There is a newer version of the Missouri Revised Statutes
2009 Missouri Revised Statutes
Title X TAXATION AND REVENUE
Chapter 148 Taxation of Financial Institutions
- 148.010. Title of law.
- 148.020. Definitions.
- 148.030. Banks subject to tax based on income--rate--credits.
- 148.031. Substitute bank franchise tax.
- 148.040. Definitions and computation of net and gross income.
- 148.045. Computation of deduction, taxpayer files consolidated return.
- 148.050. Returns, when filed.
- 148.060. Overpayment, underpayment of tax--failure to file, estimation of tax by director of revenue--notice of deficiency.
- 148.062. Franchise tax, administered how.
- 148.064. Ordering and limit reductions for certain credits--consolidated return--transfers of credits--effect of repeal of corporation franchise tax--pass through of tax credits by S corporation bank.
- 148.065. Intangible tax fund created--maintenance and investment of fund--distribution of interest income to counties.
- 148.068. Tax assessed, when, supplemental assessment.
- 148.070. Notice of deficiency, time limitations.
- 148.072. Interest, additions to tax, penalties, due when.
- 148.074. Overpayment of tax, director may credit against other tax liability, when.
- 148.076. Claims for refund, filed when, how--amount, limitations.
- 148.080. Taxes returned to counties--two percent to state--director to allocate.
- 148.085. Recording and depositing of tax receipts, how.
- 148.090. New banks, when taxed--tax, when due.
- 148.095. Banks operating more than one branch or office, returns, how filed--allocation of taxes, how--business outside state, effect of.
- 148.097. Taxpayer in other state taxable, when--apportionment of income, manner--property factor, defined--payroll factor, defined--deposits factor, defined.
- 148.100. Director to prescribe and publish rules and regulations--access to records.
- 148.110. Tax in lieu of other taxes.
- 148.112. Distribution of franchise tax credit for bank S corporation shareholders.
- 148.120. Title of law.
- 148.130. Definition of terms.
- 148.140. Credit institutions subject to annual tax--rate--credits.
- 148.150. Net income and gross income defined--how computed.
- 148.160. Returns, when filed--extension of time--interest.
- 148.170. Taxpayer with more than one office, returns of.
- 148.180. Tax due, when--credit for overpayment--penalty for nonpayment.
- 148.190. Notice to taxpayer of increase of tax--review of director's determination.
- 148.200. Director to prescribe necessary rules and regulations--access to records.
- 148.210. Credit institution subject to tax for year in which franchise is received.
- 148.230. Tax in lieu of certain other taxes.
- 148.310. Real and tangible personal property to be assessed and taxed under general laws.
- 148.320. Tax on premiums of domestic stock companies--rate--credits.
- 148.330. Returns, assessment of tax, procedure--notice to company--taxes, how paid--suspension of delinquents, apportionment of money--county, defined.
- 148.340. Tax on premiums of foreign companies.
- 148.350. Returns, assessment of tax, procedure--notice to company--taxes, how paid--suspension of delinquents--disposition of money.
- 148.360. County foreign insurance tax money distributed to school districts.
- 148.370. Insurance companies, tax on premiums--rate--credit.
- 148.375. Delinquent taxes, interest, rate.
- 148.376. Extended Missouri mutual insurance companies, premiums--tax--rate--payable when--delinquencies, distribution.
- 148.380. Returns, assessment of tax, procedure--notice to company--taxes, how paid--suspension of delinquents--disposition of money.
- 148.390. Deductions allowed on premium receipts.
- 148.400. Deductions allowed insurance companies.
- 148.410. Director to assess tax where no return made.
- 148.420. Director of revenue to collect annual tax when company withdraws from Missouri or fails to pay tax.
- 148.430. Director of revenue may sue for taxes when company withdraws or is suspended.
- 148.440. Occupation tax in certain cities.
- 148.450. Notices, how given.
- 148.460. Penalties for violations by agents.
- 148.461. Quarterly installments to be paid as assessed by director, when--overpayment of taxes, credit.
- 148.540. Association and members, levy and collection--exclusiveness of tax.
- 148.541. Delinquent taxes, interest.
- 148.610. Definitions.
- 148.620. Annual tax on net income, rate--credits allowed, exceptions.
- 148.630. Net income and gross income defined--deductions authorized--net income computation--business activity taxable in another state, apportionment, manner--property factor defined--payroll factor defined--receivables factor defined--deposits factor defined.
- 148.640. Return filed when--extension of time granted when--interest due on late filing, rate.
- 148.650. Payment of tax due when--excess payment, credit allowed--delinquent, interest charged.
- 148.655. Tax credit allowed for S corporation shareholders of associations, amount.
- 148.657. Tax credit allowed for S corporation shareholders of credit institutions, amount.
- 148.660. Deposit of taxes, director of revenue's duties--funds established--investment of funds--distribution of interest to counties, computation.
- 148.670. Taxes returned to county where taxpayer has office--state collection fee--branch offices, distribution--offices outside state, exclusion.
- 148.680. Hearing procedure on disputed amount--appeal.
- 148.690. First taxable year, when, how computed.
- 148.700. Rules and regulations, authority to promulgate, procedure--taxpayer's reports subject to inspection, confidentiality requirement.
- 148.710. Violations, penalties.
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