixinchesapart;
271 (63)"Towawaytrailertransportercombination",acombinationofvehiclesconsisting
272ofatrailertransportertowingunitandtwotrailersorsemitrailers,withatotalweightthat
273doesnotexceedtwenty-sixthousandpounds;andinwhichthetrailersorsemitrailerscarryno
274propertyandconstituteinventorypropertyofamanufacturer,distributer,ordealerofsuch
275trailersorsemitrailers;
276 (64)"Tractor","trucktractor"or"truck-tractor",aself-propelledmotorvehicle
277designedfordrawingothervehicles,butnotforthecarriageofanyloadwhenoperating
278independently.Whenattachedtoasemitrailer,itsupportsapartoftheweightthereof;
279 (65)"Trailer",anyvehiclewithoutmotivepowerdesignedforcarryingpropertyor
280passengersonitsownstructureandforbeingdrawnbyaself-propelledvehicle,exceptthose
281runningexclusivelyontracks,includingasemitrailerorvehicleofthetrailertypesodesigned
282andusedinconjunctionwithaself-propelledvehiclethataconsiderablepartofitsown
283weightrestsuponandiscarriedbythetowingvehicle.Thetermtrailershallnotinclude
284cottontrailersasdefinedinthissectionandshallnotincludemanufacturedhomesasdefined
285insection700.010;
286 (66)"Trailertransportertowingunit",apowerunitthatisnotusedtocarryproperty
287whenoperatinginatowawaytrailertransportercombination;
288 (67)"Truck",amotorvehicledesigned,used,ormaintainedforthetransportationof
289property;
290 (68)"Truck-tractorsemitrailer-semitrailer",acombinationvehicleinwhichthetwo
291trailingunitsareconnectedwithaB-trainassemblywhichisarigidframeextensionattached
292totherearframeofafirstsemitrailerwhichallowsforafifth-wheelconnectionpointforthe
293secondsemitrailerandhasonelessarticulationpointthantheconventionalA-dollyconnected
294truck-tractorsemitrailer-trailercombination;
295 (69)"Truck-trailerboattransportercombination",aboattransportercombination
296consistingofastraighttrucktowingatrailerusingtypicallyaballandsocketconnectionwith
HCSHB642	30 297thetraileraxlelocatedsubstantiallyatthetrailercenterofgravityratherthantherearofthe
298trailerbutsoastomaintainadownwardforceonthetrailertongue;
299 (70)"Usedpartsdealer",abusinessthatbuysandsellsusedmotorvehiclepartsor
300accessories,butnotincludingabusinessthatsellsonlynew,remanufacturedorrebuiltparts.
301Businessdoesnotincludeisolatedsalesataswapmeetoflessthanthreedays;
302 (71)"Utilityvehicle",anymotorizedvehiclemanufacturedandusedexclusivelyfor
303off-highwayusewhichismorethanfiftyinchesbutnomorethaneightyinchesinwidth,
304measuredfromoutsideoftirerimtooutsideoftirerim,withanunladendryweightofthree
305thousandfivehundredpoundsorless,travelingonfourorsixwheels,tobeusedprimarilyfor
306landscaping,lawncare,ormaintenancepurposes;
307 (72)"Vanpool",anyvanorothermotorvehicleusedormaintainedbyanyperson,
308group,firm,corporation,association,city,countyorstateagency,oranymemberthereof,for
309thetransportationofnotlessthaneightnormorethanforty-eightemployees,permotor
310vehicle,toandfromtheirplaceofemployment;however,avanpoolshallnotbeincludedin
311thedefinitionofthetermbusorcommercialmotorvehicleasdefinedinthissection,norshall
312avanpooldriverbedeemedachauffeurasthattermisdefinedbysection303.020;norshall
313useofavanpoolvehicleforride-sharingarrangements,recreational,personal,ormaintenance
314usesconstituteanunlicenseduseofthemotorvehicle,unlessusedformonetaryprofitother
315thanforuseinaride-sharingarrangement;
316 (73)"Vehicle",anymechanicaldeviceonwheels,designedprimarilyforuse,orused,
317onhighways,exceptmotorizedbicycles,electricbicycles,vehiclespropelledordrawnby
318horsesorhumanpower,orvehiclesusedexclusivelyonfixedrailsortracks,orcottontrailers
319ormotorizedwheelchairsoperatedbyhandicappedpersons;
320 (74)"Wrecker"or"towtruck",anyemergencycommercialvehicleequipped,
321designedandusedtoassistorrenderaidandtransportortowdisabledorwreckedvehicles
322fromahighway,road,streetorhighwayrights-of-waytoapointofstorageorrepair,
323includingtowingareplacementvehicletoreplaceadisabledorwreckedvehicle;
324 (75)"Wreckerortowingservice",theactoftransporting,towingorrecoveringwitha
325wrecker,towtruck,rollbackorcarcarrieranyvehiclenotownedbytheoperatorofthe
326wrecker,towtruck,rollbackorcarcarrierforwhichtheoperatordirectlyorindirectly
327receivescompensationorotherpersonalgain.
307.010.1.Allmotorvehicles,andeverytrailerandsemitraileroperatinguponthe
2publichighwaysofthisstateandcarryinggoodsormaterialorfarmproductswhichmay
3reasonablybeexpectedtobecomedislodgedandfallfromthevehicle,trailerorsemitraileras
4aresultofwindpressureorairpressureand/orbythemovementofthevehicle,traileror
5semitrailershallhaveaprotectivecoverorbesufficientlysecuredsothatnoportionofsuch
HCSHB642	31 6goodsormaterialcanbecomedislodgedandfallfromthevehicle,trailerorsemitrailerwhile
7beingtransportedorcarried.
8 2.Acottontrailer,asdefinedinsection301.010,shallnotbeinviolationofthis
9section,provideditistravelingatspeedslessthanseventymilesperhourfromfieldto
10fieldorfromfieldtomarketandreturnandnoportionofsuchgoodsormaterial
11becomesdislodgedandfallsfromthecottontrailer,andthegoodsareormaterialis:
12 (1)Immobilized,suchsothatitcannotshiftortiptotheextentthatthevehicle's
13stabilityormaneuverabilityisadverselyaffected;
14 (2)Transportedinasidedvehiclethathaswallsofadequatestrength,suchthat
15eacharticleofcargowithinthevehicleisincontactwith,orsufficientlyclosetoawallor
16otherarticles,sothatitcannotshiftortiptotheextentthatthevehicle'sstabilityor
17maneuverabilityisadverselyaffected;
18 (3)Fullycontainedwithinthestructureofthevehicle,andfirmlyimmobilizedor
19securedonorwithinthevehiclebystructuresofadequatestrength,dunnageordunnage
20bags,shoringbars,tiedowns,oracombinationofthese;or
21 (4)Otherwisesecuredinaccordancewithfederallaw.
22 3.Operationofamotorvehicle,trailerorsemitrailerinviolationofthissectionshall
23beaclassCmisdemeanor,andanypersonconvictedthereofshallbepunishedasprovidedby
24law.
321.220.Forthepurposeofprovidingfireprotectiontothepropertywithinthe
2district,thedistrictand,onitsbehalf,theboardshallhavethefollowingpowers,authorityand
3privileges:
4 (1)Tohaveperpetualexistence;
5 (2)Tohaveanduseacorporateseal;
6 (3)Tosueandbesued,andbeapartytosuits,actionsandproceedings;
7 (4)Toenterintocontracts,franchisesandagreementswithanyperson,partnership,
8associationorcorporation,publicorprivate,affectingtheaffairsofthedistrict,including
9contractswithanymunicipality,districtorstate,ortheUnitedStatesofAmerica,andanyof
10theiragencies,politicalsubdivisionsorinstrumentalities,fortheplanning,development,
11construction,acquisitionoroperationofanypublicimprovementorfacility,orforacommon
12servicerelatingtothecontrolorpreventionoffires,includingtheinstallation,operationand
13maintenanceofwatersupplydistribution,firehydrantandfirealarmsystems;provided,thata
14noticeshallbepublishedforbidsonallconstructionorpurchasecontractsforworkor
15materialorboth,outsidetheauthoritycontainedinsubdivision(9)ofthissection,involving
16anexpenseoftenthousanddollarsormore;
HCSHB642	32 17 (5)Uponapprovalofthevotersashereinprovided,toborrowmoneyandincur
18indebtednessandevidencethesamebycertificates,notesordebentures,andtoissuebonds,
19inaccordancewiththeprovisionsofthischapter;
20 (6)Toacquire,construct,purchase,maintain,disposeofandencumberrealand
21personalproperty,firestations,fireprotectionandfire-fightingapparatusandauxiliary
22equipmenttherefor,andanyinteresttherein,includingleasesandeasements;
23 (7)Torefundanybondedindebtednessofthedistrictwithoutanelection.Theterms
24andconditionsofrefundingbondsshallbesubstantiallythesameasthoseoftheoriginalissue
25ofbonds,andtheboardshallprovideforthepaymentofinterest,atnottoexceedthelegal
26rate,andtheprincipalofsuchrefundingbondsinthesamemannerasisprovidedforthe
27paymentofinterestandprincipalofbondsrefunded;
28 (8)Tohavethemanagement,controlandsupervisionofallthebusinessandaffairsof
29thedistrict,andtheconstruction,installation,operationandmaintenanceofdistrict
30improvementstherein;
31 (9)Tohireandretainagents,employees,engineersandattorneys,includingpart-time
32orvolunteerfiremen;
33 (10)Tohaveandexercisethepowerofeminentdomainandinthemannerprovided
34bylawforthecondemnationofprivatepropertyforpublicusetotakeanypropertywithinthe
35districtnecessarytotheexerciseofthepowershereingranted;
36 (11)Toreceiveandacceptbybequest,giftordonationanykindofproperty.
37Notwithstandinganyotherprovisionoflawtothecontrary,anypropertyreceivedbythefire
38protectiondistrictasagiftoranypropertypurchasedbythefireprotectiondistrictataprice
39belowtheactualmarketvalueofthepropertymaybereturnedtothedonororresoldtothe
40sellerifsuchpropertyisnotusedforthespecificpurposeforwhichitwasacquired;
41 (12)(a)Toadoptandamendbylaws,fireprotectionandfirepreventionordinances,
42andanyotherrulesandregulationsnotinconflictwiththeconstitutionandlawsofthisstate,
43necessaryforthecarryingonofthebusiness,objectsandaffairsoftheboardandofthe
44district,andrefertotheproperauthoritiesforprosecutionanyinfractionthereofdetrimental
45tothedistrict.Anypersonviolatinganysuchordinanceisherebydeclaredtobeguiltyofa
46misdemeanor,anduponconvictionthereofshallbepunishedasisprovidedbylawtherefor.
47Theprosecutingattorneyforthecountyinwhichtheviolationoccursshallprosecutesuch
48violationsinthecircuitcourtofthatcounty.Thelegalofficerorattorneyforthefiredistrict
49maybeappointedbytheprosecutingattorneyasspecialassistantprosecutingattorneyforthe
50prosecutionofanysuchviolation.Theenactmentsofthefiredistrictindelegating
51administrativeauthoritytoofficialsofthedistrictmayprovidestandardsofactionforthe
52administrativeofficials,whichstandardsaredeclaredasindustrialcodesadoptedby
53nationallyorganizedandrecognizedtradebodies.Theboardshallhavethepowertoadoptan
HCSHB642	33 54ordinance,rule,orregulationallowingthedistricttochargeindividualswhoresideoutsideof
55thedistrict,butwhoreceiveemergencyserviceswithintheboundariesofthedistrict,forthe
56actualandreasonablecostofsuchservices.However,suchactualandreasonablecostsshall
57notexceedonehundreddollarsforrespondingtoeachfirecalloralarmandtwohundredfifty
58dollarsforeachhouroraproportionalsumforeachquarterhourspentincombatingafireor
59emergency.
60 (b)Notwithstandingparagraph(a)ofthissubdivision,fireprotectionandfire
61preventionordinancesshallnotbeexercisedsoastoimposeregulationsorrequire
62permitswithrespecttotheinstallationorerectionoffiresuppressionsprinklersystems
63inanimalorlivestockagriculturebuildingsorstructures;
64 (13)Topayallcourtcostsandexpensesconnectedwiththefirstelectionorany
65subsequentelectioninthedistrict;
66 (14)Tohaveandexerciseallrightsandpowersnecessaryorincidentaltoorimplied
67fromthespecificpowersgrantedherein.Suchspecificpowersshallnotbeconsideredasa
68limitationuponanypowernecessaryorappropriatetocarryoutthepurposesandintentofthis
69chapter;
70 (15)Toprovideforhealth,accident,disabilityandpensionbenefitsforthesalaried
71membersofitsorganizedfiredepartmentofthedistrictandsuchotherbenefitsfortheir
72spousesandeligibleunemancipatedchildren,througheitherorbothacontributoryor
73noncontributoryplan.Forpurposesofthissection,"eligibleunemancipatedchild"meansa
74naturaloradoptedchildofaninsured,orastepchildofaninsuredwhoisdomiciledwiththe
75insured,whoislessthantwenty-threeyearsofage,whoisnotmarried,notemployedona
76full-timebasis,notmaintainingaseparateresidenceexceptforfull-timestudentsinan
77accreditedschoolorinstitutionofhigherlearning,andwhoisdependentonparentsor
78guardiansforatleastfiftypercentofhisorhersupport.Thetypeandamountofsuchbenefits
79shallbedeterminedbytheboardofdirectorsofthefireprotectiondistrictwithinthelevelof
80availablerevenuesofthepensionprogramandotheravailablerevenuesofthedistrict.Ifan
81employeecontributoryplanisadopted,thenatleastonevotingmemberoftheboardof
82trusteesshallbeamemberofthefiredistrictelectedbythecontributingmembers,which
83shallnotbethesameastheboardofdirectors;
84 (16)Tocontractwithanymunicipalitythatiscontiguoustoafireprotectiondistrict
85forthefireprotectiondistricttoprovidefireprotectiontothemunicipalityforafeeas
86hereinafterprovided;
87 (17)Toprovideforlifeinsurance,accident,sickness,health,disability,annuity,
88lengthofservice,pension,retirementandotheremployee-typefringebenefits,subjecttothe
89provisionsofsection70.615,forthevolunteermembersofanyorganizedfiredepartmentof
90thedistrictandsuchotherbenefitsfortheirspousesandeligibleunemancipatedchildren,
HCSHB642	34 91througheitheracontributoryornoncontributoryplan,orboth.Forpurposesofthissection,
92"eligibleunemancipatedchild"meansanaturaloradoptedchildofaninsured,orastepchild
93ofaninsuredwhoisdomiciledwiththeinsured,whoislessthantwenty-threeyearsofage,
94whoisnotmarried,notemployedonafull-timebasis,notmaintainingaseparateresidence
95exceptforfull-timestudentsinanaccreditedschoolorinstitutionofhigherlearning,andwho
96isdependentonparentsorguardiansforatleastfiftypercentofhisorhersupport.Thetype
97andamountofsuchbenefitsshallbedeterminedbytheboardofdirectorsofthefire
98protectiondistrictwithinavailablerevenuesofthedistrict,includingthepensionprogramof
99thedistrict.Theprovisionandreceiptofsuchbenefitsshallnotmaketherecipientan
100employeeofthedistrict.Directorswhoarealsovolunteermembersmayreceivesuch
101benefitswhileservingasadirectorofthedistrict;
102 (18)Tocontractforserviceswithanyrural,volunteerorsubscriptionfiredepartment
103ororganization,orvolunteerfireprotectionassociation,asdefinedinsection320.300,forthe
104purposeofprovidingthebenefitsdescribedinsubdivision(17)ofthissection.
348.491.1.Thissectionshallbeknownandmaybecitedasthe"Specialty
2AgriculturalCropsAct".
3 2.Asusedinthissection,thefollowingtermsmean:
4 (1)"Authority",theMissouriagriculturalandsmallbusinessdevelopmentauthority
5createdinsection348.020;
6 (2)"Familyfarmer",afarmerwhoisaMissouriresidentandwhohaslessthanone
7hundredthousanddollarsinagriculturalsalesperyear;
8 (3)"Lender",thesamedefinitionasinsection348.015;
9 (4)"Specialtycrop",fruitsandvegetables,treenuts,driedfruits,andhorticultureand
10nurserycropsincluding,butnotlimitedto,floriculture.Specialtycropshallnotinclude
11medicalmarijuanaorindustrialhemp.
12 3.Theauthorityshallestablishaspecialtyagriculturalcropsloanprogramforfamily
13farmersforthepurchaseofspecialtycropseeds,seedlings,ortrees;soilamendments
14includingcompost;irrigationequipment;fencing;rowcovers;trellising;seasonextension
15equipment;refrigerationequipment;andequipmentforplantingandharvesting.
16 4.Toparticipateintheloanprogram,afamilyfarmershallfirstobtainapprovalfora
17specialtyagriculturalcropsloanfromalender.Eachfamilyfarmershallbeeligibleforonly
18onespecialtyagriculturalcropsloanperfamily.
19 5.Themaximumamountofthespecialtyagriculturalcropsloanforspecialtycrop
20producersshallbethirty-fivethousanddollars.
21 6.Eligibleborrowersundertheprogram:
22 (1)Shallusetheproceedsofthespecialtyagriculturalcropsloantoacquirethe
23farmingresourcesdescribedinsubsection3ofthissection;
HCSHB642	35 24 (2)Shallnotfinancemorethanninetypercentoftheanticipatedcostofthepurchase
25ofsuchfarmingresourcesthroughthespecialtyagriculturalcropsloan;and
26 (3)Shallnotbechargedinterestbythelenderforthefirstyearofthequalified
27specialtyagriculturalcropsloan.
28 7.Uponapprovalofthespecialtyagriculturalcropsloanbyalenderundersubsection
294ofthissection,theloanshallbesubmittedforapprovalbytheauthority.Theauthorityshall
30promulgaterulesestablishingeligibilityunderthissection,takingintoconsideration:
31 (1)Theeligibleborrower'sabilitytorepaythespecialtyagriculturalcropsloan;
32 (2)Thegeneraleconomicconditionsoftheareainwhichthefarmislocated;
33 (3)Theprospectofafinancialreturnforthefamilyfarmerforthetypeoffarming
34resourceforwhichthespecialtyagriculturalcropsloanissought;and
35 (4)Suchotherfactorsastheauthoritymayestablish.
36 8.Foreligibleborrowersparticipatingintheprogram,theauthorityshallbe
37responsibleforreviewingthepurchasepriceofanyfarmingresourcestobepurchasedbyan
38eligibleborrowerundertheprogramtodeterminewhetherthepricetobepaidisappropriate
39forthetypeoffarmingresourcespurchased.Theauthoritymayimposeaone-timeloan
40reviewfeeofonepercent,whichshallbecollectedbythelenderatthetimeoftheloanand
41paidtotheauthority.
42 9.Nothinginthissectionshallbeconstruedtoprecludeafamilyfarmerfrom
43participatinginanyotheragriculturalprogram.
44 10.Anyruleorportionofarule,asthattermisdefinedinsection536.010,thatis
45createdundertheauthoritydelegatedinthissectionshallbecomeeffectiveonlyifitcomplies
46withandissubjecttoalloftheprovisionsofchapter536and,ifapplicable,section536.028.
47Thissectionandchapter536arenonseverableandifanyofthepowersvestedwiththe
48generalassemblypursuanttochapter536toreview,todelaytheeffectivedate,orto
49disapproveandannularulearesubsequentlyheldunconstitutional,thenthegrantof
50rulemakingauthorityandanyruleproposedoradoptedafterJanuary2,2023,shallbeinvalid
51andvoid.
52 [11.Undersection23.253oftheMissourisunsetact:
53 (1)Theprovisionsofthenewprogramauthorizedunderthissectionshall
54automaticallysunsetonDecember31,2028,unlessreauthorizedbyanactofthegeneral
55assembly;and
56 (2)Ifsuchprogramisreauthorized,theprogramauthorizedunderthissectionshall
57automaticallysunsettwelveyearsaftertheeffectivedateofthereauthorizationofthissection;
58and
59 (3)ThissectionshallterminateonSeptemberfirstofthecalendaryearimmediately
60followingthecalendaryearinwhichtheprogramauthorizedunderthissectionissunset.]
HCSHB642	36 348.493.1.Asusedinthissection,"statetaxliability"meansanystatetaxliability
2incurredbyataxpayerundertheprovisionsofchapter143,147,or148,exclusiveofthe
3provisionsrelatingtothewithholdingoftaxasprovidedforinsections143.191to143.265
4andrelatedprovisions.
5 2.Anyeligiblelenderunderthespecialtyagriculturalcropsloanprogramunder
6section348.491shallbeentitledtoreceiveataxcreditequaltoonehundredpercentofthe
7amountofinterestwaivedbythelenderundersection348.491onaqualifyingloanforthe
8firstyearoftheloanonly.Thetaxcreditshallbeevidencedbyacertificateoftaxcredit
9issuedbytheMissouriagriculturalandsmallbusinessdevelopmentauthorityandmaybe
10usedtosatisfythestatetaxliabilityoftheownerofsuchcertificatethatbecomesdueinthe
11taxyearinwhichtheinterestonaqualifiedloaniswaivedbythelenderundersection
12348.491.Nolendershallreceiveataxcreditunderthissectionunlesssuchlenderpresentsa
13certificateoftaxcredittothedepartmentofrevenueforpaymentofsuchstatetaxliability.
14Theamountofthetaxcreditsthatmaybeissuedtoalleligiblelendersclaimingtaxcredits
15authorizedinthissectioninafiscalyearshallnotexceedthreehundredthousanddollars.
16 3.TheMissouriagriculturalandsmallbusinessdevelopmentauthorityshallbe
17responsiblefortheadministrationandissuanceofthecertificateoftaxcreditsauthorizedby
18thissection.Theauthorityshallissueacertificateoftaxcreditattherequestofanylender.
19Eachrequestshallincludeatruecopyoftheloandocuments,thenameofthelenderwhoisto
20receiveacertificateoftaxcredit,thetypeofstatetaxliabilityagainstwhichthetaxcreditisto
21beused,andtheamountofthecertificateoftaxcredittobeissuedtothelenderbasedonthe
22interestwaivedbythelenderundersection348.491ontheloanforthefirstyear.
23 4.Thedepartmentofrevenueshallacceptacertificateoftaxcreditinlieuofother
24paymentinsuchamountasisequaltothelesseroftheamountofthetaxortheremaining
25unusedamountofthecreditasindicatedonthecertificateoftaxcreditandshallindicateon
26thecertificateoftaxcredittheamountoftaxtherebypaidandthedateofsuchpayment.
27 5.Thefollowingprovisionsshallapplytotaxcreditsauthorizedunderthissection:
28 (1)Taxcreditsclaimedinataxyearmaybeclaimedonaquarterlybasisandapplied
29totheestimatedquarterlytaxofthelender;
30 (2)Anyamountoftaxcreditthatexceedsthetaxdue,includinganyestimated
31quarterlytaxespaidbythelenderundersubdivision(1)ofthissubsectionthatresultinan
32overpaymentoftaxesforataxyear,shallnotberefundedbutmaybecarriedovertoany
33subsequenttaxyear,nottoexceedatotalofthreeyearsforwhichataxcreditmaybetaken
34foraqualifiedspecialtyagriculturalcropsloan;
35 (3)Notwithstandinganyprovisionoflawtothecontrary,alendermayassign,
36transfer,sell,orotherwiseconveytaxcreditsauthorizedunderthissection,withthenew
37ownerofthetaxcreditreceivingthesamerightsinthetaxcreditasthelender.Foranytax
HCSHB642	37 38creditsassigned,transferred,sold,orotherwiseconveyed,anotarizedendorsementshallbe
39filedbythelenderwiththeauthorityspecifyingthenameandaddressofthenewownerofthe
40taxcreditandthevalueofsuchtaxcredit;and
41 (4)Notwithstandinganyotherprovisionofthissectiontothecontrary,any
42commercialbankmayusetaxcreditscreatedunderthissectionasprovidedinsection
43148.064andreceiveanettaxcreditagainsttaxesactuallypaidintheamountofthefirstyear's
44interestonloansmadeunderthissection.Ifsuchfirstyeartaxcreditsreducetaxesdueas
45providedinsection148.064tozero,theremainingtaxcreditsmaybecarriedoveras
46otherwiseprovidedinthissectionandusedasprovidedinsection148.064insubsequent
47years.
48 [6.Undersection23.253oftheMissourisunsetact:
49 (1)Theprovisionsofthenewprogramauthorizedunderthissectionshall
50automaticallysunsetonDecember31,2028,unlessreauthorizedbyanactofthegeneral
51assembly;and
52 (2)Ifsuchprogramisreauthorized,theprogramauthorizedunderthissectionshall
53automaticallysunsettwelveyearsaftertheeffectivedateofthereauthorizationofthissection;
54and
55 (3)ThissectionshallterminateonSeptemberfirstofthecalendaryearimmediately
56followingthecalendaryearinwhichtheprogramauthorizedunderthissectionissunset.]
640.406.1.Forthepurposesofthissection,thefollowingtermsmean:
2 (1)"Applicant",anypersonapplyingforawaterexportpermit;
3 (2)"Beneficialuses",waterusesincluding,butnotlimitedto,domestic,
4agricultural,industrial,recreational,andotherlegitimatebeneficialuses;
5 (3)"Commission",thestatesoilandwaterdistrictscommissionestablished
6undersection278.080;
7 (4)"Department",theMissouridepartmentofnaturalresources;
8 (5)"Director",thedirectorofthedepartmentofnaturalresources;
9 (6)"Enduse",thefinallocationforwhichtheexportedwaterwillbeused,
10consumed,orappliedforastatedbeneficialuse;
11 (7)"Person",anyindividual,partnership,copartnership,firm,company,public
12orprivatecorporation,association,jointstockcompany,trust,estate,political
13subdivision,waterdistrict,oranyagency,board,department,orbureauofthe
14federaloranystategovernment,oranyotherlegalentitywhichisrecognizedbylawas
15thesubjectofrightsandduties;
16 (8)"Pipelinefacility",allpartsofafacilitythroughwhichwatermovesin
17transportationincluding,butnotlimitedto,pipe,valves,andotherappurtenances
HCSHB642	38 18connectedtopipe,pumpingunits,fabricatedassembliesassociatedwithpumpingunits,
19metering,anddeliverystationsandfabricatedassembliestherein,andbreakouttanks;
20 (9)"Waterexportpermit",apermitissuedbythedepartment,approvedbythe
21commission,grantingtheexportationofwateroutsidethestateofMissourisubjectto
22theprovisionsofthissection;
23 (10)"Waterresources",anyMissouriwatersourceoccurringonthesurface,in
24naturalorartificialchannels,lakes,reservoirs,orimpoundments,andinsubsurface
25aquifersthatareavailableorthatmaybemadeavailable.
26 2.Inordertoprotecttheaccess,use,andenjoymentofMissouri'swater
27resources,itshallbeunlawfulforanypersontoexportwaterresourcesoutsidethestate
28ofMissouriunlesssuchpersonholdsawaterexportpermitissuedbythedepartment,
29subjecttothefollowingexceptions:
30 (1)Thewithdrawalandendusearewithinthirtymilesoftheborderofthestate
31ofMissouri,providedthatanypersonexemptunderthissubdivisionshallreporttothe
32directorannuallytheirwaterusevolumesandwithdrawalratesasdeterminedbythe
33director.Suchreportshallbemadeavailabletothepublicbythedepartmentonthe
34department'swebsite.Suchreportshallalsobeprovidedtothecommission;
35 (2)Theexportationofbottledwaterorwaterpackagedincontainersintended
36forsingleuse;and
37 (3)Theexportationofice.
38 3.Itshallbeunlawfulforanypersontowithdrawwaterfromanywater
39resourceforexportationoutsideofthestateofMissouribyuseofapipelinefacility
40unlessthewithdrawalandultimateenduseofthewaterbythepipelinefacilityiswithin
41thirtymilesofthestateborder.Anypersonwhowithdrawswaterforexportationunder
42thissubsectionshallannuallyreportthewaterusevolumes,withdrawalrates,andend
43usetothedepartmentinamannerandontimelinesdeterminedbythedepartment.
44 4.Thedirectorshallrevieweachwaterexportpermitapplicationandall
45supportingmaterialstoensurethefollowingconditionshavebeenmetpriorto
46acceptingawaterexportpermitapplicationforpubliccommentandreviewbythe
47commission:
48 (1)Therearewaterresourcesavailableinthevolumeandwithdrawalrates
49requestedbytheapplicantforexport;
50 (2)Theapplicanthasdemonstratedbothapresentneedandbeneficialusefor
51thewaterresources.Inmakingthedeterminationsofneedandbeneficialuse,the
52directorshallconsidertheavailabilityofallwatersources,whetherin-stateorout-of-
53state,alongwithotherrelevantfactorsasthedirectorandcommissiondeem
54appropriate;
HCSHB642	39 55 (3)Thevolumeandwithdrawalratesrequestedbytheapplicantshallnot
56interferewithexistingandprojectedin-statebeneficialuses.Inmakingthis
57determination,thedepartmentshallconductthereviewundersubsection6ofthis
58section;
59 (4)Theapplicanthasdemonstratedthatwaterintheamountsandrates
60requestedcanfeasiblybeexportedtomeetitsintendedbeneficialuses;and
61 (5)Theapplicanthasprovidedrelevantinformationandthedirectorand
62commissionconfirmtheissuanceofawaterexportpermitisnecessaryforthebeneficial
63useoftheapplicantortheapplicant'scustomerandthebeneficialuseattheendlocation
64isnotreasonablyattainablethroughamethodotherthangrantingawaterexport
65permitunderthissection.
66 5.IntheeventofconflictbetweenabeneficialuseoutsideMissouriandtheneeds
67inMissouri,thedirectorandcommissionshallprioritizetheneedsofMissouriandits
68citizensovertheapplicantsfromotherstates.
69 6.Wheneverapersonappliesforawaterexportpermitorwaterexportpermit
70renewal,thedepartmentshallsendawrittennoticewithinthirtybusinessdaysfrom
71receivingthepermitapplicationtothecountycommissionofthecountyinwhichthe
72waterforexportationislocated.
73 7.(1)Withinonehundredeightydaysafterthedepartment'sreceiptofa
74completeapplication,thedirectorshalldeterminetheapplication'scompliancewith
75subsection4ofthissection.Thedirectorshall,aftermakingsuchdetermination,
76provideforathirty-daypubliccommentperiod.Withinsixtydaysafterclosureofthe
77publiccommentperiod,thedirectorshallrecommendapprovalordenialofthepermit.
78Suchrecommendation,alongwithallpubliccomments,shallbesubmittedtothe
79commission.Thecommissionshallhaveapublichearingwithinthirtydaysafterreceipt
80ofthedirector’srecommendation.Thispublichearingmaybescheduledduringoneof
81thecommission’sregularquarterlymeetings.Thecommissionshallmakeafinal
82decisiontoapproveordenythewaterexportpermitwithinthirtydaysafterthepublic
83hearing.Athree-fourthsmajorityvoteofthecommissionisrequiredtoapprovethe
84issuanceofawaterexportpermit.
85 (2)Torenewavalidwaterexportpermit,applicantsshallfilearenewal
86applicationforawaterexportpermitwiththedepartmentnolaterthantwohundred
87seventy-onedayspriortotheexpirationoftheirexistingwaterexportpermit.The
88applicant,director,andcommissionshallfollowthesameproceduresandtimelinesas
89requiredforissuanceofanewpermit.Thedirectormayimposeadditionalconditionsto
90addressanysuchsubstantialormaterialchangeinfactorsevaluatedundersubsections
914and5ofthissectionormaydenythewaterexportrenewalapplicationasnecessaryto
HCSHB642	40 92complywiththissectionorbasedonanysuchsubstantialormaterialchangesinfactors
93evaluatedundersubsections4and5ofthissection.Ifthedirectororcommissionhas
94notcompletedthereviewofsuchrenewalapplicationandtheexistingapplicant'swater
95exportpermitexpires,suchapplicantshallbeabletooperateunderthetermsofthe
96expiredwaterexportpermituntilafinaldecisionismadebythecommissiononthe
97renewalofsuchpermit.
98 (3)Intheabsenceofappealasprovidedunderchapter536,thedecisionofthe
99commissionshallbefinal.
100 8.Awaterexportpermitshallbeineffectforthreeyearsfromthedateof
101issuance.Suchpermitholdershallannuallyreportthewaterusevolumes,withdrawal
102rates,andendusetothedepartmentinamannerandtimeframedeterminedbythe
103department.Suchreportshallbemadeavailabletothepublicbythedepartmentonthe
104department'swebsite.
105 9.Thewaterexportpermitapplicationshallincludeallwaterexportation
106requestsbytheapplicant.Thewaterexportpermitmaybeapprovedinwholeorin
107partbythedirectororcommission.Thissectionshallbeinterpretedtoallowone
108applicanttoincludemultiplewaterwithdrawalsforwaterexportationfromvarious
109locationswithinonewaterexportpermitapplication.
110 10.Awaterexportpermitapplicationshallincludeadesigneeoragentinthe
111stateofMissouriforserviceofprocessandtoreceiveothernotices.
112 11.AwaterpermitapplicantshallconsenttosuitwithinthestateofMissourior
113otherwiseavailitselftothestate’sjurisdiction.Intheeventofaconflictbetweenthe
114conditionsofuserequiredinMissouriandconditionsrequiredinanotherstate,the
115waterpermitholdershallconsenttoconditionsimposedbythedirector.
116 12.Amajorwateruser,asdefinedinsection256.400,mayrequestthe
117departmenttoreevaluateanyexistingwaterexportpermitusingthecriteriaunder
118subsections4and11ofthissection.Thedepartmentshallcreateamechanismfora
119majorwaterusertosubmitsucharequestforreevaluationandshallprovidetothe
120majorwateruserthedirector’sfindingswithinonehundredtwentydaysoftherequest
121forreevaluation.Afterreevaluatingthepermit,thedirectorshallimposeadditional
122conditionsnecessaryforthecontinuedexportationofwateroutsidethestateifthe
123directordeterminesthattheexistingpermitisnegativelyimpactingtherequesting
124majorwateruser'sbeneficialuseofhisorherwaterresources.Thedirector'sdecision
125tomodifyortodeclinetomodifytheconditionsinanexistingpermitpursuanttothis
126subsectionshallbesubjecttotheapprovalbythecommission.
127 13.Nothinginthissectionshallprecludeapersonfrombringingany
128constitutional,statutory,orcommonlawclaimtovindicateorotherwisedefendthe
HCSHB642	41 129user'swaterrights.Apermitissuedunderthissectionshallnotserveasadefensetoany
130claimbroughtagainstawaterexportpermitholderfortheinfringementofwaterrights.
131Inaddition,anypersonharmedbytheissuanceofawaterexportpermitmaybringan
132injunctiveactionorotherappropriateactiontoenforcetheprovisionsofthissection.
133 14.Iftheattorneygeneralreceivesacomplaintthatprovisionsofthissection
134havebeenviolated,or,attherequestofthedepartment,theattorneygeneralmaybring
135aninjunctiveactionorotherappropriateactioninthenameofthepeopleofthestateto
136enforceprovisionsofthissection.SuitmaybebroughtinColeCounty,orinanycounty
137wherethedefendant'sprincipalplaceofbusinessislocatedorwherethewithdrawalof
138wateroccurredinviolationofthissection.
139 15.Wheneverastateofemergencyisdeclaredbythegovernorundersection
14044.100foralloranypartofthestatebasedupondroughtconditions,thedepartment
141shallreevaluateanyexistingwaterexportpermit.Anyreevaluationcompletedunder
142thissectionshallusethecriteriaundersubsections4and5ofthissection.After
143reevaluationofthepermitiscomplete,thedepartmentshallhavetheauthorityto
144imposeadditionalconditionsorrevokethepermitifnecessaryforthecontinued
145exportationofwateroutsidethestateifthedirectordeterminesthattheexistingpermit
146negativelyimpactsbeneficialuseofwaterresources.Thedirector’sdecisiontomodify,
147revoke,ormakenochangestothepermitshallbesubjecttoapprovalbythe
148commission.
[348.436.Theprovisionsofsections348.430to348.436shallexpire
2 December31,2028.]
✔
HCSHB642	42