Missouri 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. County foreign insurance tax money distributed to counties--basis.
- § 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.
- § 148.660. — 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.