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2012 Missouri Revised Statutes
TITLE X TAXATION AND REVENUE
Chapter 148 Taxation of Financial Institutions
Section 148.110 Tax in lieu of other taxes.
Universal Citation:
MO Rev Stat § 148.110 (2012)
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Tax in lieu of other taxes.
148.110. It is the purpose and intent of the general assembly to substitute the tax provided by sections 148.010 to 148.110 for the tax on bank shares which was imposed by section 10959, RSMo 1939, and for all taxes on all tangible and intangible personal property of all banking institutions subject to the provisions of sections 148.010 to 148.110, except taxes on tangible personal property owned by the taxpayer and held for lease or rental to others and for all property taxes on the shares of such banking institutions.
(L. 1945 p. 1921 11, A.L. 1972 H.B. 1054)
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