Missouri Revised Statutes













Chapter 100

Industrial Development

←100.810

Section 100.820.1

100.830→

August 28, 2015

Program costs, how paid, assessments.

100.820. An agreement between the board and an eligible industry shall

provide that all or part of program costs are to be met by receipt of

assessments. Assessments shall be based upon wages paid to eligible

employees. If business or employment conditions cause the amount of the

assessment to be less than the amount projected in the agreement for any time

period, then the employer shall pay to the board the amount of such

difference, then a portion of withholding tax paid by the employer pursuant to

sections 143.191 to 143.265 may be credited to the board by the amount of

such difference. The employer shall remit the amount of the assessment to

the board. When all program costs, including the principal of, premium, if

any, and interest on the certificates have been paid, the employer credits

shall cease.



(L. 1996 H.B. 1237 § 19)







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