Old | New | Differences | |
---|---|---|---|
1 | 1 | FIRSTREGULARSESSION | |
2 | - | HOUSECOMMITTEESUBSTITUTEFOR | |
3 | 2 | HOUSEBILLNO.642 | |
4 | 3 | 103RDGENERALASSEMBLY | |
5 | - | 1744H.04C JOSEPHENGLER,ChiefClerk | |
4 | + | INTRODUCEDBYREPRESENTATIVEDIEHL. | |
5 | + | 1744H.01I DANARADEMANMILLER,ChiefClerk | |
6 | 6 | ANACT | |
7 | 7 | Torepealsections135.305,135.686,135.772,135.775,135.778,135.1610,137.1018, | |
8 | - | ||
9 | - | ||
8 | + | 348.436,348.491,and348.493,RSMo,andtoenactinlieuthereofninenewsections | |
9 | + | relatingtoagriculturaltaxcredits. | |
10 | 10 | BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows: | |
11 | 11 | SectionA.Sections135.305,135.686,135.772,135.775,135.778,135.1610, | |
12 | - | 2137.1018,143.121,178.530,301.010,307.010,321.220,348.436,348.491,and348.493, | |
13 | - | 3RSMo,arerepealedandeighteennewsectionsenactedinlieuthereof,tobeknownas | |
14 | - | 4sections64.198,135.305,135.686,135.772,135.775,135.778,135.1610,137.1018,143.121, | |
15 | - | 5178.530,272.138,272.380,301.010,307.010,321.220,348.491,348.493,and640.406,to | |
16 | - | 6readasfollows: | |
17 | - | 64.198.Notwithstandinganyprovisionoflawtothecontrary,nocountyshall | |
18 | - | 2enactordinances,imposeregulations,orrequirepermitswithrespecttotheinstallation | |
19 | - | 3orerectionoffiresuppressionsprinklersystemsinanimalorlivestockagriculture | |
20 | - | 4buildingsorstructures. | |
12 | + | 2137.1018,348.436,348.491,and348.493,RSMo,arerepealedandninenewsectionsenacted | |
13 | + | 3inlieuthereof,tobeknownassections135.305,135.686,135.772,135.775,135.778, | |
14 | + | 4135.1610,137.1018,348.491,and348.493,toreadasfollows: | |
21 | 15 | 135.305.AMissouriwoodenergyproducershallbeeligibleforataxcreditontaxes | |
22 | 16 | 2otherwisedueunderchapter143,exceptsections143.191to143.261,asaproduction | |
23 | 17 | 3incentivetoproduceprocessedwoodproductsinaqualifiedwood-producingfacilityusing | |
24 | 18 | 4Missouriforestproductresidue.Thetaxcredittothewoodenergyproducershallbefive | |
25 | 19 | 5dollarspertonofprocessedmaterial.Thecreditmaybeclaimedforaperiodoffiveyears | |
26 | 20 | 6andistobeataxcreditagainstthetaxotherwisedue.[Nonewtaxcredits,providedforunder | |
27 | 21 | 7sections135.300to135.311,shallbeauthorizedafterJune30,2028.] Innoeventshallthe | |
28 | 22 | 8aggregateamountofalltaxcreditsallowedundersections135.300to135.311exceedsix | |
29 | - | EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis | |
30 | - | intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 9milliondollarsinanygivenfiscalyear.Thereshallbenotaxcreditsauthorizedunder | |
23 | + | 9milliondollarsinanygivenfiscalyear.Thereshallbenotaxcreditsauthorizedunder | |
31 | 24 | 10sections135.300to135.311unlessanappropriationismadeforsuchtaxcredits. | |
32 | 25 | 135.686.1.Thissectionshallbeknownandmaybecitedasthe"MeatProcessing | |
33 | 26 | 2FacilityInvestmentTaxCreditAct". | |
34 | 27 | 3 2.Asusedinthissection,thefollowingtermsmean: | |
35 | - | 4 (1)"Authority",theagriculturalandsmallbusinessdevelopmentauthority | |
28 | + | EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis | |
29 | + | intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 4 (1)"Authority",theagriculturalandsmallbusinessdevelopmentauthority | |
36 | 30 | 5establishedinchapter348; | |
37 | 31 | 6 (2)"Meatprocessingfacility",anycommercialplant,asdefinedundersection | |
38 | 32 | 7265.300,atwhichlivestockareslaughteredoratwhichmeatormeatproductsareprocessed | |
39 | 33 | 8forsalecommerciallyandforhumanconsumption; | |
40 | 34 | 9 (3)"Meatprocessingmodernizationorexpansion",constructing,improving,or | |
41 | 35 | 10acquiringbuildingsorfacilities,oracquiringequipmentformeatprocessingincludingthe | |
42 | 36 | 11following,ifusedexclusivelyformeatprocessingandifacquiredandplacedinserviceinthis | |
43 | 37 | 12stateduringtaxyearsbeginningonorafterJanuary1,2017[, butendingonorbefore | |
44 | 38 | 13December31,2028]: | |
45 | 39 | 14 (a)Buildingconstructionincludinglivestockhandling,productintake,storage,and | |
46 | 40 | 15warehousefacilities; | |
47 | 41 | 16 (b)Buildingadditions; | |
48 | 42 | 17 (c)Upgradestoutilitiesincludingwater,electric,heat,refrigeration,freezing,and | |
49 | 43 | 18wastefacilities; | |
50 | 44 | 19 (d)Livestockintakeandstorageequipment; | |
51 | 45 | 20 (e)Processingandmanufacturingequipmentincludingcuttingequipment,mixers, | |
52 | 46 | 21grinders,sausagestuffers,meatsmokers,curingequipment,cookingequipment,pipes, | |
53 | 47 | 22motors,pumps,andvalves; | |
54 | 48 | 23 (f)Packagingandhandlingequipmentincludingsealing,bagging,boxing,labeling, | |
55 | 49 | 24conveying,andproductmovementequipment; | |
56 | 50 | 25 (g)Warehouseequipmentincludingstorageandcuringracks; | |
57 | 51 | 26 (h)Wastetreatmentandwastemanagementequipmentincludingtanks,blowers, | |
58 | 52 | 27separators,dryers,digesters,andequipmentthatuseswastetoproduceenergy,fuel,or | |
59 | 53 | 28industrialproducts; | |
60 | 54 | 29 (i)Computersoftwareandhardwareusedformanagingtheclaimant'smeat | |
61 | 55 | 30processingoperationincludingsoftwareandhardwarerelatedtologistics,inventory | |
62 | 56 | 31management,productionplantcontrols,andtemperaturemonitoringcontrols;and | |
63 | 57 | 32 (j)Constructionorexpansionofretailfacilitiesorthepurchaseorupgradeofretail | |
64 | 58 | 33equipmentforthecommercialsaleofmeatproductsiftheretailfacilityislocatedatthesame | |
65 | 59 | 34locationasthemeatprocessingfacility; | |
66 | - | ||
60 | + | 35 (4)"Taxcredit",acreditagainstthetaxotherwisedueunderchapter143,excluding | |
67 | 61 | 36withholdingtaximposedundersections143.191to143.265,orotherwisedueunderchapter | |
68 | - | ||
62 | + | 37147; | |
69 | 63 | 38 (5)"Taxpayer",anyindividualorentitywho: | |
70 | 64 | 39 (a)Issubjecttothetaximposedunderchapter143,excludingwithholdingtax | |
71 | - | 40imposedundersections143.191to143.265,orthetaximposedunderchapter147orchapter | |
72 | - | 41148; | |
73 | - | 42 (b)Inthecaseofanindividual,isaresidentofthisstateasverifiedbya911address | |
74 | - | 43or,intheabsenceofa911system,aphysicaladdress;and | |
75 | - | 44 (c)Ownsameatprocessingfacilitylocatedinthisstateandemploysacombinedtotal | |
76 | - | 45offewerthanfivehundredindividualsinallmeatprocessingfacilitiesownedbythe | |
77 | - | 46individualorentityinthiscountry; | |
78 | - | 47 (6)"Usedexclusively",usedtotheexclusionofallotherusesexceptforusenot | |
79 | - | 48exceedingfivepercentoftotaluse. | |
80 | - | 49 3.ForalltaxyearsbeginningonorafterJanuary1,2017,[butendingonorbefore | |
81 | - | 50December31,2028,] ataxpayershallbeallowedataxcreditformeatprocessing | |
82 | - | 51modernizationorexpansionrelatedtothetaxpayer'smeatprocessingfacility.Thetaxcredit | |
83 | - | 52amountshallbeequaltotwenty-fivepercentoftheamountthetaxpayerpaidinthetaxyear | |
84 | - | 53formeatprocessingmodernizationorexpansion. | |
85 | - | 54 4.Theamountofthetaxcreditclaimedshallnotexceedtheamountofthetaxpayer's | |
86 | - | 55statetaxliabilityforthetaxyearforwhichthecreditisclaimed.Notaxcreditclaimedunder | |
87 | - | 56thissectionshallberefundable.Thetaxcreditshallbeclaimedinthetaxyearinwhichthe | |
88 | - | 57meatprocessingmodernizationorexpansionexpenseswerepaid,butanyamountofcredit | |
89 | - | 58thatthetaxpayerisprohibitedbythissectionfromclaiminginataxyearmaybecarried | |
90 | - | 59forwardtoanyofthetaxpayer'sfoursubsequenttaxyears.Thetotalamountoftaxcredits | |
91 | - | 60thatanytaxpayermayclaimshallnotexceedseventy-fivethousanddollarsperyear.Iftwoor | |
92 | - | 61morepersonsownandoperatethemeatprocessingfacility,eachpersonmayclaimacredit | |
93 | - | 62underthissectioninproportiontosuchperson'sownershipinterest;exceptthat,theaggregate | |
94 | - | 63amountofthecreditsclaimedbyallpersonswhoownandoperatethemeatprocessing | |
95 | - | 64facilityshallnotexceedseventy-fivethousanddollarsperyear.Theamountoftaxcredits | |
96 | - | 65authorizedinthissectioninacalendaryearshallnotexceedtwomilliondollars.Taxcredits | |
97 | - | 66shallbeissuedonanas-receivedapplicationbasisuntilthecalendaryearlimitisreached. | |
98 | - | 67Anycreditsnotissuedinanycalendaryearshallexpireandshallnotbeissuedinany | |
99 | - | 68subsequentyear. | |
100 | - | 69 5.Toclaimthetaxcreditallowedunderthissection,thetaxpayershallsubmittothe | |
101 | - | 70authorityanapplicationforthetaxcreditonaformprovidedbytheauthorityandany | |
102 | - | 71applicationfeeimposedbytheauthority.Theapplicationshallbefiledwiththeauthorityat | |
103 | - | HCSHB642 3 72theendofeachcalendaryearinwhichameatprocessingmodernizationorexpansionproject | |
104 | - | 73wascompletedandforwhichataxcreditisclaimedunderthissection.Theapplicationshall | |
105 | - | 74includeanycertifieddocumentation,proofofmeatprocessingmodernizationorexpansion, | |
106 | - | 75andanyotherinformationrequiredbytheauthority.Allrequiredinformationobtainedbythe | |
107 | - | 76authorityshallbeconfidentialandnotdisclosedexceptbycourtorder,subpoena,oras | |
108 | - | 77otherwiseprovidedbylaw.Ifthetaxpayerandthemeatprocessingmodernizationor | |
109 | - | 78expansionmeetallcriteriarequiredbythissectionandapprovalisgrantedbytheauthority, | |
110 | - | 79theauthorityshallissueataxcreditcertificateintheappropriateamount.Taxcredit | |
111 | - | 80certificatesissuedunderthissectionmaybeassigned,transferred,sold,orotherwise | |
112 | - | 81conveyed,andthenewownerofthetaxcreditcertificateshallhavethesamerightsinthetax | |
113 | - | 82creditastheoriginaltaxpayer.Ifataxcreditcertificateisassigned,transferred,sold,or | |
114 | - | 83otherwiseconveyed,anotarizedendorsementshallbefiledwiththeauthorityspecifyingthe | |
115 | - | 84nameandaddressofthenewownerofthetaxcreditcertificateandthevalueofthetaxcredit. | |
116 | - | 85 6.Anyinformationprovidedunderthissectionshallbeconfidentialinformation,to | |
117 | - | 86besharedwithnooneexceptstateandfederalanimalhealthofficials,exceptasprovidedin | |
118 | - | 87subsection5ofthissection. | |
119 | - | 88 7.Theauthorityshallpromulgaterulesestablishingaprocessforverifyingthata | |
120 | - | 89facility'smodernizationorexpansionforwhichtaxcreditswereallowedunderthissection | |
121 | - | 90hasinfactexpandedthefacility'sproductionwithinthreeyearsoftheissuanceofthetax | |
122 | - | 91creditandifnot,theauthorityshallpromulgatethroughrulemakingaprocessbywhichthe | |
123 | - | 92taxpayershallrepaytheauthorityanamountequaltothatofthetaxcreditallowed. | |
124 | - | 93 8.Theauthorityshall,atleastannually,submitareporttotheMissourigeneral | |
125 | - | 94assemblyreviewingthecostsandbenefitsoftheprogramestablishedunderthissection. | |
126 | - | 95 9.Theauthoritymaypromulgaterulestoimplementtheprovisionsofthissection. | |
127 | - | 96Anyruleorportionofarule,asthattermisdefinedinsection536.010,thatiscreatedunder | |
128 | - | 97theauthoritydelegatedinthissectionshallbecomeeffectiveonlyifitcomplieswithandis | |
129 | - | 98subjecttoalloftheprovisionsofchapter536and,ifapplicable,section536.028.Thissection | |
130 | - | 99andchapter536arenonseverableandifanyofthepowersvestedwiththegeneralassembly | |
131 | - | 100pursuanttochapter536toreview,todelaytheeffectivedate,ortodisapproveandannula | |
132 | - | 101rulearesubsequentlyheldunconstitutional,thenthegrantofrulemakingauthorityandany | |
133 | - | 102ruleproposedoradoptedafterAugust28,2016,shallbeinvalidandvoid. | |
134 | - | 103 10.ThissectionshallnotbesubjecttotheMissourisunsetact,sections23.250to | |
135 | - | 10423.298. | |
65 | + | 40imposedundersections143.191to143.265,orthetaximposedunderchapter147; | |
66 | + | HB642 2 41 (b)Inthecaseofanindividual,isaresidentofthisstateasverifiedbya911address | |
67 | + | 42or,intheabsenceofa911system,aphysicaladdress;and | |
68 | + | 43 (c)Ownsameatprocessingfacilitylocatedinthisstateandemploysacombinedtotal | |
69 | + | 44offewerthanfivehundredindividualsinallmeatprocessingfacilitiesownedbythe | |
70 | + | 45individualorentityinthiscountry; | |
71 | + | 46 (6)"Usedexclusively",usedtotheexclusionofallotherusesexceptforusenot | |
72 | + | 47exceedingfivepercentoftotaluse. | |
73 | + | 48 3.ForalltaxyearsbeginningonorafterJanuary1,2017,[butendingonorbefore | |
74 | + | 49December31,2028,] ataxpayershallbeallowedataxcreditformeatprocessing | |
75 | + | 50modernizationorexpansionrelatedtothetaxpayer'smeatprocessingfacility.Thetaxcredit | |
76 | + | 51amountshallbeequaltotwenty-fivepercentoftheamountthetaxpayerpaidinthetaxyear | |
77 | + | 52formeatprocessingmodernizationorexpansion. | |
78 | + | 53 4.Theamountofthetaxcreditclaimedshallnotexceedtheamountofthetaxpayer's | |
79 | + | 54statetaxliabilityforthetaxyearforwhichthecreditisclaimed.Notaxcreditclaimedunder | |
80 | + | 55thissectionshallberefundable.Thetaxcreditshallbeclaimedinthetaxyearinwhichthe | |
81 | + | 56meatprocessingmodernizationorexpansionexpenseswerepaid,butanyamountofcredit | |
82 | + | 57thatthetaxpayerisprohibitedbythissectionfromclaiminginataxyearmaybecarried | |
83 | + | 58forwardtoanyofthetaxpayer'sfoursubsequenttaxyears.Thetotalamountoftaxcredits | |
84 | + | 59thatanytaxpayermayclaimshallnotexceedseventy-fivethousanddollarsperyear.Iftwoor | |
85 | + | 60morepersonsownandoperatethemeatprocessingfacility,eachpersonmayclaimacredit | |
86 | + | 61underthissectioninproportiontosuchperson'sownershipinterest;exceptthat,theaggregate | |
87 | + | 62amountofthecreditsclaimedbyallpersonswhoownandoperatethemeatprocessing | |
88 | + | 63facilityshallnotexceedseventy-fivethousanddollarsperyear.Theamountoftaxcredits | |
89 | + | 64authorizedinthissectioninacalendaryearshallnotexceedtwomilliondollars.Taxcredits | |
90 | + | 65shallbeissuedonanas-receivedapplicationbasisuntilthecalendaryearlimitisreached. | |
91 | + | 66Anycreditsnotissuedinanycalendaryearshallexpireandshallnotbeissuedinany | |
92 | + | 67subsequentyear. | |
93 | + | 68 5.Toclaimthetaxcreditallowedunderthissection,thetaxpayershallsubmittothe | |
94 | + | 69authorityanapplicationforthetaxcreditonaformprovidedbytheauthorityandany | |
95 | + | 70applicationfeeimposedbytheauthority.Theapplicationshallbefiledwiththeauthorityat | |
96 | + | 71theendofeachcalendaryearinwhichameatprocessingmodernizationorexpansionproject | |
97 | + | 72wascompletedandforwhichataxcreditisclaimedunderthissection.Theapplicationshall | |
98 | + | 73includeanycertifieddocumentation,proofofmeatprocessingmodernizationorexpansion, | |
99 | + | 74andanyotherinformationrequiredbytheauthority.Allrequiredinformationobtainedbythe | |
100 | + | 75authorityshallbeconfidentialandnotdisclosedexceptbycourtorder,subpoena,oras | |
101 | + | 76otherwiseprovidedbylaw.Ifthetaxpayerandthemeatprocessingmodernizationor | |
102 | + | 77expansionmeetallcriteriarequiredbythissectionandapprovalisgrantedbytheauthority, | |
103 | + | HB642 3 78theauthorityshallissueataxcreditcertificateintheappropriateamount.Taxcredit | |
104 | + | 79certificatesissuedunderthissectionmaybeassigned,transferred,sold,orotherwise | |
105 | + | 80conveyed,andthenewownerofthetaxcreditcertificateshallhavethesamerightsinthetax | |
106 | + | 81creditastheoriginaltaxpayer.Ifataxcreditcertificateisassigned,transferred,sold,or | |
107 | + | 82otherwiseconveyed,anotarizedendorsementshallbefiledwiththeauthorityspecifyingthe | |
108 | + | 83nameandaddressofthenewownerofthetaxcreditcertificateandthevalueofthetaxcredit. | |
109 | + | 84 6.Anyinformationprovidedunderthissectionshallbeconfidentialinformation,to | |
110 | + | 85besharedwithnooneexceptstateandfederalanimalhealthofficials,exceptasprovidedin | |
111 | + | 86subsection5ofthissection. | |
112 | + | 87 7.Theauthorityshallpromulgaterulesestablishingaprocessforverifyingthata | |
113 | + | 88facility'smodernizationorexpansionforwhichtaxcreditswereallowedunderthissection | |
114 | + | 89hasinfactexpandedthefacility'sproductionwithinthreeyearsoftheissuanceofthetax | |
115 | + | 90creditandifnot,theauthorityshallpromulgatethroughrulemakingaprocessbywhichthe | |
116 | + | 91taxpayershallrepaytheauthorityanamountequaltothatofthetaxcreditallowed. | |
117 | + | 92 8.Theauthorityshall,atleastannually,submitareporttotheMissourigeneral | |
118 | + | 93assemblyreviewingthecostsandbenefitsoftheprogramestablishedunderthissection. | |
119 | + | 94 9.Theauthoritymaypromulgaterulestoimplementtheprovisionsofthissection. | |
120 | + | 95Anyruleorportionofarule,asthattermisdefinedinsection536.010,thatiscreatedunder | |
121 | + | 96theauthoritydelegatedinthissectionshallbecomeeffectiveonlyifitcomplieswithandis | |
122 | + | 97subjecttoalloftheprovisionsofchapter536and,ifapplicable,section536.028.Thissection | |
123 | + | 98andchapter536arenonseverableandifanyofthepowersvestedwiththegeneralassembly | |
124 | + | 99pursuanttochapter536toreview,todelaytheeffectivedate,ortodisapproveandannula | |
125 | + | 100rulearesubsequentlyheldunconstitutional,thenthegrantofrulemakingauthorityandany | |
126 | + | 101ruleproposedoradoptedafterAugust28,2016,shallbeinvalidandvoid. | |
127 | + | 102 10.ThissectionshallnotbesubjecttotheMissourisunsetact,sections23.250to | |
128 | + | 10323.298. | |
136 | 129 | 135.772.1.Forthepurposesofthissection,thefollowingtermsshallmean: | |
137 | 130 | 2 (1)"Department",theMissouridepartmentofrevenue; | |
138 | 131 | 3 (2)"Distributor",aperson,firm,orcorporationdoingbusinessinthisstatethat: | |
139 | 132 | 4 (a)Produces,refines,blends,compounds,ormanufacturesmotorfuel; | |
140 | - | ||
133 | + | 5 (b)Importsmotorfuelintothestate;or | |
141 | 134 | 6 (c)Isengagedindistributionofmotorfuel; | |
142 | 135 | 7 (3)"Higherethanolblend",afuelcapableofbeingdispenseddirectlyintomotor | |
143 | 136 | 8vehiclefueltanksforconsumptionthatiscomprisedofatleastfifteenpercentbutnotmore | |
144 | 137 | 9thaneighty-fivepercentethanol; | |
145 | 138 | 10 (4)"Retaildealer",aperson,firm,orcorporationdoingbusinessinthisstatethat | |
146 | 139 | 11ownsoroperatesaretailservicestationinthisstate; | |
147 | - | 12 (5)"Retailservicestation",alocationinthisstatefromwhichhigherethanolblendis | |
140 | + | HB642 4 12 (5)"Retailservicestation",alocationinthisstatefromwhichhigherethanolblendis | |
148 | 141 | 13soldtothegeneralpublicandisdispenseddirectlyintomotorvehiclefueltanksfor | |
149 | 142 | 14consumption. | |
150 | 143 | 15 2.ForalltaxyearsbeginningonorafterJanuary1,2023,aretaildealerthatsells | |
151 | 144 | 16higherethanolblendatsuchretaildealer'sretailservicestationoradistributorthatsells | |
152 | 145 | 17higherethanolblenddirectlytothefinaluserlocatedinthisstateshallbeallowedataxcredit | |
153 | 146 | 18tobetakenagainsttheretaildealer'sordistributor'sstateincometaxliability.Theamountof | |
154 | 147 | 19thecreditshallequalfivecentspergallonofhigherethanolblendsoldbytheretaildealerand | |
155 | 148 | 20dispensedthroughmeteredpumpsattheretaildealer'sretailservicestationorbyadistributor | |
156 | 149 | 21directlytothefinaluserlocatedinthisstateduringthetaxyearforwhichthetaxcreditis | |
157 | 150 | 22claimed.ForanyretaildealerordistributorwithataxyearbeginningpriortoJanuary1, | |
158 | 151 | 232023,butendingduringthe2023calendaryear,suchretaildealerordistributorshallbe | |
159 | 152 | 24allowedataxcreditfortheamountofhigherethanolblendsoldduringtheportionofsuchtax | |
160 | 153 | 25yearthatoccursduringthe2023calendaryear.Taxcreditsauthorizedpursuanttothissection | |
161 | 154 | 26shallnotbetransferred,sold,orassigned.Iftheamountofthetaxcreditexceedsthe | |
162 | 155 | 27taxpayer'sstatetaxliability,thedifferenceshallnotberefundablebutmaybecarriedforward | |
163 | 156 | 28toanyofthefivesubsequenttaxyears.Thetotalamountoftaxcreditsissuedpursuanttothis | |
164 | 157 | 29sectionforanygivenfiscalyearshallnotexceedfivemilliondollars. | |
165 | 158 | 30 3.Intheeventthetotalamountoftaxcreditsclaimedunderthissectionexceedsthe | |
166 | 159 | 31amountofavailabletaxcredits,thetaxcreditsshallbeapportionedamongalleligibleretail | |
167 | 160 | 32dealersanddistributorsclaimingataxcreditbyAprilfifteenth,orasdirectedbysection | |
168 | 161 | 33143.851,ofthefiscalyearinwhichthetaxcreditisclaimed. | |
169 | 162 | 34 4.Thetaxcreditallowedbythissectionshallbeclaimedbysuchtaxpayeratthetime | |
170 | 163 | 35suchtaxpayerfilesareturnandshallbeappliedagainsttheincometaxliabilityimposedby | |
171 | 164 | 36chapter143,excludingthewithholdingtaximposedbysections143.191to143.265,after | |
172 | 165 | 37reductionforallothercreditsallowedthereon.Thedepartmentmayrequireany | |
173 | 166 | 38documentationitdeemsnecessarytoimplementtheprovisionsofthissection. | |
174 | 167 | 39 5.Thedepartmentshallpromulgaterulestoimplementtheprovisionsofthissection. | |
175 | 168 | 40Anyruleorportionofarule,asthattermisdefinedinsection536.010,thatiscreatedunder | |
176 | 169 | 41theauthoritydelegatedinthissectionshallbecomeeffectiveonlyifitcomplieswithandis | |
177 | - | ||
170 | + | 42subjecttoalloftheprovisionsofchapter536and,ifapplicable,section536.028.Thissection | |
178 | 171 | 43andchapter536arenonseverableandifanyofthepowersvestedwiththegeneralassembly | |
179 | 172 | 44pursuanttochapter536toreview,todelaytheeffectivedate,ortodisapproveandannula | |
180 | 173 | 45rulearesubsequentlyheldunconstitutional,thenthegrantofrulemakingauthorityandany | |
181 | 174 | 46ruleproposedoradoptedafterJanuary2,2023,shallbeinvalidandvoid. | |
182 | 175 | 47 [6.Undersection23.253oftheMissourisunsetact: | |
183 | - | 48 (1)TheprovisionsofthissectionshallautomaticallysunsetonDecember31,2028, | |
176 | + | HB642 5 48 (1)TheprovisionsofthissectionshallautomaticallysunsetonDecember31,2028, | |
184 | 177 | 49unlessreauthorizedbyanactofthegeneralassembly;and | |
185 | 178 | 50 (2)Ifsuchprogramisreauthorized,theprogramauthorizedunderthissectionshall | |
186 | 179 | 51automaticallysunsettwelveyearsaftertheeffectivedateofthereauthorizationofthissection; | |
187 | 180 | 52and | |
188 | 181 | 53 (3)ThissectionshallterminateonSeptemberfirstofthecalendaryearimmediately | |
189 | 182 | 54followingthecalendaryearinwhichtheprogramauthorizedunderthissectionissunset.] | |
190 | 183 | 135.775.1.Asusedinthissection,thefollowingtermsmean: | |
191 | 184 | 2 (1)"Biodieselblend",ablendofdieselfuelandbiodieselfuelofatleastfivepercent | |
192 | - | 3andnotmorethantwentypercentforon- | |
185 | + | 3andnotmorethantwentypercentforon-roadandoff-roaddiesel-fueledvehicleuse; | |
193 | 186 | 4 (2)"Biodieselfuel",arenewable,biodegradable,monoalkylestercombustibleliquid | |
194 | 187 | 5fuelthatisderivedfromagriculturalandotherplantoilsoranimalfatsandthatmeetsthe | |
195 | 188 | 6mostrecentversionoftheASTMInternationalD6751StandardSpecificationforBiodiesel | |
196 | 189 | 7FuelBlendStock.Afuelshallbedeemedtobebiodieselfuelifthefuelconsistsofapure | |
197 | 190 | 8B100orB99ratio.Biodieselproducedfrompalmoilisnotbiodieselfuelforthepurposesof | |
198 | 191 | 9thissectionunlessthepalmoiliscontainedwithinwasteoilandgreasecollectedwithinthe | |
199 | 192 | 10UnitedStates; | |
200 | 193 | 11 (3)"B99",ablendofninety-ninepercentbiodieselfuelthatmeetsthemostrecent | |
201 | 194 | 12versionoftheASTMInternationalD6751StandardSpecificationforBiodieselFuelBlend | |
202 | 195 | 13Stockwithaminimumofone-tenthofonepercentandmaximumofonepercentdieselfuel | |
203 | 196 | 14thatmeetsthemostrecentversionoftheASTMInternationalD975StandardSpecification | |
204 | 197 | 15forDieselFuel; | |
205 | 198 | 16 (4)"Department",theMissouridepartmentofrevenue; | |
206 | 199 | 17 (5)"Distributor",aperson,firm,orcorporationdoingbusinessinthisstatethat: | |
207 | 200 | 18 (a)Produces,refines,blends,compounds,ormanufacturesmotorfuel; | |
208 | 201 | 19 (b)Importsmotorfuelintothestate;or | |
209 | 202 | 20 (c)Isengagedindistributionofmotorfuel; | |
210 | 203 | 21 (6)"Retaildealer",aperson,firm,orcorporationdoingbusinessinthisstatethat | |
211 | 204 | 22ownsoroperatesaretailservicestationinthisstate; | |
212 | - | ||
205 | + | 23 (7)"Retailservicestation",alocationinthisstatefromwhichbiodieselblendissold | |
213 | 206 | 24tothegeneralpublicandisdispenseddirectlyintomotorvehiclefueltanksforconsumption | |
214 | 207 | 25atretail. | |
215 | 208 | 26 2.ForalltaxyearsbeginningonorafterJanuary1,2023,aretaildealerthatsellsa | |
216 | 209 | 27biodieselblendataretailservicestationoradistributorthatsellsabiodieselblenddirectlyto | |
217 | 210 | 28thefinaluserlocatedinthisstateshallbeallowedataxcredittobetakenagainsttheretail | |
218 | 211 | 29dealerordistributor'sstateincometaxliability.Foranyretaildealerordistributorwithatax | |
219 | 212 | 30yearbeginningpriortoJanuary1,2023,butendingduringthe2023calendaryear,suchretail | |
220 | - | 31dealerordistributorshallbeallowedataxcreditfortheamountofbiodieselblendsoldduring | |
213 | + | HB642 6 31dealerordistributorshallbeallowedataxcreditfortheamountofbiodieselblendsoldduring | |
221 | 214 | 32theportionofsuchtaxyearthatoccursduringthe2023calendaryear.Theamountofthe | |
222 | 215 | 33creditshallbeequalto: | |
223 | 216 | 34 (1)Twocentspergallonofbiodieselblendofatleastfivepercentbutnotmorethan | |
224 | 217 | 35tenpercentsoldbytheretaildealerataretailservicestationorbyadistributordirectlytothe | |
225 | 218 | 36finaluserlocatedinthisstateduringthetaxyearforwhichthetaxcreditisclaimed;and | |
226 | 219 | 37 (2)Fivecentspergallonofbiodieselblendinexcessoftenpercentbutnotmorethan | |
227 | 220 | 38twentypercentsoldbytheretaildealerataretailservicestationorbyadistributordirectlyto | |
228 | 221 | 39thefinaluserlocatedinthisstateduringthetaxyearforwhichthetaxcreditisclaimed. | |
229 | 222 | 40 3.Taxcreditsauthorizedunderthissectionshallnotbetransferred,sold,orassigned. | |
230 | 223 | 41Iftheamountofthetaxcreditexceedsthetaxpayer'sstatetaxliability,thedifferenceshallbe | |
231 | 224 | 42refundable.Thetotalamountoftaxcreditsissuedunderthissectionforanygivenfiscalyear | |
232 | 225 | 43shallnotexceedsixteenmilliondollars. | |
233 | 226 | 44 4.Intheeventthetotalamountoftaxcreditsclaimedunderthissectionexceedsthe | |
234 | 227 | 45amountofavailabletaxcredits,thetaxcreditsshallbeapportionedamongalleligibleretail | |
235 | 228 | 46dealersanddistributorsclaimingataxcreditbyAprilfifteenth,orasdirectedbysection | |
236 | 229 | 47143.851,ofthefiscalyearinwhichthetaxcreditisclaimed. | |
237 | 230 | 48 5.Thetaxcreditallowedbythissectionshallbeclaimedbysuchtaxpayeratthetime | |
238 | 231 | 49suchtaxpayerfilesareturnandshallbeappliedagainsttheincometaxliabilityimposedby | |
239 | 232 | 50chapter143,excludingthewithholdingtaximposedbysections143.191to143.265,after | |
240 | 233 | 51reductionforallothercreditsallowedthereon.Thedepartmentmayrequireany | |
241 | 234 | 52documentationitdeemsnecessarytoadministertheprovisionsofthissection. | |
242 | 235 | 53 6.Notwithstandingtheprovisionsofsection32.057tothecontrary,thedepartment | |
243 | 236 | 54mayworkwiththedivisionofweightsandmeasureswithinthedepartmentofagricultureto | |
244 | 237 | 55validatethatthebiodieselblendaretaildealerordistributorclaimsforthetaxcredit | |
245 | 238 | 56authorizedunderthissectioncontainsasufficientpercentageofbiodieselfuel. | |
246 | - | 57 7.Intheeventataxpayerisdeniedpartorallofataxcredittowhichthe | |
247 | - | 58taxpayerisqualifiedpursuanttoanyprovisionoflawduetolackofavailablefunds,and | |
248 | - | 59suchdenialcausesabalance-duenoticetobegeneratedbythedepartmentofrevenueor | |
249 | - | HCSHB642 7 60anyotherredeemingagency,ataxpayershallnotbeheldliableforanypenaltyor | |
250 | - | 61interestonsuchbalancedue,providedthebalanceispaidorapprovedpayment | |
251 | - | 62arrangementshavebeenmadewithinsixtydaysfromthenoticeofdenial.Any | |
252 | - | 63paymentsnottimelymadepursuanttothissectionshallbesubjecttopenaltyand | |
253 | - | 64interestpursuanttothischapter. | |
254 | - | 65 8.Thedepartmentshallpromulgaterulestoimplementandadministertheprovisions | |
255 | - | 66ofthissection.Anyruleorportionofarule,asthattermisdefinedinsection536.010,thatis | |
256 | - | 67createdpursuanttotheauthoritydelegatedinthissectionshallbecomeeffectiveonlyifit | |
257 | - | 68complieswithandissubjecttoalloftheprovisionsofchapter536and,ifapplicable,section | |
258 | - | 69536.028.Thissectionandchapter536arenonseverableandifanyofthepowersvestedwith | |
259 | - | 70thegeneralassemblypursuanttochapter536toreview,todelaytheeffectivedate,orto | |
260 | - | 71disapproveandannularulearesubsequentlyheldunconstitutional,thenthegrantof | |
261 | - | 72rulemakingauthorityandanyruleproposedoradoptedafterJanuary2,2023,shallbeinvalid | |
262 | - | 73andvoid. | |
263 | - | 74 [8.Undersection23.253oftheMissourisunsetact: | |
264 | - | 75 (1)Theprovisionsofthenewprogramauthorizedunderthissectionshall | |
265 | - | 76automaticallysunsetonDecember31,2028,unlessreauthorizedbyanactofthegeneral | |
266 | - | 77assembly; | |
267 | - | 78 (2)Ifsuchprogramisreauthorized,theprogramauthorizedunderthissectionshall | |
268 | - | 79automaticallysunsettwelveyearsaftertheeffectivedateofthereauthorizationofthissection; | |
269 | - | 80and | |
270 | - | 81 (3)ThissectionshallterminateonSeptemberfirstofthecalendaryearimmediately | |
271 | - | 82followingthecalendaryearinwhichtheprogramauthorizedunderthissectionissunset.The | |
272 | - | 83terminationoftheprogramasdescribedinthissubsectionshallnotbeconstruedtopreclude | |
273 | - | 84anyqualifiedtaxpayerwhoclaimsanybenefitunderanyprogramthatissunsetunderthis | |
274 | - | 85subsectionfromclaimingsuchbenefitforallallowableactivitiesrelatedtosuchclaimthat | |
275 | - | 86werecompletedbeforetheprogramwassunsetortoeliminateanyresponsibilityofthe | |
276 | - | 87departmenttoverifythecontinuedeligibilityofqualifiedindividualsreceivingtaxcreditsand | |
277 | - | 88toenforceotherrequirementsoflawthatappliedbeforetheprogramwassunset.] | |
239 | + | 57 7.Thedepartmentshallpromulgaterulestoimplementandadministertheprovisions | |
240 | + | 58ofthissection.Anyruleorportionofarule,asthattermisdefinedinsection536.010,thatis | |
241 | + | 59createdpursuanttotheauthoritydelegatedinthissectionshallbecomeeffectiveonlyifit | |
242 | + | 60complieswithandissubjecttoalloftheprovisionsofchapter536and,ifapplicable,section | |
243 | + | 61536.028.Thissectionandchapter536arenonseverableandifanyofthepowersvestedwith | |
244 | + | 62thegeneralassemblypursuanttochapter536toreview,todelaytheeffectivedate,orto | |
245 | + | 63disapproveandannularulearesubsequentlyheldunconstitutional,thenthegrantof | |
246 | + | 64rulemakingauthorityandanyruleproposedoradoptedafterJanuary2,2023,shallbeinvalid | |
247 | + | 65andvoid. | |
248 | + | 66 [8.Undersection23.253oftheMissourisunsetact: | |
249 | + | HB642 7 67 (1)Theprovisionsofthenewprogramauthorizedunderthissectionshall | |
250 | + | 68automaticallysunsetonDecember31,2028,unlessreauthorizedbyanactofthegeneral | |
251 | + | 69assembly; | |
252 | + | 70 (2)Ifsuchprogramisreauthorized,theprogramauthorizedunderthissectionshall | |
253 | + | 71automaticallysunsettwelveyearsaftertheeffectivedateofthereauthorizationofthissection; | |
254 | + | 72and | |
255 | + | 73 (3)ThissectionshallterminateonSeptemberfirstofthecalendaryearimmediately | |
256 | + | 74followingthecalendaryearinwhichtheprogramauthorizedunderthissectionissunset.The | |
257 | + | 75terminationoftheprogramasdescribedinthissubsectionshallnotbeconstruedtopreclude | |
258 | + | 76anyqualifiedtaxpayerwhoclaimsanybenefitunderanyprogramthatissunsetunderthis | |
259 | + | 77subsectionfromclaimingsuchbenefitforallallowableactivitiesrelatedtosuchclaimthat | |
260 | + | 78werecompletedbeforetheprogramwassunsetortoeliminateanyresponsibilityofthe | |
261 | + | 79departmenttoverifythecontinuedeligibilityofqualifiedindividualsreceivingtaxcreditsand | |
262 | + | 80toenforceotherrequirementsoflawthatappliedbeforetheprogramwassunset.] | |
278 | 263 | 135.778.1.Forthepurposesofthissection,thefollowingtermsshallmean: | |
279 | 264 | 2 (1)"Biodieselfuel",arenewable,biodegradable,monoalkylestercombustibleliquid | |
280 | 265 | 3fuelthatisderivedfromagriculturalandotherplantoilsoranimalfatsandthatmeetsthe | |
281 | 266 | 4mostrecentversionoftheASTMInternationalD6751StandardSpecificationforBiodiesel | |
282 | 267 | 5FuelBlendStock.Afuelshallbedeemedtobebiodieselfuelifthefuelconsistsofapure | |
283 | 268 | 6B100orB99ratio.Biodieselproducedfrompalmoilisnotbiodieselfuelforthepurposesof | |
284 | 269 | 7thissectionunlessthepalmoiliscontainedwithinwasteoilandgreasecollectedwithinthe | |
285 | 270 | 8UnitedStates; | |
286 | - | ||
271 | + | 9 (2)"B99",ablendofninety-ninepercentbiodieselfuelthatmeetsthemostrecent | |
287 | 272 | 10versionoftheASTMInternationalD6751StandardSpecificationforBiodieselFuelBlend | |
288 | 273 | 11Stockwithaminimumofone-tenthofonepercentandmaximumofonepercentdieselfuel | |
289 | 274 | 12thatmeetsthemostrecentversionoftheASTMInternationalD975StandardSpecification | |
290 | 275 | 13forDieselFuel; | |
291 | 276 | 14 (3)"Department",theMissouridepartmentofrevenue; | |
292 | 277 | 15 (4)"Missouribiodieselproducer",aperson,firm,orcorporationdoingbusinessin | |
293 | 278 | 16thisstatethatproducesbiodieselfuelinthisstate,isregisteredwiththeUnitedStates | |
294 | 279 | 17EnvironmentalProtectionAgencyaccordingtotherequirementsof40CFRPart79,andhas | |
295 | 280 | 18begunconstructiononsuchfacilityorhasbeensellingbiodieselfuelproducedatsuchfacility | |
296 | 281 | 19onorbeforeJanuary2,2023. | |
297 | 282 | 20 2.ForalltaxyearsbeginningonorafterJanuary1,2023,aMissouribiodiesel | |
298 | 283 | 21producershallbeallowedataxcredittobetakenagainsttheproducer'sstateincometax | |
299 | 284 | 22liability.ForanyMissouribiodieselproducerwithataxyearbeginningpriortoJanuary1, | |
300 | 285 | 232023,butendingduringthe2023calendaryear,suchMissouribiodieselproducershallbe | |
301 | - | 24allowedataxcreditfortheamountofbiodieselfuelproducedduringtheportionofsuchtax | |
286 | + | HB642 8 24allowedataxcreditfortheamountofbiodieselfuelproducedduringtheportionofsuchtax | |
302 | 287 | 25yearthatoccursduringthe2023calendaryear.Theamountofthetaxcreditshallbetwo | |
303 | 288 | 26centspergallonofbiodieselfuelproducedbytheMissouribiodieselproducerduringthetax | |
304 | 289 | 27yearforwhichthetaxcreditisclaimed. | |
305 | 290 | 28 3.Taxcreditsauthorizedunderthissectionshallnotbetransferred,sold,orassigned. | |
306 | 291 | 29Iftheamountofthetaxcreditexceedsthetaxpayer'sstatetaxliability,thedifferenceshallbe | |
307 | 292 | 30refundable.Thetotalamountoftaxcreditsissuedunderthissectionforanygivenfiscalyear | |
308 | 293 | 31shallnotexceedfivemillionfivehundredthousanddollars,whichshallbeauthorizedona | |
309 | 294 | 32first-come,first-servedbasis. | |
310 | 295 | 33 4.Thetaxcreditauthorizedunderthissectionshallbeclaimedbysuchtaxpayerat | |
311 | 296 | 34thetimesuchtaxpayerfilesareturnandshallbeappliedagainsttheincometaxliability | |
312 | 297 | 35imposedbychapter143,excludingthewithholdingtaximposedbysections143.191to | |
313 | 298 | 36143.265,afterreductionforallothercreditsallowedthereon.Thedepartmentmayrequire | |
314 | 299 | 37anydocumentationitdeemsnecessarytoadministertheprovisionsofthissection. | |
315 | 300 | 38 5.Thedepartmentshallpromulgaterulestoimplementandadministertheprovisions | |
316 | 301 | 39ofthissection.Anyruleorportionofarule,asthattermisdefinedinsection536.010,thatis | |
317 | 302 | 40createdpursuanttotheauthoritydelegatedinthissectionshallbecomeeffectiveonlyifit | |
318 | 303 | 41complieswithandissubjecttoalloftheprovisionsofchapter536and,ifapplicable,section | |
319 | 304 | 42536.028.Thissectionandchapter536arenonseverableandifanyofthepowersvestedwith | |
320 | 305 | 43thegeneralassemblypursuanttochapter536toreview,todelaytheeffectivedate,orto | |
321 | 306 | 44disapproveandannularulearesubsequentlyheldunconstitutional,thenthegrantof | |
322 | - | ||
307 | + | 45rulemakingauthorityandanyruleproposedoradoptedafterJanuary2,2023,shallbeinvalid | |
323 | 308 | 46andvoid. | |
324 | 309 | 47 [6.Undersection23.253oftheMissourisunsetact: | |
325 | 310 | 48 (1)Theprovisionsofthenewprogramauthorizedunderthissectionshall | |
326 | 311 | 49automaticallysunsetonDecember31,2028,unlessreauthorizedbyanactofthegeneral | |
327 | 312 | 50assembly; | |
328 | 313 | 51 (2)Ifsuchprogramisreauthorized,theprogramauthorizedunderthissectionshall | |
329 | 314 | 52automaticallysunsettwelveyearsaftertheeffectivedateofthereauthorizationofthissection; | |
330 | 315 | 53and | |
331 | 316 | 54 (3)ThissectionshallterminateonSeptemberfirstofthecalendaryearimmediately | |
332 | 317 | 55followingthecalendaryearinwhichtheprogramauthorizedunderthissectionissunset.The | |
333 | 318 | 56terminationoftheprogramasdescribedinthissubsectionshallnotbeconstruedtopreclude | |
334 | 319 | 57anyqualifiedtaxpayerwhoclaimsanybenefitunderanyprogramthatissunsetunderthis | |
335 | 320 | 58subsectionfromclaimingsuchbenefitforallallowableactivitiesrelatedtosuchclaimthat | |
336 | 321 | 59werecompletedbeforetheprogramwassunset,ortoeliminateanyresponsibilityofthe | |
337 | - | 60departmenttoverifythecontinuedeligibilityofqualifiedindividualsreceivingtaxcreditsand | |
322 | + | HB642 9 60departmenttoverifythecontinuedeligibilityofqualifiedindividualsreceivingtaxcreditsand | |
338 | 323 | 61toenforceotherrequirementsoflawthatappliedbeforetheprogramwassunset.] | |
339 | 324 | 135.1610.1.Asusedinthissection,thefollowingtermsmean: | |
340 | 325 | 2 (1)"Eligibleexpenses",expensesincurredintheconstructionordevelopmentof | |
341 | 326 | 3establishingorimprovinganurbanfarminanurbanarea.Thetermeligibleexpensesshall | |
342 | 327 | 4notincludeanyexpenseforlabororanyexpenseincurredtogrowmedicalmarijuanaor | |
343 | 328 | 5industrialhemp; | |
344 | 329 | 6 (2)"Taxcredit",acreditagainstthetaxotherwisedueunderchapter143,excluding | |
345 | 330 | 7withholdingtaximposedundersections143.191to143.265; | |
346 | 331 | 8 (3)"Taxpayer",anyindividual,partnership,orcorporationasdescribedundersection | |
347 | 332 | 9143.441or143.471thatissubjecttothetaximposedunderchapter143,excluding | |
348 | 333 | 10withholdingtaximposedundersections143.191to143.265,oranycharitableorganization | |
349 | 334 | 11thatisexemptfromfederalincometaxandwhoseMissouriunrelatedbusinesstaxable | |
350 | 335 | 12income,ifany,wouldbesubjecttothestateincometaximposedunderchapter143; | |
351 | 336 | 13 (4)"Urbanarea",anurbanizedareaasdefinedbytheUnitedStatesCensusBureau; | |
352 | 337 | 14 (5)"Urbanfarm",anagriculturalplotorfacilityinanurbanareathatproduces | |
353 | 338 | 15agriculturalfoodproductsusedsolelyfordistributiontothepublicbysaleordonation. | |
354 | 339 | 16Urbanfarmshallincludecommunity-rungardens.Urbanfarmshallnotincludepersonal | |
355 | 340 | 17farmsorresidentiallotsforpersonaluse. | |
356 | 341 | 18 2.ForalltaxyearsbeginningonorafterJanuary1,2023,ataxpayershallbeallowed | |
357 | 342 | 19toclaimataxcreditagainstthetaxpayer'sstatetaxliabilityinanamountequaltofiftypercent | |
358 | - | ||
343 | + | 20ofthetaxpayer'seligibleexpensesforestablishingorimprovinganurbanfarmthatfocuseson | |
359 | 344 | 21foodproduction. | |
360 | 345 | 22 3.Theamountofthetaxcreditclaimedshallnotexceedtheamountofthetaxpayer's | |
361 | 346 | 23statetaxliabilityinthetaxyearforwhichthecreditisclaimed,andthetaxpayershallnotbe | |
362 | 347 | 24allowedtoclaimataxcreditunderthissectioninexcessoffivethousanddollarsforeach | |
363 | 348 | 25urbanfarm.Thetotalamountoftaxcreditsthatmaybeauthorizedforalltaxpayersfor | |
364 | 349 | 26eligibleexpensesincurredonanygivenurbanfarmshallnotexceedtwenty-fivethousand | |
365 | 350 | 27dollars.Anyissuedtaxcreditthatcannotbeclaimedinthetaxyearinwhichtheeligible | |
366 | 351 | 28expenseswereincurredmaybecarriedovertothenextthreesucceedingtaxyearsuntilthe | |
367 | 352 | 29fullcreditisclaimed. | |
368 | 353 | 30 4.Thetotalamountoftaxcreditsthatmaybeauthorizedunderthissectionshallnot | |
369 | 354 | 31exceedtwohundredthousanddollarsinanycalendaryear. | |
370 | 355 | 32 5.Taxcreditsissuedundertheprovisionsofthissectionshallnotbetransferred,sold, | |
371 | 356 | 33orassigned. | |
372 | 357 | 34 6.TheMissouriagriculturalandsmallbusinessdevelopmentauthorityshallrecapture | |
373 | 358 | 35theamountoftaxcreditsissuedtoanytaxpayerwho,afterreceivingsuchtaxcredit,usesthe | |
374 | - | 36urbanfarmforthepersonalbenefitofthetaxpayerinsteadofforproducingagriculturalfood | |
359 | + | HB642 10 36urbanfarmforthepersonalbenefitofthetaxpayerinsteadofforproducingagriculturalfood | |
375 | 360 | 37productsusedsolelyfordistributiontothepublicbysaleordonation. | |
376 | 361 | 38 7.TheMissouriagriculturalandsmallbusinessdevelopmentauthoritymay | |
377 | 362 | 39promulgaterulestoimplementtheprovisionsofthissection.Anyruleorportionofarule,as | |
378 | 363 | 40thattermisdefinedinsection536.010,thatiscreatedundertheauthoritydelegatedinthis | |
379 | 364 | 41sectionshallbecomeeffectiveonlyifitcomplieswithandissubjecttoalloftheprovisionsof | |
380 | 365 | 42chapter536and,ifapplicable,section536.028.Thissectionandchapter536are | |
381 | 366 | 43nonseverableandifanyofthepowersvestedwiththegeneralassemblypursuanttochapter | |
382 | 367 | 44536toreview,todelaytheeffectivedate,ortodisapproveandannularulearesubsequently | |
383 | 368 | 45heldunconstitutional,thenthegrantofrulemakingauthorityandanyruleproposedor | |
384 | 369 | 46adoptedafterJanuary2,2023,shallbeinvalidandvoid. | |
385 | 370 | 47 [8.Undersection23.253oftheMissourisunsetact: | |
386 | 371 | 48 (1)Theprogramauthorizedunderthissectionshallautomaticallysunseton | |
387 | 372 | 49December31,2028,unlessreauthorizedbyanactofthegeneralassembly; | |
388 | 373 | 50 (2)Ifsuchprogramisreauthorized,theprogramauthorizedunderthissectionshall | |
389 | 374 | 51automaticallysunsetonDecemberthirty-firsttwelveyearsaftertheeffectivedateofthe | |
390 | 375 | 52reauthorizationofthissection; | |
391 | 376 | 53 (3)ThissectionshallterminateonSeptemberfirstofthecalendaryearimmediately | |
392 | 377 | 54followingthecalendaryearinwhichtheprogramauthorizedunderthissectionissunset;and | |
393 | 378 | 55 (4)Nothinginthissubsectionshallpreventataxpayerfromclaimingataxcredit | |
394 | 379 | 56properlyissuedbeforetheprogramwassunsetinataxyearaftertheprogramissunset.] | |
395 | - | ||
380 | + | 137.1018.1.Thecommissionshallascertainthestatewideaveragerateofproperty | |
396 | 381 | 2taxesleviedtheprecedingyear,baseduponthetotalassessedvaluationoftherailroadand | |
397 | 382 | 3streetrailwaycompaniesandthetotalpropertytaxesleviedupontherailroadandstreet | |
398 | 383 | 4railwaycompanies.Itshalldeterminetotalpropertytaxesleviedfromreportsprescribedby | |
399 | 384 | 5thecommissionfromtherailroadandstreetrailwaycompanies.Totaltaxesleviedshallnot | |
400 | 385 | 6includerevenuesfromthesurtaxonsubclassthreerealproperty. | |
401 | 386 | 7 2.Thecommissionshallreportitsdeterminationofaveragepropertytaxrateforthe | |
402 | 387 | 8precedingyear,togetherwiththetaxabledistributableassessedvaluationofeachfreightline | |
403 | 388 | 9companyforthecurrentyeartothedirectornolaterthanOctoberfirstofeachyear. | |
404 | 389 | 10 3.Taxesonpropertyofsuchfreightlinecompaniesshallbecollectedatthestatelevel | |
405 | 390 | 11bythedirectoronbehalfofthecountiesandotherlocalpublictaxingentitiesandshallbe | |
406 | 391 | 12distributedinaccordancewithsections137.1021and137.1024.Thedirectorshalltaxsuch | |
407 | 392 | 13propertybaseduponthedistributableassessedvaluationattributabletoMissouriofeach | |
408 | 393 | 14freightlinecompany,usingtheaveragetaxratefortheprecedingyearoftherailroadand | |
409 | 394 | 15streetrailwaycompaniescertifiedbythecommission.Suchtaxshallbedueandpayableon | |
410 | - | 16orbeforeDecemberthirty-firstoftheyearleviedand,ifitbecomesdelinquent,shallbe | |
395 | + | HB642 11 16orbeforeDecemberthirty-firstoftheyearleviedand,ifitbecomesdelinquent,shallbe | |
411 | 396 | 17subjecttoapenaltyequaltothatspecifiedinsection140.100. | |
412 | 397 | 18 4.(1)Asusedinthissubsection,thefollowingtermsmean: | |
413 | 398 | 19 (a)"Eligibleexpenses",expensesincurredinthisstatetomanufacture,maintain,or | |
414 | 399 | 20improveafreightlinecompany'squalifiedrollingstock; | |
415 | 400 | 21 (b)"Qualifiedrollingstock",anyfreight,stock,refrigerator,orotherrailcarssubject | |
416 | 401 | 22tothetaxleviedunderthissection. | |
417 | 402 | 23 (2)ForalltaxableyearsbeginningonorafterJanuary1,2009,afreightlinecompany | |
418 | 403 | 24shall,subjecttoappropriation,beallowedacreditagainstthetaxleviedunderthissectionfor | |
419 | 404 | 25theapplicabletaxyear.Thetaxcreditamountshallbeequaltotheamountofeligible | |
420 | 405 | 26expensesincurredduringthecalendaryearimmediatelyprecedingthetaxyearforwhichthe | |
421 | 406 | 27creditunderthissectionisclaimed.Theamountofthetaxcreditissuedshallnotexceedthe | |
422 | 407 | 28freightlinecompany'sliabilityforthetaxleviedunderthissectionforthetaxyearforwhich | |
423 | 408 | 29thecreditisclaimed. | |
424 | 409 | 30 (3)Afreightlinecompanymayapplyforthecreditbysubmittingtothecommission | |
425 | 410 | 31anapplicationintheformprescribedbythestatetaxcommission. | |
426 | 411 | 32 (4)Subjecttoappropriation,thestateshallreimburse,onanannualbasis,any | |
427 | 412 | 33politicalsubdivisionofthisstateforanydecreaseinrevenueduetotheprovisionsofthis | |
428 | 413 | 34subsection. | |
429 | 414 | 35 [5.Pursuanttosection23.253oftheMissourisunsetact: | |
430 | 415 | 36 (1)Theprogramauthorizedundersubsection4ofthissectionshallexpireonAugust | |
431 | 416 | 3728,2028;and | |
432 | - | HCSHB642 12 38 (2)Subsection4ofthissectionshallterminateonSeptember1,2029.] | |
433 | - | 143.121.1.TheMissouriadjustedgrossincomeofaresidentindividualshallbethe | |
434 | - | 2taxpayer'sfederaladjustedgrossincomesubjecttothemodificationsinthissection. | |
435 | - | 3 2.Thereshallbeaddedtothetaxpayer'sfederaladjustedgrossincome: | |
436 | - | 4 (1)Theamountofanyfederalincometaxrefundreceivedforaprioryearwhich | |
437 | - | 5resultedinaMissouriincometaxbenefit.Theamountaddedpursuanttothissubdivision | |
438 | - | 6shallnotincludeanyamountofafederalincometaxrefundattributabletoataxcredit | |
439 | - | 7reducingataxpayer'sfederaltaxliabilitypursuanttoPublicLaw116-136or116-260,enacted | |
440 | - | 8bythe116thUnitedStatesCongress,forthetaxyearbeginningonorafterJanuary1,2020, | |
441 | - | 9andendingonorbeforeDecember31,2020,anddeductedfromMissouriadjustedgross | |
442 | - | 10incomepursuanttosection143.171.Theamountaddedunderthissubdivisionshallalsonot | |
443 | - | 11includeanyamountofafederalincometaxrefundattributabletoataxcreditreducinga | |
444 | - | 12taxpayer'sfederaltaxliabilityunderanyotherfederallawthatprovidesdirecteconomic | |
445 | - | 13impactpaymentstotaxpayerstomitigatefinancialchallengesrelatedtotheCOVID-19 | |
446 | - | 14pandemic,anddeductedfromMissouriadjustedgrossincomeundersection143.171; | |
447 | - | 15 (2)Interestoncertaingovernmentalobligationsexcludedfromfederalgrossincome | |
448 | - | 16by26U.S.C.Section103oftheInternalRevenueCode,asamended.Theprevioussentence | |
449 | - | 17shallnotapplytointerestonobligationsofthestateofMissourioranyofitspolitical | |
450 | - | 18subdivisionsorauthoritiesandshallnotapplytotheinterestdescribedinsubdivision(1)of | |
451 | - | 19subsection3ofthissection.Theamountaddedpursuanttothissubdivisionshallbereduced | |
452 | - | 20bytheamountsapplicabletosuchinterestthatwouldhavebeendeductibleincomputingthe | |
453 | - | 21taxableincomeofthetaxpayerexceptonlyfortheapplicationof26U.S.C.Section265ofthe | |
454 | - | 22InternalRevenueCode,asamended.Thereductionshallonlybemadeifitisatleastfive | |
455 | - | 23hundreddollars; | |
456 | - | 24 (3)Theamountofanydeductionthatisincludedinthecomputationoffederal | |
457 | - | 25taxableincomepursuantto26U.S.C.Section168oftheInternalRevenueCodeasamended | |
458 | - | 26bytheJobCreationandWorkerAssistanceActof2002totheextenttheamountdeducted | |
459 | - | 27relatestopropertypurchasedonorafterJuly1,2002,butbeforeJuly1,2003,andtothe | |
460 | - | 28extenttheamountdeductedexceedstheamountthatwouldhavebeendeductiblepursuantto | |
461 | - | 2926U.S.C.Section168oftheInternalRevenueCodeof1986asineffectonJanuary1,2002; | |
462 | - | 30 (4)Theamountofanydeductionthatisincludedinthecomputationoffederal | |
463 | - | 31taxableincomefornetoperatinglossallowedby26U.S.C.Section172oftheInternal | |
464 | - | 32RevenueCodeof1986,asamended,otherthanthedeductionallowedby26U.S.C.Section | |
465 | - | 33172(b)(1)(G)and26U.S.C.Section172(i)oftheInternalRevenueCodeof1986,as | |
466 | - | 34amended,foranetoperatinglossthetaxpayerclaimsinthetaxyearinwhichthenet | |
467 | - | 35operatinglossoccurredorcarriesforwardforaperiodofmorethantwentyyearsandcarries | |
468 | - | 36backwardformorethantwoyears.Anyamountofnetoperatinglosstakenagainstfederal | |
469 | - | HCSHB642 13 37taxableincomebutdisallowedforMissouriincometaxpurposespursuanttothissubdivision | |
470 | - | 38afterJune18,2002,maybecarriedforwardandtakenagainstanyincomeontheMissouri | |
471 | - | 39incometaxreturnforaperiodofnotmorethantwentyyearsfromtheyearoftheinitialloss; | |
472 | - | 40and | |
473 | - | 41 (5)FornonresidentindividualsinalltaxableyearsendingonorafterDecember31, | |
474 | - | 422006,theamountofanypropertytaxespaidtoanotherstateorapoliticalsubdivisionof | |
475 | - | 43anotherstateforwhichadeductionwasallowedonsuchnonresident'sfederalreturninthe | |
476 | - | 44taxableyearunlesssuchstate,politicalsubdivisionofastate,ortheDistrictofColumbia | |
477 | - | 45allowsasubtractionfromincomeforpropertytaxespaidtothisstateforpurposesof | |
478 | - | 46calculatingincomefortheincometaxforsuchstate,politicalsubdivisionofastate,orthe | |
479 | - | 47DistrictofColumbia; | |
480 | - | 48 (6)ForalltaxyearsbeginningonorafterJanuary1,2018,anyinterestexpensepaid | |
481 | - | 49oraccruedinaprevioustaxableyear,butallowedasadeductionunder26U.S.C.Section | |
482 | - | 50163,asamended,inthecurrenttaxableyearbyreasonofthecarryforwardofdisallowed | |
483 | - | 51businessinterestprovisionsof26U.S.C.Section163(j),asamended.Forthepurposesofthis | |
484 | - | 52subdivision,aninterestexpenseisconsideredpaidoraccruedonlyinthefirsttaxableyearthe | |
485 | - | 53deductionwouldhavebeenallowableunder26U.S.C.Section163,asamended,ifthe | |
486 | - | 54limitationunder26U.S.C.Section163(j),asamended,didnotexist. | |
487 | - | 55 3.Thereshallbesubtractedfromthetaxpayer'sfederaladjustedgrossincomethe | |
488 | - | 56followingamountstotheextentincludedinfederaladjustedgrossincome: | |
489 | - | 57 (1)Interestreceivedondepositsheldatafederalreservebankorinterestordividends | |
490 | - | 58onobligationsoftheUnitedStatesanditsterritoriesandpossessionsorofanyauthority, | |
491 | - | 59commissionorinstrumentalityoftheUnitedStatestotheextentexemptfromMissouri | |
492 | - | 60incometaxespursuanttothelawsoftheUnitedStates.Theamountsubtractedpursuantto | |
493 | - | 61thissubdivisionshallbereducedbyanyinterestonindebtednessincurredtocarrythe | |
494 | - | 62describedobligationsorsecuritiesandbyanyexpensesincurredintheproductionofinterest | |
495 | - | 63ordividendincomedescribedinthissubdivision.Thereductionintheprevioussentence | |
496 | - | 64shallonlyapplytotheextentthatsuchexpensesincludingamortizablebondpremiumsare | |
497 | - | 65deductedindeterminingthetaxpayer'sfederaladjustedgrossincomeorincludedinthe | |
498 | - | 66taxpayer'sMissouriitemizeddeduction.Thereductionshallonlybemadeiftheexpenses | |
499 | - | 67totalatleastfivehundreddollars; | |
500 | - | 68 (2)Theportionofanygain,fromthesaleorotherdispositionofpropertyhavinga | |
501 | - | 69higheradjustedbasistothetaxpayerforMissouriincometaxpurposesthanforfederal | |
502 | - | 70incometaxpurposesonDecember31,1972,thatdoesnotexceedsuchdifferenceinbasis.If | |
503 | - | 71againisconsideredalong-termcapitalgainforfederalincometaxpurposes,themodification | |
504 | - | 72shallbelimitedtoone-halfofsuchportionofthegain; | |
505 | - | HCSHB642 14 73 (3)Theamountnecessarytopreventthetaxationpursuanttothischapterofany | |
506 | - | 74annuityorotheramountofincomeorgainwhichwasproperlyincludedinincomeorgainand | |
507 | - | 75wastaxedpursuanttothelawsofMissouriforataxableyearpriortoJanuary1,1973,tothe | |
508 | - | 76taxpayer,ortoadecedentbyreasonofwhosedeaththetaxpayeracquiredtherighttoreceive | |
509 | - | 77theincomeorgain,ortoatrustorestatefromwhichthetaxpayerreceivedtheincomeor | |
510 | - | 78gain; | |
511 | - | 79 (4)Accumulationdistributionsreceivedbyataxpayerasabeneficiaryofatrusttothe | |
512 | - | 80extentthatthesameareincludedinfederaladjustedgrossincome; | |
513 | - | 81 (5)Theamountofanystateincometaxrefundforaprioryearwhichwasincludedin | |
514 | - | 82thefederaladjustedgrossincome; | |
515 | - | 83 (6)Theportionofcapitalgainspecifiedinsection135.357thatwouldotherwisebe | |
516 | - | 84includedinfederaladjustedgrossincome; | |
517 | - | 85 (7)Theamountthatwouldhavebeendeductedinthecomputationoffederaltaxable | |
518 | - | 86incomepursuantto26U.S.C.Section168oftheInternalRevenueCodeasineffecton | |
519 | - | 87January1,2002,totheextentthatamountrelatestopropertypurchasedonorafterJuly1, | |
520 | - | 882002,butbeforeJuly1,2003,andtotheextentthatamountexceedstheamountactually | |
521 | - | 89deductedpursuantto26U.S.C.Section168oftheInternalRevenueCodeasamendedbythe | |
522 | - | 90JobCreationandWorkerAssistanceActof2002; | |
523 | - | 91 (8)ForalltaxyearsbeginningonorafterJanuary1,2005,theamountofanyincome | |
524 | - | 92receivedformilitaryservicewhilethetaxpayerservesinacombatzonewhichisincludedin | |
525 | - | 93federaladjustedgrossincomeandnototherwiseexcludedtherefrom.Asusedinthissection, | |
526 | - | 94"combatzone"meansanyareawhichthePresidentoftheUnitedStatesbyExecutiveOrder | |
527 | - | 95designatesasanareainwhichArmedForcesoftheUnitedStatesareorhaveengagedin | |
528 | - | 96combat.Serviceisperformedinacombatzoneonlyifperformedonorafterthedate | |
529 | - | 97designatedbythePresidentbyExecutiveOrderasthedateofthecommencingofcombat | |
530 | - | 98activitiesinsuchzone,andonorbeforethedatedesignatedbythePresidentbyExecutive | |
531 | - | 99Orderasthedateoftheterminationofcombatantactivitiesinsuchzone; | |
532 | - | 100 (9)ForalltaxyearsendingonorafterJuly1,2002,withrespecttoqualifiedproperty | |
533 | - | 101thatissoldorotherwisedisposedofduringataxableyearbyataxpayerandforwhichan | |
534 | - | 102additionalmodificationwasmadeundersubdivision(3)ofsubsection2ofthissection,the | |
535 | - | 103amountbywhichadditionalmodificationmadeundersubdivision(3)ofsubsection2ofthis | |
536 | - | 104sectiononqualifiedpropertyhasnotbeenrecoveredthroughtheadditionalsubtractions | |
537 | - | 105providedinsubdivision(7)ofthissubsection; | |
538 | - | 106 (10)ForalltaxyearsbeginningonorafterJanuary1,2014,theamountofany | |
539 | - | 107incomereceivedaspaymentfromanyprogramwhichprovidescompensationtoagricultural | |
540 | - | 108producerswhohavesufferedalossastheresultofadisasteroremergency,includingthe: | |
541 | - | 109 (a)LivestockForageDisasterProgram; | |
542 | - | HCSHB642 15 110 (b)LivestockIndemnityProgram; | |
543 | - | 111 (c)EmergencyAssistanceforLivestock,Honeybees,andFarm-RaisedFish; | |
544 | - | 112 (d)EmergencyConservationProgram; | |
545 | - | 113 (e)NoninsuredCropDisasterAssistanceProgram; | |
546 | - | 114 (f)Pasture,Rangeland,ForagePilotInsuranceProgram; | |
547 | - | 115 (g)AnnualForagePilotProgram; | |
548 | - | 116 (h)LivestockRiskProtectionInsurancePlan; | |
549 | - | 117 (i)LivestockGrossMarginInsurancePlan; | |
550 | - | 118 (11)ForalltaxyearsbeginningonorafterJanuary1,2018,anyinterestexpensepaid | |
551 | - | 119oraccruedinthecurrenttaxableyear,butnotdeductedasaresultofthelimitationimposed | |
552 | - | 120under26U.S.C.Section163(j),asamended.Forthepurposesofthissubdivision,aninterest | |
553 | - | 121expenseisconsideredpaidoraccruedonlyinthefirsttaxableyearthedeductionwouldhave | |
554 | - | 122beenallowableunder26U.S.C.Section163,asamended,ifthelimitationunder26U.S.C. | |
555 | - | 123Section163(j),asamended,didnotexist; | |
556 | - | 124 (12)Onehundredpercentofanyretirementbenefitsreceivedbyanytaxpayerasa | |
557 | - | 125resultofthetaxpayer'sserviceintheArmedForcesoftheUnitedStates,includingreserve | |
558 | - | 126componentsandtheNationalGuardofthisstate,asdefinedin32U.S.C.Sections101(3)and | |
559 | - | 127109,andanyothermilitaryforceorganizedunderthelawsofthisstate;and | |
560 | - | 128 (13)ForalltaxyearsbeginningonorafterJanuary1,2022,onehundredpercentof | |
561 | - | 129anyfederal,state,orlocalgrantmoneysreceivedbythetaxpayerifthegrantmoneywas | |
562 | - | 130disbursedfortheexpresspurposeofprovidingorexpandingaccesstobroadbandinternetto | |
563 | - | 131areasofthestatedeemedtobelackingsuchaccess. | |
564 | - | 132 4.Thereshallbeaddedtoorsubtractedfromthetaxpayer'sfederaladjustedgross | |
565 | - | 133incomethetaxpayer'sshareoftheMissourifiduciaryadjustmentprovidedinsection143.351. | |
566 | - | 134 5.Thereshallbeaddedtoorsubtractedfromthetaxpayer'sfederaladjustedgross | |
567 | - | 135incomethemodificationsprovidedinsection143.411. | |
568 | - | 136 6.Inadditiontothemodificationstoataxpayer'sfederaladjustedgrossincomeinthis | |
569 | - | 137section,tocalculateMissouriadjustedgrossincomethereshallbesubtractedfromthe | |
570 | - | 138taxpayer'sfederaladjustedgrossincomeanygainrecognizedpursuantto26U.S.C.Section | |
571 | - | 1391033oftheInternalRevenueCodeof1986,asamended,arisingfromcompulsoryor | |
572 | - | 140involuntaryconversionofpropertyasaresultofcondemnationortheimminencethereof. | |
573 | - | 141 7.(1)Asusedinthissubsection,"qualifiedhealthinsurancepremium"meansthe | |
574 | - | 142amountpaidduringthetaxyearbysuchtaxpayerforanyinsurancepolicyprimarily | |
575 | - | 143providinghealthcarecoverageforthetaxpayer,thetaxpayer'sspouse,orthetaxpayer's | |
576 | - | 144dependents. | |
577 | - | 145 (2)Inadditiontothesubtractionsinsubsection3ofthissection,onehundredpercent | |
578 | - | 146oftheamountofqualifiedhealthinsurancepremiumsshallbesubtractedfromthetaxpayer's | |
579 | - | HCSHB642 16 147federaladjustedgrossincometotheextenttheamountpaidforsuchpremiumsisincludedin | |
580 | - | 148federaltaxableincome.Thetaxpayershallprovidethedepartmentofrevenuewithproofof | |
581 | - | 149theamountofqualifiedhealthinsurancepremiumspaid. | |
582 | - | 150 8.(1)BeginningJanuary1,2014,inadditiontothesubtractionsprovidedinthis | |
583 | - | 151section,onehundredpercentofthecostincurredbyataxpayerforahomeenergyaudit | |
584 | - | 152conductedbyanentitycertifiedbythedepartmentofnaturalresourcesundersection640.153 | |
585 | - | 153ortheimplementationofanyenergyefficiencyrecommendationsmadeinsuchanauditshall | |
586 | - | 154besubtractedfromthetaxpayer'sfederaladjustedgrossincometotheextenttheamountpaid | |
587 | - | 155foranysuchactivityisincludedinfederaltaxableincome.Thetaxpayershallprovidethe | |
588 | - | 156departmentofrevenuewithasummaryofanyrecommendationsmadeinaqualifiedhome | |
589 | - | 157energyaudit,thenameandcertificationnumberofthequalifiedhomeenergyauditorwho | |
590 | - | 158conductedtheaudit,andproofoftheamountpaidforanyactivitiesunderthissubsectionfor | |
591 | - | 159whichadeductionisclaimed.Thetaxpayershallalsoprovideacopyofthesummaryofany | |
592 | - | 160recommendationsmadeinaqualifiedhomeenergyaudittothedepartmentofnatural | |
593 | - | 161resources. | |
594 | - | 162 (2)Atnotimeshalladeductionclaimedunderthissubsectionbyanindividual | |
595 | - | 163taxpayerortaxpayersfilingcombinedreturnsexceedonethousanddollarsperyearfor | |
596 | - | 164individualtaxpayersorcumulativelyexceedtwothousanddollarsperyearfortaxpayers | |
597 | - | 165filingcombinedreturns. | |
598 | - | 166 (3)Anydeductionclaimedunderthissubsectionshallbeclaimedforthetaxyearin | |
599 | - | 167whichthequalifiedhomeenergyauditwasconductedorinwhichtheimplementationofthe | |
600 | - | 168energyefficiencyrecommendationsoccurred.Ifimplementationoftheenergyefficiency | |
601 | - | 169recommendationsoccurredduringmorethanoneyear,thedeductionmaybeclaimedinmore | |
602 | - | 170thanoneyear,subjecttothelimitationsprovidedundersubdivision(2)ofthissubsection. | |
603 | - | 171 (4)Adeductionshallnotbeclaimedforanyotherwiseeligibleactivityunderthis | |
604 | - | 172subsectionifsuchactivityqualifiedforandreceivedanyrebateorotherincentivethrougha | |
605 | - | 173state-sponsoredenergyprogramorthroughanelectriccorporation,gascorporation,electric | |
606 | - | 174cooperative,ormunicipallyownedutility. | |
607 | - | 175 9.Theprovisionsofsubsection8ofthissectionshallexpireonDecember31,2020. | |
608 | - | 176 10.(1)Asusedinthissubsection,thefollowingtermsmean: | |
609 | - | 177 (a)"Beginningfarmer",ataxpayerwho: | |
610 | - | 178 a.HasfiledatleastonebutnotmorethantenInternalRevenueServiceScheduleF | |
611 | - | 179(Form1040)ProfitorLossFromFarmingformssinceturningeighteenyearsofage; | |
612 | - | 180 b.IsapprovedforabeginningfarmerloanthroughtheUSDAFarmServiceAgency | |
613 | - | 181BeginningFarmerdirectorguaranteedloanprogram; | |
614 | - | HCSHB642 17 182 c.Hasafarmingoperationthatisdeterminedbythedepartmentofagriculturetobe | |
615 | - | 183newproductionagriculturebutistheprincipaloperatorofafarmandhassubstantialfarming | |
616 | - | 184knowledge;or | |
617 | - | 185 d.Hasbeendeterminedbythedepartmentofagriculturetobeaqualifiedfamily | |
618 | - | 186member; | |
619 | - | 187 (b)"Farmowner",[anindividual] ataxpayerwhoownsfarmlandanddisposesofor | |
620 | - | 188relinquishesuseofallorsomeportionofsuchfarmlandasfollows: | |
621 | - | 189 a.Asaletoabeginningfarmer; | |
622 | - | 190 b.Aleaseorrentalagreementnotexceedingtenyearswithabeginningfarmer;or | |
623 | - | 191 c.Acrop-sharearrangementnotexceedingtenyearswithabeginningfarmer; | |
624 | - | 192 (c)"Qualifiedfamilymember",anindividualwhoisrelatedtoafarmownerwithin | |
625 | - | 193thefourthdegreebyblood,marriage,oradoptionandwhoispurchasingorleasingorisina | |
626 | - | 194crop-sharearrangementforlandfromalloraportionofsuchfarmowner'sfarmingoperation; | |
627 | - | 195 (d)"Taxpayer",anyindividual,trust,firm,partnerinafirm,corporation, | |
628 | - | 196partnership,shareholderinanScorporation,ormemberofalimitedliabilitycompany | |
629 | - | 197subjecttotheincometaximposedunderthischapter,excludingwithholdingtax | |
630 | - | 198imposedundersections143.191to143.265. | |
631 | - | 199 (2)(a)Inadditiontoallothersubtractionsauthorizedinthissection,ataxpayerwho | |
632 | - | 200isafarmownerwhosellsalloraportionofsuchfarmlandtoabeginningfarmermaysubtract | |
633 | - | 201fromsuchtaxpayer'sMissouriadjustedgrossincomeanamounttotheextentincludedin | |
634 | - | 202federaladjustedgrossincomeasprovidedinthissubdivision. | |
635 | - | 203 (b)Subjecttothelimitationsinparagraph(c)ofthissubdivision,theamountthatmay | |
636 | - | 204besubtractedshallbeequaltotheportionofcapitalgainsreceivedfromthesaleofsuch | |
637 | - | 205farmlandthatsuchtaxpayerreceivesinthetaxyearforwhichsuchtaxpayersubtractssuch | |
638 | - | 206capitalgain. | |
639 | - | 207 (c)Ataxpayermaysubtractthefollowingamountsandpercentagespertaxyearin | |
640 | - | 208totalcapitalgainsreceivedfromthesaleofsuchfarmlandunderthissubdivision: | |
641 | - | 209 a.Forthefirsttwomilliondollarsreceived,onehundredpercent; | |
642 | - | 210 b.Forthenextonemilliondollarsreceived,eightypercent; | |
643 | - | 211 c.Forthenextonemilliondollarsreceived,sixtypercent; | |
644 | - | 212 d.Forthenextonemilliondollarsreceived,fortypercent;and | |
645 | - | 213 e.Forthenextonemilliondollarsreceived,twentypercent. | |
646 | - | 214 (d)Thedepartmentofrevenueshallprepareanannualreportreviewingthecostsand | |
647 | - | 215benefitsandcontainingstatisticalinformationregardingthesubtractionofcapitalgains | |
648 | - | 216authorizedunderthissubdivisionfortheprevioustaxyearincluding,butnotlimitedto,the | |
649 | - | 217totalamountofallcapitalgainssubtractedandthenumberoftaxpayerssubtractingsuch | |
650 | - | 218capitalgains.SuchreportshallbesubmittedbeforeFebruaryfirstofeachyeartothe | |
651 | - | HCSHB642 18 219committeeonagriculturepolicyoftheMissourihouseofrepresentativesandthecommittee | |
652 | - | 220onagriculture,foodproductionandoutdoorresourcesoftheMissourisenate,orthesuccessor | |
653 | - | 221committees. | |
654 | - | 222 (3)(a)Inadditiontoallothersubtractionsauthorizedinthissection,ataxpayerwho | |
655 | - | 223isafarmownerwhoentersaleaseorrentalagreementforalloraportionofsuchfarmland | |
656 | - | 224withabeginningfarmermaysubtractfromsuchtaxpayer'sMissouriadjustedgrossincomean | |
657 | - | 225amounttotheextentincludedinfederaladjustedgrossincomeasprovidedinthis | |
658 | - | 226subdivision. | |
659 | - | 227 (b)Subjecttothelimitationinparagraph(c)ofthissubdivision,theamountthatmay | |
660 | - | 228besubtractedshallbeequaltotheportionofcashrentincomereceivedfromtheleaseor | |
661 | - | 229rentalofsuchfarmlandthatsuchtaxpayerreceivesinthetaxyearforwhichsuchtaxpayer | |
662 | - | 230subtractssuchincome. | |
663 | - | 231 (c)Notaxpayershallsubtractmorethantwenty-fivethousanddollarspertaxyearin | |
664 | - | 232totalcashrentincomereceivedfromtheleaseorrentalofsuchfarmlandunderthis | |
665 | - | 233subdivision. | |
666 | - | 234 (4)(a)Inadditiontoallothersubtractionsauthorizedinthissection,ataxpayerwho | |
667 | - | 235isafarmownerwhoentersacrop-sharearrangementonalloraportionofsuchfarmlandwith | |
668 | - | 236abeginningfarmermaysubtractfromsuchtaxpayer'sMissouriadjustedgrossincomean | |
669 | - | 237amounttotheextentincludedinfederaladjustedgrossincomeasprovidedinthis | |
670 | - | 238subdivision. | |
671 | - | 239 (b)Subjecttothelimitationinparagraph(c)ofthissubdivision,theamountthatmay | |
672 | - | 240besubtractedshallbeequaltotheportionofincomereceivedfromthecrop-share | |
673 | - | 241arrangementonsuchfarmlandthatsuchtaxpayerreceivesinthetaxyearforwhichsuch | |
674 | - | 242taxpayersubtractssuchincome. | |
675 | - | 243 (c)Notaxpayershallsubtractmorethantwenty-fivethousanddollarspertaxyearin | |
676 | - | 244totalincomereceivedfromtheleaseorrentalofsuchfarmlandunderthissubdivision. | |
677 | - | 245 (5)Thedepartmentofagricultureshall,byrule,establishaprocesstoverifythata | |
678 | - | 246taxpayerisabeginningfarmerforpurposesofthissectionandshallprovideverificationto | |
679 | - | 247thebeginningfarmerandfarmsellerofsuchfarmer'sandseller'scertificationand | |
680 | - | 248qualificationfortheexemptionprovidedinthissubsection. | |
681 | - | 178.530.1.Thestateboardofeducationshallestablishstandardsandannually | |
682 | - | 2inspect,asabasisforapproval,allpublicprevocational,vocationalschools,StateTechnical | |
683 | - | 3CollegeofMissouri,departmentsandclassesreceivingstateorfederalmoneysforgiving | |
684 | - | 4traininginagriculture,industrial,homeeconomicsandcommercialsubjectsandallschools, | |
685 | - | 5departmentsandclassesreceivingstateorfederalmoneysforthepreparationofteachersand | |
686 | - | 6supervisorsofsuchsubjects.Thepublicprevocationalandvocationalschools,State | |
687 | - | 7TechnicalCollegeofMissouri,departments,andclasses,andthetrainingschools, | |
688 | - | HCSHB642 19 8departmentsandclassesareentitledtothestateorfederalmoneyssolongastheyare | |
689 | - | 9approvedbythestateboardofeducation,astosite,plant,equipment,qualificationsof | |
690 | - | 10teachers,admissionofpupils,coursesofstudyandmethodsofinstruction.Alldisbursements | |
691 | - | 11ofstateorfederalmoneysforthebenefitoftheapprovedprevocationalandvocational | |
692 | - | 12schools,StateTechnicalCollegeofMissouri,departmentsandclassesshallbemade | |
693 | - | 13semiannually.TheschoolboardofeachapprovedschoolorthegoverningbodyofState | |
694 | - | 14TechnicalCollegeofMissourishallfileareportwiththestateboardofeducationatthetimes | |
695 | - | 15andintheformthatthestateboardrequires.Uponreceiptofasatisfactoryreport,thestate | |
696 | - | 16boardofeducationshallcertifytothecommissionerofadministrationforhisapprovalthe | |
697 | - | 17amountofthestateandfederalmoneysduetheschooldistrictorStateTechnicalCollegeof | |
698 | - | 18Missouri.Theamountduetheschooldistrictshallbecertifiedbythecommissionerof | |
699 | - | 19administrationandproperwarrantthereforshallbeissuedtothedistricttreasurerorState | |
700 | - | 20TechnicalCollegeofMissouri. | |
701 | - | 21 2.Notwithstandingtheprovisionsofsubsection1ofthissection,thestateboardof | |
702 | - | 22educationshallestablishstandardsforagriculturaleducationthatmaybeadoptedbyaprivate | |
703 | - | 23schoolaccreditedbyanagencyrecognizedbytheUnitedStatesDepartmentofEducationas | |
704 | - | 24anaccreditorofprivateschoolsthatwishestoprovidequalityvocationalprogramming | |
705 | - | 25outsidetherequirementsof,butconsistentwith,thefederalVocationalEducationAct.Such | |
706 | - | 26standardsshallbesufficienttoqualifyaprivateschooltoapplytothestatechapterfor | |
707 | - | 27approvalofalocalchapterofafederallycharterednationalagriculturaleducationassociation | |
708 | - | 28onaformdevelopedforthatpurposebythedepartmentofelementaryandsecondary | |
709 | - | 29educationwithouteligibilitytoreceivestateorfederalfundingforagriculturalvocational | |
710 | - | 30education.Theprovisionsofthissubsectionshallnotbeconstruedtocreateeligibilityfora | |
711 | - | 31privateschooltoreceivestateorfederalfundingforagriculturalvocationaleducation,but | |
712 | - | 32shallnotprohibitaprivateschoolfromreceivingstateorfederalfundsforwhichsuchprivate | |
713 | - | 33schoolwouldotherwisebeeligibleforagriculturalvocationaleducation.Anysuchprivate | |
714 | - | 34schoolshallreimbursethedepartmentannuallyforthecostofoversightandmaintenanceof | |
715 | - | 35theprogram. | |
716 | - | 36 3.(1)Thedepartmentofelementaryandsecondaryeducation,throughits | |
717 | - | 37agriculturaleducationsection,shallbeauthorizedtoestablishapilotprogram,beginningin | |
718 | - | 38the2020-21schoolyearandendingonJunethirtiethofthe2025-26schoolyear, to | |
719 | - | 39provideforagriculturaleducationinelementaryschoolsinthestate.[Thepurposeofthepilot | |
720 | - | 40programshallbetodeterminewhetherandhowtoimplementanelementaryagricultural | |
721 | - | 41educationprogramstatewide.] Forthe2026-27schoolyearandallsubsequentschool | |
722 | - | 42years,thepilotprogramestablishedinthissubsectionmaybecomeaprogram | |
723 | - | 43implementedinallelementaryschoolsinthestate. | |
724 | - | HCSHB642 20 44 (2)[Thedepartment,throughitsemployeeswhoworkintheagriculturaleducation | |
725 | - | 45section,isauthorizedtoselectfromamongapplicationssubmittedbythepublicelementary | |
726 | - | 46schoolsaminimumofsixteenpublicelementaryschoolsforparticipationinthepilot | |
727 | - | 47program.Thedepartmentshalldevelopanapplicationprocessforpublicelementaryschools | |
728 | - | 48toapplytoparticipateinthepilotprogram.Thelocalschoolboardforeachelementary | |
729 | - | 49schoolselectedtobeinthepilotprogramshallagreetoimplementandfullyfundan | |
730 | - | 50elementaryagriculturaleducationprograminsuchschoolandtocontinuetoprovidesuch | |
731 | - | 51elementaryagriculturaleducationprogramforaperiodnoshorterthanthreeyears.Thelocal | |
732 | - | 52schooldistrictmayemployanagriculturaleducationteachertoprovidesuchprogramforthe | |
733 | - | 53elementaryschool. | |
734 | - | 54 (3)Thedepartment,throughitsemployeeswhoworkintheagriculturaleducation | |
735 | - | 55section,andlocalschooldistrictsshallcollaboratetoestablishtheinstructionalmodelfor | |
736 | - | 56eachelementaryagriculturaleducationprogram.Suchinstructionalmodelshallbegrade- | |
737 | - | 57appropriateandincludeinstructioninanorganizedclassroom,collaborativelearning | |
738 | - | 58experiencesthroughinvestigationandinquiry,includinglaboratoryandsite-basedlearning | |
739 | - | 59activities,andpersonal,leadership,andcareerdevelopmentopportunities. | |
740 | - | 60 (4)Thedepartment,throughitsagriculturaleducationsection,shallprovidefora | |
741 | - | 61programevaluationregardingthesuccessandimpactofthepilotprogramuponcompletionof | |
742 | - | 62thethirdyearofthepilotprogramandshallreporttheresultsofsuchevaluationtothe | |
743 | - | 63relevanthouseandsenatecommitteesonagricultureandeducation. | |
744 | - | 64 4.]Thedepartmentshallmaintainanadequatenumberoffull-timeemployees, | |
745 | - | 65certifiedinagriculturaleducationanddistributedregionallythroughoutthestate,toprovide | |
746 | - | 66accountabilityforprogramdeliveryofagriculturaleducation,tocontinuetodevelopand | |
747 | - | 67maintainpertinentagriculturaleducationinstructionalmodelsandstandards,toassistlocal | |
748 | - | 68schooldistrictsonmattersrelatedtoagriculturaleducation,andtocoordinateregionaland | |
749 | - | 69statewideactivitiessupportingK-12agriculturaleducationprogramming. | |
750 | - | 70 [5.Nothinginthissectionshallbeconstruedtorequirepublicelementaryschoolsto | |
751 | - | 71participateinthepilotprogram.] (3)Therequirementsofsection160.514shallnotapply | |
752 | - | 72tothissubsection. | |
753 | - | 272.138.Whenanownerofrealestatedesirestoconstruct,maintain,orrepaira | |
754 | - | 2divisionfencetoencloseafieldorenclosurewhereanimalsarekeptasprovidedunder | |
755 | - | 3section272.010,suchowner,oracontractorhiredbysuchowner,mayenteronthe | |
756 | - | 4adjoiningpropertyuptoadistanceoftenfeetforthelengthofsuchdivisionfenceto | |
757 | - | 5construct,maintain,orrepairsuchdivisionfence.Theownerorcontractor | |
758 | - | 6constructing,maintaining,orrepairingsuchdivisionfenceisnotguiltyoftrespassfor | |
759 | - | 7enteringontotheadjoiningpropertyduringtheconstruction,maintenance,orrepairof | |
760 | - | 8suchdivisionfence,providedthattheownerorcontractordoesnotenterontothe | |
761 | - | HCSHB642 21 9adjoiningpropertybeyondthetenfeetspecifiedinthissection.However,suchowneror | |
762 | - | 10contractorshallbeliableforalldamages,ifany,causedbyentryontotheadjoining | |
763 | - | 11property,includingdamagestocrops.Notwithstandinganyprovisiontothecontrary, | |
764 | - | 12theownerorcontractorthatconstructs,maintains,orrepairssuchdivisionfenceunder | |
765 | - | 13thissectionshallnotbeliablefordamagesforclearingorremovinganytree,brush,or | |
766 | - | 14vegetationthatliesdirectlyuponthepropertyboundarylinewheresuchdivisionfence | |
767 | - | 15isconstructed,maintained,orrepaired,sothatsuchdivisionfencemaybeconstructed, | |
768 | - | 16maintained,orrepaireduponsuchpropertyboundaryline.Theprovisionsofthis | |
769 | - | 17sectionshallnotapplywhentheadjoiningpropertyisownedoroperatedbyanyutility | |
770 | - | 18company,railroad,orazoologicalpark,wildlifeconservationfacility,oranimal | |
771 | - | 19sanctuaryaccreditedbytheAssociationofZoosandAquariumsorasimilarly | |
772 | - | 20recognizedaccreditingbody.Nothinginthissectionshallbeconstruedtoallowan | |
773 | - | 21ownerorcontractortoenterintoabuildingontheadjoiningproperty. | |
774 | - | 272.380.Whenanownerofrealestatedesirestoconstruct,maintain,orrepaira | |
775 | - | 2divisionfencetoencloseafieldorenclosurewhereanimalsarekeptorplacedas | |
776 | - | 3providedundersection272.220,suchowner,oracontractorhiredbysuchowner,may | |
777 | - | 4enterontheadjoiningpropertyuptoadistanceoftenfeetforthelengthofsuchdivision | |
778 | - | 5fencetoconstruct,maintain,orrepairsuchdivisionfence.Theownerorcontractor | |
779 | - | 6constructing,maintaining,orrepairingsuchdivisionfenceisnotguiltyoftrespassfor | |
780 | - | 7enteringontotheadjoiningpropertyduringtheconstruction,maintenance,orrepairof | |
781 | - | 8suchdivisionfence,providedthattheownerorcontractordoesnotenterontothe | |
782 | - | 9adjoiningpropertybeyondthetenfeetspecifiedinthissection.However,suchowneror | |
783 | - | 10contractorshallbeliableforalldamages,ifany,causedbyentryontotheadjoining | |
784 | - | 11property,includingdamagestocrops.Notwithstandinganyprovisiontothecontrary, | |
785 | - | 12theownerorcontractorthatconstructs,maintains,orrepairssuchdivisionfenceunder | |
786 | - | 13thissectionshallnotbeliablefordamagesforclearingorremovinganytree,brush,or | |
787 | - | 14vegetationthatliesdirectlyuponthepropertyboundarylinewheresuchdivisionfence | |
788 | - | 15isconstructed,maintained,orrepaired,sothatsuchdivisionfencemaybeconstructed, | |
789 | - | 16maintained,orrepaireduponsuchpropertyboundaryline.Theprovisionsofthis | |
790 | - | 17sectionshallnotapplywhentheadjoiningpropertyisownedoroperatedbyanyutility | |
791 | - | 18company,railroad,orazoologicalpark,wildlifeconservationfacility,oranimal | |
792 | - | 19sanctuaryaccreditedbytheAssociationofZoosandAquariumsorasimilarly | |
793 | - | 20recognizedaccreditingbody.Nothinginthissectionshallbeconstruedtoallowan | |
794 | - | 21ownerorcontractortoenterintoabuildingontheadjoiningproperty. | |
795 | - | 301.010.Asusedinthischapterandsections304.010to304.040,304.120to | |
796 | - | 2304.260,andsections307.010to307.175,thefollowingtermsmean: | |
797 | - | HCSHB642 22 3 (1)"All-terrainvehicle",anymotorizedvehiclemanufacturedandusedexclusively | |
798 | - | 4foroff-highwayuse,withanunladendryweightofonethousandfivehundredpoundsorless, | |
799 | - | 5travelingonthree,fourormorenonhighwaytires,witheither: | |
800 | - | 6 (a)Aseatdesignedtobestraddledbytheoperator,andhandlebarsforsteering | |
801 | - | 7control,butexcludinganelectricbicycle;or | |
802 | - | 8 (b)Awidthoffiftyinchesorless,measuredfromoutsideoftirerimtooutsideoftire | |
803 | - | 9rim,regardlessofseatingorsteeringarrangement; | |
804 | - | 10 (2)"Autocycle",athree-wheeledmotorvehiclewhichthedriversandpassengersride | |
805 | - | 11inapartiallyorcompletelyenclosednonstraddleseatingarea,thatisdesignedtobe | |
806 | - | 12controlledwithasteeringwheelandpedals,andthathasmetapplicableDepartmentof | |
807 | - | 13TransportationNationalHighwayTrafficSafetyAdministrationrequirementsorfederal | |
808 | - | 14motorcyclesafetystandards; | |
809 | - | 15 (3)"Automobiletransporter",anyvehiclecombinationcapableofcarryingcargoon | |
810 | - | 16thepowerunitanddesignedandusedforthetransportofassembledmotorvehicles,including | |
811 | - | 17truckcamperunits; | |
812 | - | 18 (4)"Axleload",thetotalloadtransmittedtotheroadbyallwheelswhosecentersare | |
813 | - | 19includedbetweentwoparalleltransverseverticalplanesfortyinchesapart,extendingacross | |
814 | - | 20thefullwidthofthevehicle; | |
815 | - | 21 (5)"Backhaul",thereturntripofavehicletransportingcargoorgeneralfreight, | |
816 | - | 22especiallywhencarryinggoodsbackoverallorpartofthesameroute; | |
817 | - | 23 (6)"Boattransporter",anyvehiclecombinationcapableofcarryingcargoonthe | |
818 | - | 24powerunitanddesignedandusedspecificallytotransportassembledboatsandboathulls. | |
819 | - | 25Boatsmaybepartiallydisassembledtofacilitatetransporting; | |
820 | - | 26 (7)"Bodyshop",abusinessthatrepairsphysicaldamageonmotorvehiclesthatare | |
821 | - | 27notownedbytheshoporitsofficersoremployeesbymending,straightening,replacingbody | |
822 | - | 28parts,orpainting; | |
823 | - | 29 (8)"Bus",amotorvehicleprimarilyforthetransportationofadriverandeightor | |
824 | - | 30morepassengersbutnotincludingshuttlebuses; | |
825 | - | 31 (9)"Commercialmotorvehicle",amotorvehicledesignedorregularlyusedfor | |
826 | - | 32carryingfreightandmerchandise,ormorethaneightpassengersbutnotincludingvanpoolsor | |
827 | - | 33shuttlebuses; | |
828 | - | 34 (10)"Cottontrailer",atrailerdesigned[andusedexclusively] fortransportingcotton | |
829 | - | 35atspeedslessthan[forty] seventymilesperhourfromfieldtofieldorfromfieldtomarket | |
830 | - | 36andreturn; | |
831 | - | 37 (11)"Dealer",anyperson,firm,corporation,association,agentorsubagentengaged | |
832 | - | 38inthesaleorexchangeofnew,usedorreconstructedmotorvehiclesortrailers; | |
833 | - | 39 (12)"Director"or"directorofrevenue",thedirectorofthedepartmentofrevenue; | |
834 | - | HCSHB642 23 40 (13)"Driveawayoperation": | |
835 | - | 41 (a)Themovementofamotorvehicleortrailerbyanypersonormotorcarrierother | |
836 | - | 42thanadealeroveranypublichighway,underitsownpowersingly,orinafixedcombination | |
837 | - | 43oftwoormorevehicles,forthepurposeofdeliveryforsaleorfordeliveryeitherbeforeor | |
838 | - | 44aftersale; | |
839 | - | 45 (b)Themovementofanyvehicleorvehicles,notownedbythetransporter, | |
840 | - | 46constitutingthecommoditybeingtransported,byapersonengagedinthebusinessof | |
841 | - | 47furnishingdriversandoperatorsforthepurposeoftransportingvehiclesintransitfromone | |
842 | - | 48placetoanotherbythedriveawayortowawaymethods;or | |
843 | - | 49 (c)Themovementofamotorvehiclebyanypersonwhoislawfullyengagedinthe | |
844 | - | 50businessoftransportingordeliveringvehiclesthatarenottheperson'sownandvehiclesofa | |
845 | - | 51typeotherwiserequiredtoberegistered,bythedriveawayortowawaymethods,fromapoint | |
846 | - | 52ofmanufacture,assemblyordistributionorfromtheownerofthevehiclestoadealerorsales | |
847 | - | 53agentofamanufacturerortoanyconsigneedesignatedbytheshipperorconsignor; | |
848 | - | 54 (14)"Dromedary",abox,deck,orplatemountedbehindthecabandforwardofthe | |
849 | - | 55fifthwheelontheframeofthepowerunitofatrucktractor-semitrailercombination.Atruck | |
850 | - | 56tractorequippedwithadromedarymaycarrypartofaloadwhenoperatingindependentlyor | |
851 | - | 57inacombinationwithasemitrailer; | |
852 | - | 58 (15)"Electricbicycle",abicycleequippedwithfullyoperablepedals,asaddleorseat | |
853 | - | 59fortherider,andanelectricmotoroflessthan750wattsthatmeetstherequirementsofoneof | |
854 | - | 60thefollowingthreeclasses: | |
855 | - | 61 (a)"Class1electricbicycle",anelectricbicycleequippedwithamotorthatprovides | |
856 | - | 62assistanceonlywhentheriderispedalingandthatceasestoprovideassistancewhenthe | |
857 | - | 63bicyclereachesthespeedoftwentymilesperhour; | |
858 | - | 64 (b)"Class2electricbicycle",anelectricbicycleequippedwithamotorthatmaybe | |
859 | - | 65usedexclusivelytopropelthebicycleandthatisnotcapableofprovidingassistancewhenthe | |
860 | - | 66bicyclereachesthespeedoftwentymilesperhour;or | |
861 | - | 67 (c)"Class3electricbicycle",anelectricbicycleequippedwithamotorthatprovides | |
862 | - | 68assistanceonlywhentheriderispedalingandthatceasestoprovideassistancewhenthe | |
863 | - | 69bicyclereachesthespeedoftwenty-eightmilesperhour; | |
864 | - | 70 (16)"Farmtractor",atractorusedexclusivelyforagriculturalpurposes; | |
865 | - | 71 (17)"Fleet",anygroupoftenormoremotorvehiclesownedbythesameowner; | |
866 | - | 72 (18)"Fleetvehicle",amotorvehiclewhichisincludedaspartofafleet; | |
867 | - | 73 (19)"Fullmount",avehiclemountedcompletelyontheframeofeitherthefirstorlast | |
868 | - | 74vehicleinasaddlemountcombination; | |
869 | - | 75 (20)"Grossweight",theweightofvehicleand/orvehiclecombinationwithoutload, | |
870 | - | 76plustheweightofanyloadthereon; | |
871 | - | HCSHB642 24 77 (21)"Hail-damagedvehicle",anyvehicle,thebodyofwhichhasbecomedentedas | |
872 | - | 78theresultoftheimpactofhail; | |
873 | - | 79 (22)"Highway",anypublicthoroughfareforvehicles,includingstateroads,county | |
874 | - | 80roadsandpublicstreets,avenues,boulevards,parkwaysoralleysinanymunicipality; | |
875 | - | 81 (23)"Improvedhighway",ahighwaywhichhasbeenpavedwithgravel,macadam, | |
876 | - | 82concrete,brickorasphalt,orsurfacedinsuchamannerthatitshallhaveahard,smooth | |
877 | - | 83surface; | |
878 | - | 84 (24)"Intersectinghighway",anyhighwaywhichjoinsanother,whetherornotit | |
879 | - | 85crossesthesame; | |
880 | - | 86 (25)"Junkvehicle",avehiclewhich: | |
881 | - | 87 (a)Isincapableofoperationoruseuponthehighwaysandhasnoresalevalueexcept | |
882 | - | 88asasourceofpartsorscrap;or | |
883 | - | 89 (b)Hasbeendesignatedasjunkorasubstantiallyequivalentdesignationbythisstate | |
884 | - | 90oranyotherstate; | |
885 | - | 91 (26)"Kitvehicle",amotorvehicleassembledbyapersonotherthanagenerally | |
886 | - | 92recognizedmanufacturerofmotorvehiclesbytheuseofagliderkitorreplicapurchasedfrom | |
887 | - | 93anauthorizedmanufacturerandaccompaniedbyamanufacturer'sstatementoforigin; | |
888 | - | 94 (27)"Landimprovementcontractors'commercialmotorvehicle",anynot-for-hire | |
889 | - | 95commercialmotorvehicletheoperationofwhichisconfinedto: | |
890 | - | 96 (a)Anareathatextendsnotmorethanaradiusofonehundredfiftymilesfromits | |
891 | - | 97homebaseofoperationswhentransportingitsowner'smachinery,equipment,orauxiliary | |
892 | - | 98suppliestoorfromprojectsinvolvingsoilandwaterconservation,ortoandfromequipment | |
893 | - | 99dealers'maintenancefacilitiesformaintenancepurposes;or | |
894 | - | 100 (b)Anareathatextendsnotmorethanaradiusoffiftymilesfromitshomebaseof | |
895 | - | 101operationswhentransportingitsowner'smachinery,equipment,orauxiliarysuppliestoor | |
896 | - | 102fromprojectsnotinvolvingsoilandwaterconservation. | |
897 | - | 103 | |
898 | - | 104Nothinginthissubdivisionshallbeconstruedtopreventanymotorvehiclefrombeing | |
899 | - | 105registeredasacommercialmotorvehicleorlocalcommercialmotorvehicle; | |
900 | - | 106 (28)"Localcommercialmotorvehicle",acommercialmotorvehiclewhose | |
901 | - | 107operationsareconfinedtoamunicipalityandthatareaextendingnotmorethanfiftymiles | |
902 | - | 108therefrom,oracommercialmotorvehiclewhoseproperty-carryingoperationsareconfined | |
903 | - | 109solelytothetransportationofpropertyownedbyanypersonwhoistheowneroroperatorof | |
904 | - | 110suchvehicletoorfromafarmownedbysuchpersonorundertheperson'scontrolbyvirtue | |
905 | - | 111ofalandlordandtenantlease;providedthatanysuchpropertytransportedtoanysuchfarmis | |
906 | - | 112foruseintheoperationofsuchfarm; | |
907 | - | HCSHB642 25 113 (29)"Locallogtruck",acommercialmotorvehiclewhichisregisteredpursuantto | |
908 | - | 114thischaptertooperateasamotorvehicleonthepublichighwaysofthisstate;used | |
909 | - | 115exclusivelyinthisstate;usedtotransportharvestedforestproducts;operatedsolelyata | |
910 | - | 116forestedsiteandinanareaextendingnotmorethanaonehundredfiftymileradiusfromsuch | |
911 | - | 117site;andwhenoperatedonthenationalsystemofinterstateanddefensehighwaysdescribed | |
912 | - | 118in23U.S.C.Section103,asamended,oroutsidetheonehundredfiftymileradiusfromsuch | |
913 | - | 119sitewithanextendeddistancelocallogtruckpermit,doesnothavemorethanfouraxles,and | |
914 | - | 120doesnotpullatrailerwhichhasmorethanthreeaxles.Harvestingequipmentwhichisused | |
915 | - | 121specificallyforcutting,felling,trimming,delimbing,debarking,chipping,skidding,loading, | |
916 | - | 122unloading,andstackingmaybetransportedonalocallogtruck; | |
917 | - | 123 (30)"Locallogtrucktractor",acommercialmotorvehiclewhichisregisteredunder | |
918 | - | 124thischaptertooperateasamotorvehicleonthepublichighwaysofthisstate;used | |
919 | - | 125exclusivelyinthisstate;usedtotransportharvestedforestproducts,operatedataforestedsite | |
920 | - | 126andinanareaextendingnotmorethanaonehundredfiftymileradiusfromsuchsite;and | |
921 | - | 127whenoperatedonthenationalsystemofinterstateanddefensehighwaysdescribedin23 | |
922 | - | 128U.S.C.Section103,asamended,oroutsidetheonehundredfiftymileradiusfromsuchsite | |
923 | - | 129withanextendeddistancelocallogtruckpermit,doesnothavemorethanthreeaxlesand | |
924 | - | 130doesnotpullatrailerwhichhasmorethanthreeaxles; | |
925 | - | 131 (31)"Localtransitbus",abuswhoseoperationsareconfinedwhollywithina | |
926 | - | 132municipalcorporation,orwhollywithinamunicipalcorporationandacommercialzone,as | |
927 | - | 133definedinsection390.020,adjacentthereto,formingapartofapublictransportationsystem | |
928 | - | 134withinsuchmunicipalcorporationandsuchmunicipalcorporationandadjacentcommercial | |
929 | - | 135zone; | |
930 | - | 136 (32)"Logtruck",avehiclewhichisnotalocallogtruckorlocallogtrucktractorand | |
931 | - | 137isusedexclusivelytotransportharvestedforestproductstoandfromforestedsiteswhichis | |
932 | - | 138registeredpursuanttothischaptertooperateasamotorvehicleonthepublichighwaysofthis | |
933 | - | 139stateforthetransportationofharvestedforestproducts; | |
934 | - | 140 (33)"Majorcomponentparts",therearclip,cowl,frame,body,cab,front-end | |
935 | - | 141assembly,andfrontclip,asthosetermsaredefinedbythedirectorofrevenuepursuantto | |
936 | - | 142rulesandregulationsorbyillustrations; | |
937 | - | 143 (34)"Manufacturer",anyperson,firm,corporationorassociationengagedinthe | |
938 | - | 144businessofmanufacturingorassemblingmotorvehicles,trailersorvesselsforsale; | |
939 | - | 145 (35)"Motorchangevehicle",avehiclemanufacturedpriortoAugust,1957,which | |
940 | - | 146receivesanew,rebuiltorusedengine,andwhichusedthenumberstampedontheoriginal | |
941 | - | 147engineasthevehicleidentificationnumber; | |
942 | - | 148 (36)"Motorvehicle",anyself-propelledvehiclenotoperatedexclusivelyupontracks, | |
943 | - | 149exceptfarmtractorsandelectricbicycles; | |
944 | - | HCSHB642 26 150 (37)"Motorvehicleprimarilyforbusinessuse",anyvehicleotherthanarecreational | |
945 | - | 151motorvehicle,motorcycle,motortricycle,oranycommercialmotorvehiclelicensedforover | |
946 | - | 152twelvethousandpounds: | |
947 | - | 153 (a)Offeredforhireorlease;or | |
948 | - | 154 (b)Theownerofwhichalsoownstenormoresuchmotorvehicles; | |
949 | - | 155 (38)"Motorcycle",amotorvehicleoperatedontwowheels; | |
950 | - | 156 (39)"Motorizedbicycle",anytwo-wheeledorthree-wheeleddevicehavingan | |
951 | - | 157automatictransmissionandamotorwithacylindercapacityofnotmorethanfiftycubic | |
952 | - | 158centimeters,whichproduceslessthanthreegrossbrakehorsepower,andiscapableof | |
953 | - | 159propellingthedeviceatamaximumspeedofnotmorethanthirtymilesperhouronlevel | |
954 | - | 160ground,butexcludinganelectricbicycle; | |
955 | - | 161 (40)"Motortricycle",amotorvehicleuponwhichtheoperatorstraddlesorsitsastride | |
956 | - | 162thatisdesignedtobecontrolledbyhandlebarsandisoperatedonthreewheels,includinga | |
957 | - | 163motorcyclewhileoperatedwithanyconveyance,temporaryorotherwise,requiringtheuseof | |
958 | - | 164athirdwheel,butexcludinganelectricbicycle.Amotortricycleshallnotbeincludedinthe | |
959 | - | 165definitionofall-terrainvehicle; | |
960 | - | 166 (41)"Municipality",anycity,townorvillage,whetherincorporatedornot; | |
961 | - | 167 (42)"Nonresident",aresidentofastateorcountryotherthanthestateofMissouri; | |
962 | - | 168 (43)"Non-USA-stdmotorvehicle",amotorvehiclenotoriginallymanufacturedin | |
963 | - | 169compliancewithUnitedStatesemissionsorsafetystandards; | |
964 | - | 170 (44)"Operator",anypersonwhooperatesordrivesamotorvehicle; | |
965 | - | 171 (45)"Owner",anyperson,firm,corporationorassociation,whoholdsthelegaltitle | |
966 | - | 172toavehicleorwhohasexecutedabuyer'sorderorretailinstallmentsalescontractwitha | |
967 | - | 173motorvehicledealerlicensedundersections301.550to301.580forthepurchaseofavehicle | |
968 | - | 174withanimmediaterightofpossessionvestedinthetransferee,orintheeventavehicleisthe | |
969 | - | 175subjectofanagreementfortheconditionalsaleorleasethereofwiththerightofpurchase | |
970 | - | 176uponperformanceoftheconditionsstatedintheagreementandwithanimmediaterightof | |
971 | - | 177possessionvestedintheconditionalvendeeorlessee,orintheeventamortgagorofavehicle | |
972 | - | 178isentitledtopossession,thensuchconditionalvendeeorlesseeormortgagorshallbedeemed | |
973 | - | 179theowner; | |
974 | - | 180 (46)"Publicgarage",aplaceofbusinesswheremotorvehiclesarehoused,stored, | |
975 | - | 181repaired,reconstructedorrepaintedforpersonsotherthantheownersoroperatorsofsuch | |
976 | - | 182placeofbusiness; | |
977 | - | 183 (47)"Rebuilder",abusinessthatrepairsorrebuildsmotorvehiclesownedbythe | |
978 | - | 184rebuilder,butdoesnotincludecertificatedcommonorcontractcarriersofpersonsor | |
979 | - | 185property; | |
980 | - | HCSHB642 27 186 (48)"Reconstructedmotorvehicle",avehiclethatisalteredfromitsoriginal | |
981 | - | 187constructionbytheadditionorsubstitutionoftwoormoreneworusedmajorcomponent | |
982 | - | 188parts,excludingmotorvehiclesmadefromallnewparts,andnewmultistagemanufactured | |
983 | - | 189vehicles; | |
984 | - | 190 (49)"Recreationalmotorvehicle",anymotorvehicledesigned,constructedor | |
985 | - | 191substantiallymodifiedsothatitmaybeusedandisusedforthepurposesoftemporary | |
986 | - | 192housingquarters,includingthereinsleepingandeatingfacilitieswhichareeitherpermanently | |
987 | - | 193attachedtothemotorvehicleorattachedtoaunitwhichissecurelyattachedtothemotor | |
988 | - | 194vehicle.Nothinghereinshallpreventanymotorvehiclefrombeingregisteredasa | |
989 | - | 195commercialmotorvehicleifthemotorvehiclecouldotherwisebesoregistered; | |
990 | - | 196 (50)"Recreationaloff-highwayvehicle",anymotorizedvehiclemanufacturedand | |
991 | - | 197usedexclusivelyforoff-highwayusewhichismorethanfiftyinchesbutnomorethaneighty | |
992 | - | 198inchesinwidth,measuredfromoutsideoftirerimtooutsideoftirerim,withanunladendry | |
993 | - | 199weightofthreethousandfivehundredpoundsorless,travelingonfourormorenonhighway | |
994 | - | 200tiresandwhichmayhaveaccesstoATVtrails; | |
995 | - | 201 (51)"Recreationaltrailer",anytrailerdesigned,constructed,orsubstantiallymodified | |
996 | - | 202sothatitmaybeusedandisusedforthepurposeoftemporaryhousingquarters,including | |
997 | - | 203thereinsleepingoreatingfacilities,whichcanbetemporarilyattachedtoamotorvehicleor | |
998 | - | 204attachedtoaunitwhichissecurelyattachedtoamotorvehicle; | |
999 | - | 205 (52)"Rollbackorcarcarrier",anyvehiclespecificallydesignedtotransportwrecked, | |
1000 | - | 206disabledorotherwiseinoperablevehicles,whenthetransportationisdirectlyconnectedtoa | |
1001 | - | 207wreckerortowingservice; | |
1002 | - | 208 (53)"Saddlemountcombination",acombinationofvehiclesinwhichatruckortruck | |
1003 | - | 209tractortowsoneormoretrucksortrucktractors,eachconnectedbyasaddletotheframeor | |
1004 | - | 210fifthwheelofthevehicleinfrontofit.The"saddle"isamechanismthatconnectsthefront | |
1005 | - | 211axleofthetowedvehicletotheframeorfifthwheelofthevehicleinfrontandfunctionslike | |
1006 | - | 212afifthwheelkingpinconnection.Whentwovehiclesaretowedinthismannerthe | |
1007 | - | 213combinationiscalleda"doublesaddlemountcombination".Whenthreevehiclesaretowed | |
1008 | - | 214inthismanner,thecombinationiscalleda"triplesaddlemountcombination"; | |
1009 | - | 215 (54)"Salvagedealeranddismantler",abusinessthatdismantlesusedmotorvehicles | |
1010 | - | 216forthesaleofthepartsthereof,andbuysandsellsusedmotorvehiclepartsandaccessories; | |
1011 | - | 217 (55)"Salvagevehicle",amotorvehicle,semitrailer,orhousetrailerwhich: | |
1012 | - | 218 (a)Wasdamagedduringayearthatisnomorethansixyearsafterthemanufacturer's | |
1013 | - | 219modelyeardesignationforsuchvehicletotheextentthatthetotalcostofrepairstorebuildor | |
1014 | - | 220reconstructthevehicletoitsconditionimmediatelybeforeitwasdamagedforlegaloperation | |
1015 | - | 221ontheroadsorhighwaysexceedseightypercentofthefairmarketvalueofthevehicle | |
1016 | - | 222immediatelyprecedingthetimeitwasdamaged; | |
1017 | - | HCSHB642 28 223 (b)Byreasonofconditionorcircumstance,hasbeendeclaredsalvage,eitherbyits | |
1018 | - | 224owner,orbyaperson,firm,corporation,orotherlegalentityexercisingtherightofsecurity | |
1019 | - | 225interestinit; | |
1020 | - | 226 (c)Hasbeendeclaredsalvagebyaninsurancecompanyasaresultofsettlementofa | |
1021 | - | 227claim; | |
1022 | - | 228 (d)Ownershipofwhichisevidencedbyasalvagetitle;or | |
1023 | - | 229 (e)Isabandonedpropertywhichistitledpursuanttosection304.155orsection | |
1024 | - | 230304.157anddesignatedwiththewords"salvage/abandonedproperty".Thetotalcostof | |
1025 | - | 231repairstorebuildorreconstructthevehicleshallnotincludethecostofrepairing,replacing, | |
1026 | - | 232orreinstallinginflatablesafetyrestraints,tires,soundsystems,ordamageasaresultofhail, | |
1027 | - | 233oranysalestaxonpartsormaterialstorebuildorreconstructthevehicle.Forpurposesof | |
1028 | - | 234thisdefinition,"fairmarketvalue"meanstheretailvalueofamotorvehicleas: | |
1029 | - | 235 a.Setforthinacurrenteditionofanynationallyrecognizedcompilationofretail | |
1030 | - | 236values,includingautomateddatabases,orfrompublicationscommonlyusedbythe | |
1031 | - | 237automotiveandinsuranceindustriestoestablishthevaluesofmotorvehicles; | |
1032 | - | 238 b.Determinedpursuanttoamarketsurveyofcomparablevehicleswithregardto | |
1033 | - | 239conditionandequipment;and | |
1034 | - | 240 c.Determinedbyaninsurancecompanyusinganyotherprocedurerecognizedbythe | |
1035 | - | 241insuranceindustry,includingmarketsurveys,thatisappliedbythecompanyinauniform | |
1036 | - | 242manner; | |
1037 | - | 243 (56)"Schoolbus",anymotorvehicleusedsolelytotransportstudentstoorfrom | |
1038 | - | 244schoolortotransportstudentstoorfromanyplaceforeducationalpurposes; | |
1039 | - | 245 (57)"Scrapprocessor",abusinessthat,throughtheuseoffixedormobileequipment, | |
1040 | - | 246flattens,crushes,orotherwiseacceptsmotorvehiclesandvehiclepartsforprocessingor | |
1041 | - | 247transportationtoashredderorscrapmetaloperatorforrecycling; | |
1042 | - | 248 (58)"Shuttlebus",amotorvehicleusedormaintainedbyanyperson,firm,or | |
1043 | - | 249corporationasanincidentalservicetotransportpatronsorcustomersoftheregularbusiness | |
1044 | - | 250ofsuchperson,firm,orcorporationtoandfromtheplaceofbusinessoftheperson,firm,or | |
1045 | - | 251corporationprovidingtheserviceatnofeeorcharge.Shuttlebusesshallnotberegisteredas | |
1046 | - | 252busesorascommercialmotorvehicles; | |
1047 | - | 253 (59)"Specialmobileequipment",everyself-propelledvehiclenotdesignedorused | |
1048 | - | 254primarilyforthetransportationofpersonsorpropertyandincidentallyoperatedormoved | |
1049 | - | 255overthehighways,includingfarmequipment,implementsofhusbandry,roadconstructionor | |
1050 | - | 256maintenancemachinery,ditch-diggingapparatus,stonecrushers,aircompressors,power | |
1051 | - | 257shovels,cranes,graders,rollers,well-drillersandwood-sawingequipmentusedforhire, | |
1052 | - | 258asphaltspreaders,bituminousmixers,bucketloaders,ditchers,levelinggraders,finished | |
1053 | - | 259machines,motorgraders,roadrollers,scarifiers,earth-movingcarryalls,scrapers,draglines, | |
1054 | - | HCSHB642 29 260concretepumptrucks,rock-drillingandearth-movingequipment.Thisenumerationshallbe | |
1055 | - | 261deemedpartialandshallnotoperatetoexcludeothersuchvehicleswhicharewithinthe | |
1056 | - | 262generaltermsofthissection; | |
1057 | - | 263 (60)"Speciallyconstructedmotorvehicle",amotorvehiclewhichshallnothavebeen | |
1058 | - | 264originallyconstructedunderadistinctivename,make,modelortypebyamanufacturerof | |
1059 | - | 265motorvehicles.Thetermspeciallyconstructedmotorvehicleincludeskitvehicles; | |
1060 | - | 266 (61)"Stinger-steeredcombination",atrucktractor-semitrailerwhereinthefifthwheel | |
1061 | - | 267islocatedonadropframelocatedbehindandbelowtherearmostaxleofthepowerunit; | |
1062 | - | 268 (62)"Tandemaxle",agroupoftwoormoreaxles,arrangedonebehindanother,the | |
1063 | - | 269distancebetweentheextremesofwhichismorethanfortyinchesandnotmorethanninety- | |
1064 | - | 270sixinchesapart; | |
1065 | - | 271 (63)"Towawaytrailertransportercombination",acombinationofvehiclesconsisting | |
1066 | - | 272ofatrailertransportertowingunitandtwotrailersorsemitrailers,withatotalweightthat | |
1067 | - | 273doesnotexceedtwenty-sixthousandpounds;andinwhichthetrailersorsemitrailerscarryno | |
1068 | - | 274propertyandconstituteinventorypropertyofamanufacturer,distributer,ordealerofsuch | |
1069 | - | 275trailersorsemitrailers; | |
1070 | - | 276 (64)"Tractor","trucktractor"or"truck-tractor",aself-propelledmotorvehicle | |
1071 | - | 277designedfordrawingothervehicles,butnotforthecarriageofanyloadwhenoperating | |
1072 | - | 278independently.Whenattachedtoasemitrailer,itsupportsapartoftheweightthereof; | |
1073 | - | 279 (65)"Trailer",anyvehiclewithoutmotivepowerdesignedforcarryingpropertyor | |
1074 | - | 280passengersonitsownstructureandforbeingdrawnbyaself-propelledvehicle,exceptthose | |
1075 | - | 281runningexclusivelyontracks,includingasemitrailerorvehicleofthetrailertypesodesigned | |
1076 | - | 282andusedinconjunctionwithaself-propelledvehiclethataconsiderablepartofitsown | |
1077 | - | 283weightrestsuponandiscarriedbythetowingvehicle.Thetermtrailershallnotinclude | |
1078 | - | 284cottontrailersasdefinedinthissectionandshallnotincludemanufacturedhomesasdefined | |
1079 | - | 285insection700.010; | |
1080 | - | 286 (66)"Trailertransportertowingunit",apowerunitthatisnotusedtocarryproperty | |
1081 | - | 287whenoperatinginatowawaytrailertransportercombination; | |
1082 | - | 288 (67)"Truck",amotorvehicledesigned,used,ormaintainedforthetransportationof | |
1083 | - | 289property; | |
1084 | - | 290 (68)"Truck-tractorsemitrailer-semitrailer",acombinationvehicleinwhichthetwo | |
1085 | - | 291trailingunitsareconnectedwithaB-trainassemblywhichisarigidframeextensionattached | |
1086 | - | 292totherearframeofafirstsemitrailerwhichallowsforafifth-wheelconnectionpointforthe | |
1087 | - | 293secondsemitrailerandhasonelessarticulationpointthantheconventionalA-dollyconnected | |
1088 | - | 294truck-tractorsemitrailer-trailercombination; | |
1089 | - | 295 (69)"Truck-trailerboattransportercombination",aboattransportercombination | |
1090 | - | 296consistingofastraighttrucktowingatrailerusingtypicallyaballandsocketconnectionwith | |
1091 | - | HCSHB642 30 297thetraileraxlelocatedsubstantiallyatthetrailercenterofgravityratherthantherearofthe | |
1092 | - | 298trailerbutsoastomaintainadownwardforceonthetrailertongue; | |
1093 | - | 299 (70)"Usedpartsdealer",abusinessthatbuysandsellsusedmotorvehiclepartsor | |
1094 | - | 300accessories,butnotincludingabusinessthatsellsonlynew,remanufacturedorrebuiltparts. | |
1095 | - | 301Businessdoesnotincludeisolatedsalesataswapmeetoflessthanthreedays; | |
1096 | - | 302 (71)"Utilityvehicle",anymotorizedvehiclemanufacturedandusedexclusivelyfor | |
1097 | - | 303off-highwayusewhichismorethanfiftyinchesbutnomorethaneightyinchesinwidth, | |
1098 | - | 304measuredfromoutsideoftirerimtooutsideoftirerim,withanunladendryweightofthree | |
1099 | - | 305thousandfivehundredpoundsorless,travelingonfourorsixwheels,tobeusedprimarilyfor | |
1100 | - | 306landscaping,lawncare,ormaintenancepurposes; | |
1101 | - | 307 (72)"Vanpool",anyvanorothermotorvehicleusedormaintainedbyanyperson, | |
1102 | - | 308group,firm,corporation,association,city,countyorstateagency,oranymemberthereof,for | |
1103 | - | 309thetransportationofnotlessthaneightnormorethanforty-eightemployees,permotor | |
1104 | - | 310vehicle,toandfromtheirplaceofemployment;however,avanpoolshallnotbeincludedin | |
1105 | - | 311thedefinitionofthetermbusorcommercialmotorvehicleasdefinedinthissection,norshall | |
1106 | - | 312avanpooldriverbedeemedachauffeurasthattermisdefinedbysection303.020;norshall | |
1107 | - | 313useofavanpoolvehicleforride-sharingarrangements,recreational,personal,ormaintenance | |
1108 | - | 314usesconstituteanunlicenseduseofthemotorvehicle,unlessusedformonetaryprofitother | |
1109 | - | 315thanforuseinaride-sharingarrangement; | |
1110 | - | 316 (73)"Vehicle",anymechanicaldeviceonwheels,designedprimarilyforuse,orused, | |
1111 | - | 317onhighways,exceptmotorizedbicycles,electricbicycles,vehiclespropelledordrawnby | |
1112 | - | 318horsesorhumanpower,orvehiclesusedexclusivelyonfixedrailsortracks,orcottontrailers | |
1113 | - | 319ormotorizedwheelchairsoperatedbyhandicappedpersons; | |
1114 | - | 320 (74)"Wrecker"or"towtruck",anyemergencycommercialvehicleequipped, | |
1115 | - | 321designedandusedtoassistorrenderaidandtransportortowdisabledorwreckedvehicles | |
1116 | - | 322fromahighway,road,streetorhighwayrights-of-waytoapointofstorageorrepair, | |
1117 | - | 323includingtowingareplacementvehicletoreplaceadisabledorwreckedvehicle; | |
1118 | - | 324 (75)"Wreckerortowingservice",theactoftransporting,towingorrecoveringwitha | |
1119 | - | 325wrecker,towtruck,rollbackorcarcarrieranyvehiclenotownedbytheoperatorofthe | |
1120 | - | 326wrecker,towtruck,rollbackorcarcarrierforwhichtheoperatordirectlyorindirectly | |
1121 | - | 327receivescompensationorotherpersonalgain. | |
1122 | - | 307.010.1.Allmotorvehicles,andeverytrailerandsemitraileroperatinguponthe | |
1123 | - | 2publichighwaysofthisstateandcarryinggoodsormaterialorfarmproductswhichmay | |
1124 | - | 3reasonablybeexpectedtobecomedislodgedandfallfromthevehicle,trailerorsemitraileras | |
1125 | - | 4aresultofwindpressureorairpressureand/orbythemovementofthevehicle,traileror | |
1126 | - | 5semitrailershallhaveaprotectivecoverorbesufficientlysecuredsothatnoportionofsuch | |
1127 | - | HCSHB642 31 6goodsormaterialcanbecomedislodgedandfallfromthevehicle,trailerorsemitrailerwhile | |
1128 | - | 7beingtransportedorcarried. | |
1129 | - | 8 2.Acottontrailer,asdefinedinsection301.010,shallnotbeinviolationofthis | |
1130 | - | 9section,provideditistravelingatspeedslessthanseventymilesperhourfromfieldto | |
1131 | - | 10fieldorfromfieldtomarketandreturnandnoportionofsuchgoodsormaterial | |
1132 | - | 11becomesdislodgedandfallsfromthecottontrailer,andthegoodsareormaterialis: | |
1133 | - | 12 (1)Immobilized,suchsothatitcannotshiftortiptotheextentthatthevehicle's | |
1134 | - | 13stabilityormaneuverabilityisadverselyaffected; | |
1135 | - | 14 (2)Transportedinasidedvehiclethathaswallsofadequatestrength,suchthat | |
1136 | - | 15eacharticleofcargowithinthevehicleisincontactwith,orsufficientlyclosetoawallor | |
1137 | - | 16otherarticles,sothatitcannotshiftortiptotheextentthatthevehicle'sstabilityor | |
1138 | - | 17maneuverabilityisadverselyaffected; | |
1139 | - | 18 (3)Fullycontainedwithinthestructureofthevehicle,andfirmlyimmobilizedor | |
1140 | - | 19securedonorwithinthevehiclebystructuresofadequatestrength,dunnageordunnage | |
1141 | - | 20bags,shoringbars,tiedowns,oracombinationofthese;or | |
1142 | - | 21 (4)Otherwisesecuredinaccordancewithfederallaw. | |
1143 | - | 22 3.Operationofamotorvehicle,trailerorsemitrailerinviolationofthissectionshall | |
1144 | - | 23beaclassCmisdemeanor,andanypersonconvictedthereofshallbepunishedasprovidedby | |
1145 | - | 24law. | |
1146 | - | 321.220.Forthepurposeofprovidingfireprotectiontothepropertywithinthe | |
1147 | - | 2district,thedistrictand,onitsbehalf,theboardshallhavethefollowingpowers,authorityand | |
1148 | - | 3privileges: | |
1149 | - | 4 (1)Tohaveperpetualexistence; | |
1150 | - | 5 (2)Tohaveanduseacorporateseal; | |
1151 | - | 6 (3)Tosueandbesued,andbeapartytosuits,actionsandproceedings; | |
1152 | - | 7 (4)Toenterintocontracts,franchisesandagreementswithanyperson,partnership, | |
1153 | - | 8associationorcorporation,publicorprivate,affectingtheaffairsofthedistrict,including | |
1154 | - | 9contractswithanymunicipality,districtorstate,ortheUnitedStatesofAmerica,andanyof | |
1155 | - | 10theiragencies,politicalsubdivisionsorinstrumentalities,fortheplanning,development, | |
1156 | - | 11construction,acquisitionoroperationofanypublicimprovementorfacility,orforacommon | |
1157 | - | 12servicerelatingtothecontrolorpreventionoffires,includingtheinstallation,operationand | |
1158 | - | 13maintenanceofwatersupplydistribution,firehydrantandfirealarmsystems;provided,thata | |
1159 | - | 14noticeshallbepublishedforbidsonallconstructionorpurchasecontractsforworkor | |
1160 | - | 15materialorboth,outsidetheauthoritycontainedinsubdivision(9)ofthissection,involving | |
1161 | - | 16anexpenseoftenthousanddollarsormore; | |
1162 | - | HCSHB642 32 17 (5)Uponapprovalofthevotersashereinprovided,toborrowmoneyandincur | |
1163 | - | 18indebtednessandevidencethesamebycertificates,notesordebentures,andtoissuebonds, | |
1164 | - | 19inaccordancewiththeprovisionsofthischapter; | |
1165 | - | 20 (6)Toacquire,construct,purchase,maintain,disposeofandencumberrealand | |
1166 | - | 21personalproperty,firestations,fireprotectionandfire-fightingapparatusandauxiliary | |
1167 | - | 22equipmenttherefor,andanyinteresttherein,includingleasesandeasements; | |
1168 | - | 23 (7)Torefundanybondedindebtednessofthedistrictwithoutanelection.Theterms | |
1169 | - | 24andconditionsofrefundingbondsshallbesubstantiallythesameasthoseoftheoriginalissue | |
1170 | - | 25ofbonds,andtheboardshallprovideforthepaymentofinterest,atnottoexceedthelegal | |
1171 | - | 26rate,andtheprincipalofsuchrefundingbondsinthesamemannerasisprovidedforthe | |
1172 | - | 27paymentofinterestandprincipalofbondsrefunded; | |
1173 | - | 28 (8)Tohavethemanagement,controlandsupervisionofallthebusinessandaffairsof | |
1174 | - | 29thedistrict,andtheconstruction,installation,operationandmaintenanceofdistrict | |
1175 | - | 30improvementstherein; | |
1176 | - | 31 (9)Tohireandretainagents,employees,engineersandattorneys,includingpart-time | |
1177 | - | 32orvolunteerfiremen; | |
1178 | - | 33 (10)Tohaveandexercisethepowerofeminentdomainandinthemannerprovided | |
1179 | - | 34bylawforthecondemnationofprivatepropertyforpublicusetotakeanypropertywithinthe | |
1180 | - | 35districtnecessarytotheexerciseofthepowershereingranted; | |
1181 | - | 36 (11)Toreceiveandacceptbybequest,giftordonationanykindofproperty. | |
1182 | - | 37Notwithstandinganyotherprovisionoflawtothecontrary,anypropertyreceivedbythefire | |
1183 | - | 38protectiondistrictasagiftoranypropertypurchasedbythefireprotectiondistrictataprice | |
1184 | - | 39belowtheactualmarketvalueofthepropertymaybereturnedtothedonororresoldtothe | |
1185 | - | 40sellerifsuchpropertyisnotusedforthespecificpurposeforwhichitwasacquired; | |
1186 | - | 41 (12)(a)Toadoptandamendbylaws,fireprotectionandfirepreventionordinances, | |
1187 | - | 42andanyotherrulesandregulationsnotinconflictwiththeconstitutionandlawsofthisstate, | |
1188 | - | 43necessaryforthecarryingonofthebusiness,objectsandaffairsoftheboardandofthe | |
1189 | - | 44district,andrefertotheproperauthoritiesforprosecutionanyinfractionthereofdetrimental | |
1190 | - | 45tothedistrict.Anypersonviolatinganysuchordinanceisherebydeclaredtobeguiltyofa | |
1191 | - | 46misdemeanor,anduponconvictionthereofshallbepunishedasisprovidedbylawtherefor. | |
1192 | - | 47Theprosecutingattorneyforthecountyinwhichtheviolationoccursshallprosecutesuch | |
1193 | - | 48violationsinthecircuitcourtofthatcounty.Thelegalofficerorattorneyforthefiredistrict | |
1194 | - | 49maybeappointedbytheprosecutingattorneyasspecialassistantprosecutingattorneyforthe | |
1195 | - | 50prosecutionofanysuchviolation.Theenactmentsofthefiredistrictindelegating | |
1196 | - | 51administrativeauthoritytoofficialsofthedistrictmayprovidestandardsofactionforthe | |
1197 | - | 52administrativeofficials,whichstandardsaredeclaredasindustrialcodesadoptedby | |
1198 | - | 53nationallyorganizedandrecognizedtradebodies.Theboardshallhavethepowertoadoptan | |
1199 | - | HCSHB642 33 54ordinance,rule,orregulationallowingthedistricttochargeindividualswhoresideoutsideof | |
1200 | - | 55thedistrict,butwhoreceiveemergencyserviceswithintheboundariesofthedistrict,forthe | |
1201 | - | 56actualandreasonablecostofsuchservices.However,suchactualandreasonablecostsshall | |
1202 | - | 57notexceedonehundreddollarsforrespondingtoeachfirecalloralarmandtwohundredfifty | |
1203 | - | 58dollarsforeachhouroraproportionalsumforeachquarterhourspentincombatingafireor | |
1204 | - | 59emergency. | |
1205 | - | 60 (b)Notwithstandingparagraph(a)ofthissubdivision,fireprotectionandfire | |
1206 | - | 61preventionordinancesshallnotbeexercisedsoastoimposeregulationsorrequire | |
1207 | - | 62permitswithrespecttotheinstallationorerectionoffiresuppressionsprinklersystems | |
1208 | - | 63inanimalorlivestockagriculturebuildingsorstructures; | |
1209 | - | 64 (13)Topayallcourtcostsandexpensesconnectedwiththefirstelectionorany | |
1210 | - | 65subsequentelectioninthedistrict; | |
1211 | - | 66 (14)Tohaveandexerciseallrightsandpowersnecessaryorincidentaltoorimplied | |
1212 | - | 67fromthespecificpowersgrantedherein.Suchspecificpowersshallnotbeconsideredasa | |
1213 | - | 68limitationuponanypowernecessaryorappropriatetocarryoutthepurposesandintentofthis | |
1214 | - | 69chapter; | |
1215 | - | 70 (15)Toprovideforhealth,accident,disabilityandpensionbenefitsforthesalaried | |
1216 | - | 71membersofitsorganizedfiredepartmentofthedistrictandsuchotherbenefitsfortheir | |
1217 | - | 72spousesandeligibleunemancipatedchildren,througheitherorbothacontributoryor | |
1218 | - | 73noncontributoryplan.Forpurposesofthissection,"eligibleunemancipatedchild"meansa | |
1219 | - | 74naturaloradoptedchildofaninsured,orastepchildofaninsuredwhoisdomiciledwiththe | |
1220 | - | 75insured,whoislessthantwenty-threeyearsofage,whoisnotmarried,notemployedona | |
1221 | - | 76full-timebasis,notmaintainingaseparateresidenceexceptforfull-timestudentsinan | |
1222 | - | 77accreditedschoolorinstitutionofhigherlearning,andwhoisdependentonparentsor | |
1223 | - | 78guardiansforatleastfiftypercentofhisorhersupport.Thetypeandamountofsuchbenefits | |
1224 | - | 79shallbedeterminedbytheboardofdirectorsofthefireprotectiondistrictwithinthelevelof | |
1225 | - | 80availablerevenuesofthepensionprogramandotheravailablerevenuesofthedistrict.Ifan | |
1226 | - | 81employeecontributoryplanisadopted,thenatleastonevotingmemberoftheboardof | |
1227 | - | 82trusteesshallbeamemberofthefiredistrictelectedbythecontributingmembers,which | |
1228 | - | 83shallnotbethesameastheboardofdirectors; | |
1229 | - | 84 (16)Tocontractwithanymunicipalitythatiscontiguoustoafireprotectiondistrict | |
1230 | - | 85forthefireprotectiondistricttoprovidefireprotectiontothemunicipalityforafeeas | |
1231 | - | 86hereinafterprovided; | |
1232 | - | 87 (17)Toprovideforlifeinsurance,accident,sickness,health,disability,annuity, | |
1233 | - | 88lengthofservice,pension,retirementandotheremployee-typefringebenefits,subjecttothe | |
1234 | - | 89provisionsofsection70.615,forthevolunteermembersofanyorganizedfiredepartmentof | |
1235 | - | 90thedistrictandsuchotherbenefitsfortheirspousesandeligibleunemancipatedchildren, | |
1236 | - | HCSHB642 34 91througheitheracontributoryornoncontributoryplan,orboth.Forpurposesofthissection, | |
1237 | - | 92"eligibleunemancipatedchild"meansanaturaloradoptedchildofaninsured,orastepchild | |
1238 | - | 93ofaninsuredwhoisdomiciledwiththeinsured,whoislessthantwenty-threeyearsofage, | |
1239 | - | 94whoisnotmarried,notemployedonafull-timebasis,notmaintainingaseparateresidence | |
1240 | - | 95exceptforfull-timestudentsinanaccreditedschoolorinstitutionofhigherlearning,andwho | |
1241 | - | 96isdependentonparentsorguardiansforatleastfiftypercentofhisorhersupport.Thetype | |
1242 | - | 97andamountofsuchbenefitsshallbedeterminedbytheboardofdirectorsofthefire | |
1243 | - | 98protectiondistrictwithinavailablerevenuesofthedistrict,includingthepensionprogramof | |
1244 | - | 99thedistrict.Theprovisionandreceiptofsuchbenefitsshallnotmaketherecipientan | |
1245 | - | 100employeeofthedistrict.Directorswhoarealsovolunteermembersmayreceivesuch | |
1246 | - | 101benefitswhileservingasadirectorofthedistrict; | |
1247 | - | 102 (18)Tocontractforserviceswithanyrural,volunteerorsubscriptionfiredepartment | |
1248 | - | 103ororganization,orvolunteerfireprotectionassociation,asdefinedinsection320.300,forthe | |
1249 | - | 104purposeofprovidingthebenefitsdescribedinsubdivision(17)ofthissection. | |
417 | + | 38 (2)Subsection4ofthissectionshallterminateonSeptember1,2029.] | |
1250 | 418 | 348.491.1.Thissectionshallbeknownandmaybecitedasthe"Specialty | |
1251 | 419 | 2AgriculturalCropsAct". | |
1252 | 420 | 3 2.Asusedinthissection,thefollowingtermsmean: | |
1253 | 421 | 4 (1)"Authority",theMissouriagriculturalandsmallbusinessdevelopmentauthority | |
1254 | 422 | 5createdinsection348.020; | |
1255 | 423 | 6 (2)"Familyfarmer",afarmerwhoisaMissouriresidentandwhohaslessthanone | |
1256 | 424 | 7hundredthousanddollarsinagriculturalsalesperyear; | |
1257 | 425 | 8 (3)"Lender",thesamedefinitionasinsection348.015; | |
1258 | 426 | 9 (4)"Specialtycrop",fruitsandvegetables,treenuts,driedfruits,andhorticultureand | |
1259 | 427 | 10nurserycropsincluding,butnotlimitedto,floriculture.Specialtycropshallnotinclude | |
1260 | 428 | 11medicalmarijuanaorindustrialhemp. | |
1261 | 429 | 12 3.Theauthorityshallestablishaspecialtyagriculturalcropsloanprogramforfamily | |
1262 | 430 | 13farmersforthepurchaseofspecialtycropseeds,seedlings,ortrees;soilamendments | |
1263 | - | 14includingcompost;irrigationequipment;fencing;rowcovers;trellising;seasonextension | |
431 | + | HB642 12 14includingcompost;irrigationequipment;fencing;rowcovers;trellising;seasonextension | |
1264 | 432 | 15equipment;refrigerationequipment;andequipmentforplantingandharvesting. | |
1265 | 433 | 16 4.Toparticipateintheloanprogram,afamilyfarmershallfirstobtainapprovalfora | |
1266 | 434 | 17specialtyagriculturalcropsloanfromalender.Eachfamilyfarmershallbeeligibleforonly | |
1267 | 435 | 18onespecialtyagriculturalcropsloanperfamily. | |
1268 | 436 | 19 5.Themaximumamountofthespecialtyagriculturalcropsloanforspecialtycrop | |
1269 | 437 | 20producersshallbethirty-fivethousanddollars. | |
1270 | 438 | 21 6.Eligibleborrowersundertheprogram: | |
1271 | 439 | 22 (1)Shallusetheproceedsofthespecialtyagriculturalcropsloantoacquirethe | |
1272 | 440 | 23farmingresourcesdescribedinsubsection3ofthissection; | |
1273 | - | ||
441 | + | 24 (2)Shallnotfinancemorethanninetypercentoftheanticipatedcostofthepurchase | |
1274 | 442 | 25ofsuchfarmingresourcesthroughthespecialtyagriculturalcropsloan;and | |
1275 | 443 | 26 (3)Shallnotbechargedinterestbythelenderforthefirstyearofthequalified | |
1276 | 444 | 27specialtyagriculturalcropsloan. | |
1277 | 445 | 28 7.Uponapprovalofthespecialtyagriculturalcropsloanbyalenderundersubsection | |
1278 | 446 | 294ofthissection,theloanshallbesubmittedforapprovalbytheauthority.Theauthorityshall | |
1279 | 447 | 30promulgaterulesestablishingeligibilityunderthissection,takingintoconsideration: | |
1280 | 448 | 31 (1)Theeligibleborrower'sabilitytorepaythespecialtyagriculturalcropsloan; | |
1281 | 449 | 32 (2)Thegeneraleconomicconditionsoftheareainwhichthefarmislocated; | |
1282 | 450 | 33 (3)Theprospectofafinancialreturnforthefamilyfarmerforthetypeoffarming | |
1283 | 451 | 34resourceforwhichthespecialtyagriculturalcropsloanissought;and | |
1284 | 452 | 35 (4)Suchotherfactorsastheauthoritymayestablish. | |
1285 | 453 | 36 8.Foreligibleborrowersparticipatingintheprogram,theauthorityshallbe | |
1286 | 454 | 37responsibleforreviewingthepurchasepriceofanyfarmingresourcestobepurchasedbyan | |
1287 | 455 | 38eligibleborrowerundertheprogramtodeterminewhetherthepricetobepaidisappropriate | |
1288 | 456 | 39forthetypeoffarmingresourcespurchased.Theauthoritymayimposeaone-timeloan | |
1289 | 457 | 40reviewfeeofonepercent,whichshallbecollectedbythelenderatthetimeoftheloanand | |
1290 | 458 | 41paidtotheauthority. | |
1291 | 459 | 42 9.Nothinginthissectionshallbeconstruedtoprecludeafamilyfarmerfrom | |
1292 | 460 | 43participatinginanyotheragriculturalprogram. | |
1293 | 461 | 44 10.Anyruleorportionofarule,asthattermisdefinedinsection536.010,thatis | |
1294 | 462 | 45createdundertheauthoritydelegatedinthissectionshallbecomeeffectiveonlyifitcomplies | |
1295 | 463 | 46withandissubjecttoalloftheprovisionsofchapter536and,ifapplicable,section536.028. | |
1296 | 464 | 47Thissectionandchapter536arenonseverableandifanyofthepowersvestedwiththe | |
1297 | 465 | 48generalassemblypursuanttochapter536toreview,todelaytheeffectivedate,orto | |
1298 | 466 | 49disapproveandannularulearesubsequentlyheldunconstitutional,thenthegrantof | |
1299 | - | 50rulemakingauthorityandanyruleproposedoradoptedafterJanuary2,2023,shallbeinvalid | |
467 | + | HB642 13 50rulemakingauthorityandanyruleproposedoradoptedafterJanuary2,2023,shallbeinvalid | |
1300 | 468 | 51andvoid. | |
1301 | 469 | 52 [11.Undersection23.253oftheMissourisunsetact: | |
1302 | 470 | 53 (1)Theprovisionsofthenewprogramauthorizedunderthissectionshall | |
1303 | 471 | 54automaticallysunsetonDecember31,2028,unlessreauthorizedbyanactofthegeneral | |
1304 | 472 | 55assembly;and | |
1305 | 473 | 56 (2)Ifsuchprogramisreauthorized,theprogramauthorizedunderthissectionshall | |
1306 | 474 | 57automaticallysunsettwelveyearsaftertheeffectivedateofthereauthorizationofthissection; | |
1307 | 475 | 58and | |
1308 | 476 | 59 (3)ThissectionshallterminateonSeptemberfirstofthecalendaryearimmediately | |
1309 | 477 | 60followingthecalendaryearinwhichtheprogramauthorizedunderthissectionissunset.] | |
1310 | - | ||
478 | + | 348.493.1.Asusedinthissection,"statetaxliability"meansanystatetaxliability | |
1311 | 479 | 2incurredbyataxpayerundertheprovisionsofchapter143,147,or148,exclusiveofthe | |
1312 | 480 | 3provisionsrelatingtothewithholdingoftaxasprovidedforinsections143.191to143.265 | |
1313 | 481 | 4andrelatedprovisions. | |
1314 | 482 | 5 2.Anyeligiblelenderunderthespecialtyagriculturalcropsloanprogramunder | |
1315 | 483 | 6section348.491shallbeentitledtoreceiveataxcreditequaltoonehundredpercentofthe | |
1316 | 484 | 7amountofinterestwaivedbythelenderundersection348.491onaqualifyingloanforthe | |
1317 | 485 | 8firstyearoftheloanonly.Thetaxcreditshallbeevidencedbyacertificateoftaxcredit | |
1318 | 486 | 9issuedbytheMissouriagriculturalandsmallbusinessdevelopmentauthorityandmaybe | |
1319 | 487 | 10usedtosatisfythestatetaxliabilityoftheownerofsuchcertificatethatbecomesdueinthe | |
1320 | 488 | 11taxyearinwhichtheinterestonaqualifiedloaniswaivedbythelenderundersection | |
1321 | 489 | 12348.491.Nolendershallreceiveataxcreditunderthissectionunlesssuchlenderpresentsa | |
1322 | 490 | 13certificateoftaxcredittothedepartmentofrevenueforpaymentofsuchstatetaxliability. | |
1323 | 491 | 14Theamountofthetaxcreditsthatmaybeissuedtoalleligiblelendersclaimingtaxcredits | |
1324 | 492 | 15authorizedinthissectioninafiscalyearshallnotexceedthreehundredthousanddollars. | |
1325 | 493 | 16 3.TheMissouriagriculturalandsmallbusinessdevelopmentauthorityshallbe | |
1326 | 494 | 17responsiblefortheadministrationandissuanceofthecertificateoftaxcreditsauthorizedby | |
1327 | 495 | 18thissection.Theauthorityshallissueacertificateoftaxcreditattherequestofanylender. | |
1328 | 496 | 19Eachrequestshallincludeatruecopyoftheloandocuments,thenameofthelenderwhoisto | |
1329 | 497 | 20receiveacertificateoftaxcredit,thetypeofstatetaxliabilityagainstwhichthetaxcreditisto | |
1330 | 498 | 21beused,andtheamountofthecertificateoftaxcredittobeissuedtothelenderbasedonthe | |
1331 | 499 | 22interestwaivedbythelenderundersection348.491ontheloanforthefirstyear. | |
1332 | 500 | 23 4.Thedepartmentofrevenueshallacceptacertificateoftaxcreditinlieuofother | |
1333 | 501 | 24paymentinsuchamountasisequaltothelesseroftheamountofthetaxortheremaining | |
1334 | 502 | 25unusedamountofthecreditasindicatedonthecertificateoftaxcreditandshallindicateon | |
1335 | 503 | 26thecertificateoftaxcredittheamountoftaxtherebypaidandthedateofsuchpayment. | |
1336 | - | 27 5.Thefollowingprovisionsshallapplytotaxcreditsauthorizedunderthissection: | |
504 | + | HB642 14 27 5.Thefollowingprovisionsshallapplytotaxcreditsauthorizedunderthissection: | |
1337 | 505 | 28 (1)Taxcreditsclaimedinataxyearmaybeclaimedonaquarterlybasisandapplied | |
1338 | 506 | 29totheestimatedquarterlytaxofthelender; | |
1339 | 507 | 30 (2)Anyamountoftaxcreditthatexceedsthetaxdue,includinganyestimated | |
1340 | 508 | 31quarterlytaxespaidbythelenderundersubdivision(1)ofthissubsectionthatresultinan | |
1341 | 509 | 32overpaymentoftaxesforataxyear,shallnotberefundedbutmaybecarriedovertoany | |
1342 | 510 | 33subsequenttaxyear,nottoexceedatotalofthreeyearsforwhichataxcreditmaybetaken | |
1343 | 511 | 34foraqualifiedspecialtyagriculturalcropsloan; | |
1344 | 512 | 35 (3)Notwithstandinganyprovisionoflawtothecontrary,alendermayassign, | |
1345 | 513 | 36transfer,sell,orotherwiseconveytaxcreditsauthorizedunderthissection,withthenew | |
1346 | 514 | 37ownerofthetaxcreditreceivingthesamerightsinthetaxcreditasthelender.Foranytax | |
1347 | - | ||
515 | + | 38creditsassigned,transferred,sold,orotherwiseconveyed,anotarizedendorsementshallbe | |
1348 | 516 | 39filedbythelenderwiththeauthorityspecifyingthenameandaddressofthenewownerofthe | |
1349 | 517 | 40taxcreditandthevalueofsuchtaxcredit;and | |
1350 | 518 | 41 (4)Notwithstandinganyotherprovisionofthissectiontothecontrary,any | |
1351 | 519 | 42commercialbankmayusetaxcreditscreatedunderthissectionasprovidedinsection | |
1352 | 520 | 43148.064andreceiveanettaxcreditagainsttaxesactuallypaidintheamountofthefirstyear's | |
1353 | 521 | 44interestonloansmadeunderthissection.Ifsuchfirstyeartaxcreditsreducetaxesdueas | |
1354 | 522 | 45providedinsection148.064tozero,theremainingtaxcreditsmaybecarriedoveras | |
1355 | 523 | 46otherwiseprovidedinthissectionandusedasprovidedinsection148.064insubsequent | |
1356 | 524 | 47years. | |
1357 | 525 | 48 [6.Undersection23.253oftheMissourisunsetact: | |
1358 | 526 | 49 (1)Theprovisionsofthenewprogramauthorizedunderthissectionshall | |
1359 | 527 | 50automaticallysunsetonDecember31,2028,unlessreauthorizedbyanactofthegeneral | |
1360 | 528 | 51assembly;and | |
1361 | 529 | 52 (2)Ifsuchprogramisreauthorized,theprogramauthorizedunderthissectionshall | |
1362 | 530 | 53automaticallysunsettwelveyearsaftertheeffectivedateofthereauthorizationofthissection; | |
1363 | 531 | 54and | |
1364 | 532 | 55 (3)ThissectionshallterminateonSeptemberfirstofthecalendaryearimmediately | |
1365 | 533 | 56followingthecalendaryearinwhichtheprogramauthorizedunderthissectionissunset.] | |
1366 | - | 640.406.1.Forthepurposesofthissection,thefollowingtermsmean: | |
1367 | - | 2 (1)"Applicant",anypersonapplyingforawaterexportpermit; | |
1368 | - | 3 (2)"Beneficialuses",waterusesincluding,butnotlimitedto,domestic, | |
1369 | - | 4agricultural,industrial,recreational,andotherlegitimatebeneficialuses; | |
1370 | - | 5 (3)"Commission",thestatesoilandwaterdistrictscommissionestablished | |
1371 | - | 6undersection278.080; | |
1372 | - | 7 (4)"Department",theMissouridepartmentofnaturalresources; | |
1373 | - | 8 (5)"Director",thedirectorofthedepartmentofnaturalresources; | |
1374 | - | 9 (6)"Enduse",thefinallocationforwhichtheexportedwaterwillbeused, | |
1375 | - | 10consumed,orappliedforastatedbeneficialuse; | |
1376 | - | 11 (7)"Person",anyindividual,partnership,copartnership,firm,company,public | |
1377 | - | 12orprivatecorporation,association,jointstockcompany,trust,estate,political | |
1378 | - | 13subdivision,waterdistrict,oranyagency,board,department,orbureauofthe | |
1379 | - | 14federaloranystategovernment,oranyotherlegalentitywhichisrecognizedbylawas | |
1380 | - | 15thesubjectofrightsandduties; | |
1381 | - | 16 (8)"Pipelinefacility",allpartsofafacilitythroughwhichwatermovesin | |
1382 | - | 17transportationincluding,butnotlimitedto,pipe,valves,andotherappurtenances | |
1383 | - | HCSHB642 38 18connectedtopipe,pumpingunits,fabricatedassembliesassociatedwithpumpingunits, | |
1384 | - | 19metering,anddeliverystationsandfabricatedassembliestherein,andbreakouttanks; | |
1385 | - | 20 (9)"Waterexportpermit",apermitissuedbythedepartment,approvedbythe | |
1386 | - | 21commission,grantingtheexportationofwateroutsidethestateofMissourisubjectto | |
1387 | - | 22theprovisionsofthissection; | |
1388 | - | 23 (10)"Waterresources",anyMissouriwatersourceoccurringonthesurface,in | |
1389 | - | 24naturalorartificialchannels,lakes,reservoirs,orimpoundments,andinsubsurface | |
1390 | - | 25aquifersthatareavailableorthatmaybemadeavailable. | |
1391 | - | 26 2.Inordertoprotecttheaccess,use,andenjoymentofMissouri'swater | |
1392 | - | 27resources,itshallbeunlawfulforanypersontoexportwaterresourcesoutsidethestate | |
1393 | - | 28ofMissouriunlesssuchpersonholdsawaterexportpermitissuedbythedepartment, | |
1394 | - | 29subjecttothefollowingexceptions: | |
1395 | - | 30 (1)Thewithdrawalandendusearewithinthirtymilesoftheborderofthestate | |
1396 | - | 31ofMissouri,providedthatanypersonexemptunderthissubdivisionshallreporttothe | |
1397 | - | 32directorannuallytheirwaterusevolumesandwithdrawalratesasdeterminedbythe | |
1398 | - | 33director.Suchreportshallbemadeavailabletothepublicbythedepartmentonthe | |
1399 | - | 34department'swebsite.Suchreportshallalsobeprovidedtothecommission; | |
1400 | - | 35 (2)Theexportationofbottledwaterorwaterpackagedincontainersintended | |
1401 | - | 36forsingleuse;and | |
1402 | - | 37 (3)Theexportationofice. | |
1403 | - | 38 3.Itshallbeunlawfulforanypersontowithdrawwaterfromanywater | |
1404 | - | 39resourceforexportationoutsideofthestateofMissouribyuseofapipelinefacility | |
1405 | - | 40unlessthewithdrawalandultimateenduseofthewaterbythepipelinefacilityiswithin | |
1406 | - | 41thirtymilesofthestateborder.Anypersonwhowithdrawswaterforexportationunder | |
1407 | - | 42thissubsectionshallannuallyreportthewaterusevolumes,withdrawalrates,andend | |
1408 | - | 43usetothedepartmentinamannerandontimelinesdeterminedbythedepartment. | |
1409 | - | 44 4.Thedirectorshallrevieweachwaterexportpermitapplicationandall | |
1410 | - | 45supportingmaterialstoensurethefollowingconditionshavebeenmetpriorto | |
1411 | - | 46acceptingawaterexportpermitapplicationforpubliccommentandreviewbythe | |
1412 | - | 47commission: | |
1413 | - | 48 (1)Therearewaterresourcesavailableinthevolumeandwithdrawalrates | |
1414 | - | 49requestedbytheapplicantforexport; | |
1415 | - | 50 (2)Theapplicanthasdemonstratedbothapresentneedandbeneficialusefor | |
1416 | - | 51thewaterresources.Inmakingthedeterminationsofneedandbeneficialuse,the | |
1417 | - | 52directorshallconsidertheavailabilityofallwatersources,whetherin-stateorout-of- | |
1418 | - | 53state,alongwithotherrelevantfactorsasthedirectorandcommissiondeem | |
1419 | - | 54appropriate; | |
1420 | - | HCSHB642 39 55 (3)Thevolumeandwithdrawalratesrequestedbytheapplicantshallnot | |
1421 | - | 56interferewithexistingandprojectedin-statebeneficialuses.Inmakingthis | |
1422 | - | 57determination,thedepartmentshallconductthereviewundersubsection6ofthis | |
1423 | - | 58section; | |
1424 | - | 59 (4)Theapplicanthasdemonstratedthatwaterintheamountsandrates | |
1425 | - | 60requestedcanfeasiblybeexportedtomeetitsintendedbeneficialuses;and | |
1426 | - | 61 (5)Theapplicanthasprovidedrelevantinformationandthedirectorand | |
1427 | - | 62commissionconfirmtheissuanceofawaterexportpermitisnecessaryforthebeneficial | |
1428 | - | 63useoftheapplicantortheapplicant'scustomerandthebeneficialuseattheendlocation | |
1429 | - | 64isnotreasonablyattainablethroughamethodotherthangrantingawaterexport | |
1430 | - | 65permitunderthissection. | |
1431 | - | 66 5.IntheeventofconflictbetweenabeneficialuseoutsideMissouriandtheneeds | |
1432 | - | 67inMissouri,thedirectorandcommissionshallprioritizetheneedsofMissouriandits | |
1433 | - | 68citizensovertheapplicantsfromotherstates. | |
1434 | - | 69 6.Wheneverapersonappliesforawaterexportpermitorwaterexportpermit | |
1435 | - | 70renewal,thedepartmentshallsendawrittennoticewithinthirtybusinessdaysfrom | |
1436 | - | 71receivingthepermitapplicationtothecountycommissionofthecountyinwhichthe | |
1437 | - | 72waterforexportationislocated. | |
1438 | - | 73 7.(1)Withinonehundredeightydaysafterthedepartment'sreceiptofa | |
1439 | - | 74completeapplication,thedirectorshalldeterminetheapplication'scompliancewith | |
1440 | - | 75subsection4ofthissection.Thedirectorshall,aftermakingsuchdetermination, | |
1441 | - | 76provideforathirty-daypubliccommentperiod.Withinsixtydaysafterclosureofthe | |
1442 | - | 77publiccommentperiod,thedirectorshallrecommendapprovalordenialofthepermit. | |
1443 | - | 78Suchrecommendation,alongwithallpubliccomments,shallbesubmittedtothe | |
1444 | - | 79commission.Thecommissionshallhaveapublichearingwithinthirtydaysafterreceipt | |
1445 | - | 80ofthedirector’srecommendation.Thispublichearingmaybescheduledduringoneof | |
1446 | - | 81thecommission’sregularquarterlymeetings.Thecommissionshallmakeafinal | |
1447 | - | 82decisiontoapproveordenythewaterexportpermitwithinthirtydaysafterthepublic | |
1448 | - | 83hearing.Athree-fourthsmajorityvoteofthecommissionisrequiredtoapprovethe | |
1449 | - | 84issuanceofawaterexportpermit. | |
1450 | - | 85 (2)Torenewavalidwaterexportpermit,applicantsshallfilearenewal | |
1451 | - | 86applicationforawaterexportpermitwiththedepartmentnolaterthantwohundred | |
1452 | - | 87seventy-onedayspriortotheexpirationoftheirexistingwaterexportpermit.The | |
1453 | - | 88applicant,director,andcommissionshallfollowthesameproceduresandtimelinesas | |
1454 | - | 89requiredforissuanceofanewpermit.Thedirectormayimposeadditionalconditionsto | |
1455 | - | 90addressanysuchsubstantialormaterialchangeinfactorsevaluatedundersubsections | |
1456 | - | 914and5ofthissectionormaydenythewaterexportrenewalapplicationasnecessaryto | |
1457 | - | HCSHB642 40 92complywiththissectionorbasedonanysuchsubstantialormaterialchangesinfactors | |
1458 | - | 93evaluatedundersubsections4and5ofthissection.Ifthedirectororcommissionhas | |
1459 | - | 94notcompletedthereviewofsuchrenewalapplicationandtheexistingapplicant'swater | |
1460 | - | 95exportpermitexpires,suchapplicantshallbeabletooperateunderthetermsofthe | |
1461 | - | 96expiredwaterexportpermituntilafinaldecisionismadebythecommissiononthe | |
1462 | - | 97renewalofsuchpermit. | |
1463 | - | 98 (3)Intheabsenceofappealasprovidedunderchapter536,thedecisionofthe | |
1464 | - | 99commissionshallbefinal. | |
1465 | - | 100 8.Awaterexportpermitshallbeineffectforthreeyearsfromthedateof | |
1466 | - | 101issuance.Suchpermitholdershallannuallyreportthewaterusevolumes,withdrawal | |
1467 | - | 102rates,andendusetothedepartmentinamannerandtimeframedeterminedbythe | |
1468 | - | 103department.Suchreportshallbemadeavailabletothepublicbythedepartmentonthe | |
1469 | - | 104department'swebsite. | |
1470 | - | 105 9.Thewaterexportpermitapplicationshallincludeallwaterexportation | |
1471 | - | 106requestsbytheapplicant.Thewaterexportpermitmaybeapprovedinwholeorin | |
1472 | - | 107partbythedirectororcommission.Thissectionshallbeinterpretedtoallowone | |
1473 | - | 108applicanttoincludemultiplewaterwithdrawalsforwaterexportationfromvarious | |
1474 | - | 109locationswithinonewaterexportpermitapplication. | |
1475 | - | 110 10.Awaterexportpermitapplicationshallincludeadesigneeoragentinthe | |
1476 | - | 111stateofMissouriforserviceofprocessandtoreceiveothernotices. | |
1477 | - | 112 11.AwaterpermitapplicantshallconsenttosuitwithinthestateofMissourior | |
1478 | - | 113otherwiseavailitselftothestate’sjurisdiction.Intheeventofaconflictbetweenthe | |
1479 | - | 114conditionsofuserequiredinMissouriandconditionsrequiredinanotherstate,the | |
1480 | - | 115waterpermitholdershallconsenttoconditionsimposedbythedirector. | |
1481 | - | 116 12.Amajorwateruser,asdefinedinsection256.400,mayrequestthe | |
1482 | - | 117departmenttoreevaluateanyexistingwaterexportpermitusingthecriteriaunder | |
1483 | - | 118subsections4and11ofthissection.Thedepartmentshallcreateamechanismfora | |
1484 | - | 119majorwaterusertosubmitsucharequestforreevaluationandshallprovidetothe | |
1485 | - | 120majorwateruserthedirector’sfindingswithinonehundredtwentydaysoftherequest | |
1486 | - | 121forreevaluation.Afterreevaluatingthepermit,thedirectorshallimposeadditional | |
1487 | - | 122conditionsnecessaryforthecontinuedexportationofwateroutsidethestateifthe | |
1488 | - | 123directordeterminesthattheexistingpermitisnegativelyimpactingtherequesting | |
1489 | - | 124majorwateruser'sbeneficialuseofhisorherwaterresources.Thedirector'sdecision | |
1490 | - | 125tomodifyortodeclinetomodifytheconditionsinanexistingpermitpursuanttothis | |
1491 | - | 126subsectionshallbesubjecttotheapprovalbythecommission. | |
1492 | - | 127 13.Nothinginthissectionshallprecludeapersonfrombringingany | |
1493 | - | 128constitutional,statutory,orcommonlawclaimtovindicateorotherwisedefendthe | |
1494 | - | HCSHB642 41 129user'swaterrights.Apermitissuedunderthissectionshallnotserveasadefensetoany | |
1495 | - | 130claimbroughtagainstawaterexportpermitholderfortheinfringementofwaterrights. | |
1496 | - | 131Inaddition,anypersonharmedbytheissuanceofawaterexportpermitmaybringan | |
1497 | - | 132injunctiveactionorotherappropriateactiontoenforcetheprovisionsofthissection. | |
1498 | - | 133 14.Iftheattorneygeneralreceivesacomplaintthatprovisionsofthissection | |
1499 | - | 134havebeenviolated,or,attherequestofthedepartment,theattorneygeneralmaybring | |
1500 | - | 135aninjunctiveactionorotherappropriateactioninthenameofthepeopleofthestateto | |
1501 | - | 136enforceprovisionsofthissection.SuitmaybebroughtinColeCounty,orinanycounty | |
1502 | - | 137wherethedefendant'sprincipalplaceofbusinessislocatedorwherethewithdrawalof | |
1503 | - | 138wateroccurredinviolationofthissection. | |
1504 | - | 139 15.Wheneverastateofemergencyisdeclaredbythegovernorundersection | |
1505 | - | 14044.100foralloranypartofthestatebasedupondroughtconditions,thedepartment | |
1506 | - | 141shallreevaluateanyexistingwaterexportpermit.Anyreevaluationcompletedunder | |
1507 | - | 142thissectionshallusethecriteriaundersubsections4and5ofthissection.After | |
1508 | - | 143reevaluationofthepermitiscomplete,thedepartmentshallhavetheauthorityto | |
1509 | - | 144imposeadditionalconditionsorrevokethepermitifnecessaryforthecontinued | |
1510 | - | 145exportationofwateroutsidethestateifthedirectordeterminesthattheexistingpermit | |
1511 | - | 146negativelyimpactsbeneficialuseofwaterresources.Thedirector’sdecisiontomodify, | |
1512 | - | 147revoke,ormakenochangestothepermitshallbesubjecttoapprovalbythe | |
1513 | - | 148commission. | |
1514 | 534 | [348.436.Theprovisionsofsections348.430to348.436shallexpire | |
1515 | 535 | 2 December31,2028.] | |
1516 | 536 | ✔ | |
1517 | - | ||
537 | + | HB642 15 |