Missouri Statutes

§ 135.331 — Adopted child eighteen years of age or older, credit not allowed — exception.

Missouri § 135.331

JurisdictionMissouri

Title XTAXATION AND REVENUE

Ch. 135Tax Relief

This text of Missouri § 135.331 (Adopted child eighteen years of age or older, credit not allowed — exception.) is published on Counsel Stack Legal Research, covering Missouri primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mo. Rev. Stat. § 135.331 (2026).

Text

No credit shall be allowable for the adoption of any child who has attained the age of eighteen, unless it has been determined that the child has a medical condition or disability that would limit the child's ability to live independently of the adoptive parents.

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Legislative History

(L. 1987 S.B. 402 § 5, A.L. 2023 S.B. 24)

Nearby Sections

15

§ 135.010

§ 135.015

Time for filing and other procedural matters, how governed.

§ 135.020

Credits, how applied, considered overpayment, when.

§ 135.025

Accrued taxes and rent constituting taxes to be totaled — maximum amount allowable — allocation regulations, when.

§ 135.030

Formula for determining credits — table to be prepared by director of revenue — taxpayer not applying for credit to be notified of eligibility.

§ 135.035

Claims for calendar year 1975 and later affected.

§ 135.090

Income tax credit for surviving spouses of public safety officers — sunset provision.

§ 135.096

Long-term care insurance tax deduction, amount.

§ 135.100

§ 135.110

Tax credit for new or expanded business facility — computation — maximum years and amount allowed — no credit allowed a public utility and certain businesses — definitions.

§ 135.1125

Definitions — tax credit, amount — application — rulemaking authority — sunset provision.

§ 135.115

Vesting of tax credits, when — waiver, applicable when.

§ 135.1150

Citation of law — definitions — tax credit, amount — claim application — limitation — transferability of credit — rulemaking authority.

§ 135.1180

Citation of law — definitions — tax credit, amount, procedure — rulemaking authority.

§ 135.120

Deferment of tax credit — election — notice.

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Bluebook (online)

Missouri § 135.331, Counsel Stack Legal Research, https://law.counselstack.com/statute/mo/135/135.331.