Missouri § 135.362 Eligibility statement, low-income housing credit, not applicable, when.

Missouri Statutes

§ 135.362 — Eligibility statement, low-income housing credit, not applicable, when.

Missouri § 135.362

Title XTAXATION AND REVENUE

Ch. 135Tax Relief

This text of Missouri § 135.362 (Eligibility statement, low-income housing credit, not applicable, when.) 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. § 135.362 (2026).

Text

1. The provisions of subdivision (3) of section 135.350 shall not apply to any qualified Missouri project:

(1)With respect to which a loan is made or insured under Title V of the U.S. Housing Act of 1949; or

(2)In which at least ten percent of the total reasonably expected basis in such project was incurred by the project owner prior to June 18, 1991, and such project is placed in service no later than December 31, 1993. 2. Qualified Missouri projects described in subdivisions (1) and (2) of subsection 1 of this section shall continue to be governed by the provisions of subdivision (2) of section 135.350 in effect prior to June 18, 1991.

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1. The provisions of subdivision (3) of section 135.350 shall not apply to any qualified Missouri project:

(1) With respect to which a loan is made or insured under Title V of the U.S. Housing Act of 1949; or

(2) In which at least ten percent of the total reasonably expected basis in such project was incurred by the project owner prior to June 18, 1991, and such project is placed in service no later than December 31, 1993.

2. Qualified Missouri projects described in subdivisions (1) and (2) of subsection 1 of this section shall continue to be governed by the provisions of subdivision (2) of section 135.350 in effect prior to June 18, 1991.