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Completed application for Mergers or Apportionments. Instructions: Please complete this application and submit in person to: Department of Finance, Division of Land Records - Tax Map Office,.New Apportionment and Merger Filing. Electronic filing; Tentative lot(s) request – RP602; Attach application documents; Receive documents from the Tax Map . NEW BUILDINGS: • Completed application for Mergers or Apportionments. Will income taxes be imposed on the corporate parties? On their stockholders? 401 TCA 1997, do not apply). Avoids the need to potentially wind up the target company if an asset sale occurs. Do not complete this form if all income is from Missouri sources.