135.020. Credits, how applied, considered overpayment, when. — A credit for property taxes shall be allowed for the amount provided in section 135.030. If the amount allowable as a credit exceeds the income tax reduced by other credits, then the excess shall be considered an overpayment of the income tax.
--------
(L. 1973 H.B. 149, et al.)
Effective 10-01-73