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2017 Missouri Revised Statutes
Title X TAXATION AND REVENUE
Chapter 148 Taxation of Financial Institutions
BANKING INSTITUTIONS
- Section 148.010 Title of law. (8/28/1945)
- Section 148.020 Definitions. (8/28/2002)
- Section 148.030 Banks subject to tax based on income — rate — credits. (1/1/1988)
- Section 148.031 Substitute bank franchise tax. (8/28/1998)
- Section 148.040 Definitions and computation of net and gross income. (8/28/1993)
- Section 148.045 Computation of deduction, taxpayer files consolidated return. (5/15/1986)
- Section 148.050 Returns, when filed. (5/15/1986)
- Section 148.060 Overpayment, underpayment of tax — failure to file, estimation of tax by director of revenue — notice of deficiency. (5/15/1986)
- Section 148.062 Franchise tax, administered how. (5/15/1986)
- Section 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. (8/28/2001)
- Section 148.065 Intangible tax fund created — maintenance and investment of fund — distribution of interest income to counties. (8/28/1986)
- Section 148.068 Tax assessed, when, supplemental assessment. (5/15/1986)
- Section 148.070 Notice of deficiency, time limitations. (5/15/1986)
- Section 148.072 Interest, additions to tax, penalties, due when. (5/15/1986)
- Section 148.074 Overpayment of tax, director may credit against other tax liability, when. (5/15/1986)
- Section 148.076 Claims for refund, filed when, how — amount, limitations. (5/15/1986)
- Section 148.080 Taxes returned to counties — two percent to state — director to allocate. (5/15/1986)
- Section 148.085 Recording and depositing of tax receipts, how. (5/15/1986)
- Section 148.090 New banks, when taxed — tax, when due. (8/28/1949)
- Section 148.095 Banks operating more than one branch or office, returns, how filed — allocation of taxes, how — business outside state, effect of. (5/15/1986)
- Section 148.097 Taxpayer in other state taxable, when — apportionment of income, manner — property factor, defined — payroll factor, defined — deposits factor, defined. (8/28/1993)
- Section 148.100 Director to prescribe and publish rules and regulations — access to records. (7/6/1994)
- Section 148.110 Tax in lieu of other taxes. (8/28/1972)
- Section 148.112 Distribution of franchise tax credit for bank S corporation shareholders. (8/28/1999)
- Section 148.120 Title of law. (8/28/1945)
- Section 148.130 Definition of terms. (8/28/1945)
- Section 148.140 Credit institutions subject to annual tax — rate — credits. (8/28/1949)
- Section 148.150 Net income and gross income defined — how computed. (8/28/1947)
- Section 148.160 Returns, when filed — extension of time — interest. (8/28/1982)
- Section 148.170 Taxpayer with more than one office, returns of. (8/28/1945)
- Section 148.180 Tax due, when — credit for overpayment — penalty for nonpayment. (8/28/1982)
- Section 148.190 Notice to taxpayer of increase of tax — review of director's determination. (8/28/1978)
- Section 148.200 Director to prescribe necessary rules and regulations — access to records. (7/6/1994)
- Section 148.210 Credit institution subject to tax for year in which franchise is received. (8/28/1945)
- Section 148.230 Tax in lieu of certain other taxes. (8/28/1945)
- Section 148.310 Real and tangible personal property to be assessed and taxed under general laws. (8/28/1945)
- Section 148.320 Tax on premiums of domestic stock companies — rate — credits. (8/28/1982)
- Section 148.330 Returns, assessment of tax, procedure — notice to company — taxes, how paid — suspension of delinquents, apportionment of money — county, defined. (8/28/2008)
- Section 148.340 Tax on premiums of foreign companies. (8/28/1983)
- Section 148.350 Returns, assessment of tax, procedure — notice to company — taxes, how paid — suspension of delinquents — disposition of money. (8/28/1996)
- Section 148.360 County foreign insurance tax money distributed to school districts. (7/1/2006)
- Section 148.370 Insurance companies, tax on premiums — rate — credit. (8/28/2009)
- Section 148.375 Delinquent taxes, interest, rate. (8/28/1983)
- Section 148.376 Extended Missouri mutual insurance companies, premiums — tax — rate — payable when — delinquencies, distribution. (1/1/1985)
- Section 148.380 Returns, assessment of tax, procedure — notice to company — taxes, how paid — suspension of delinquents — disposition of money. (8/28/1982)
- Section 148.390 Deductions allowed on premium receipts. (1/1/1987)
- Section 148.400 Deductions allowed insurance companies. (8/28/2001)
- Section 148.410 Director to assess tax where no return made. (8/28/1982)
- Section 148.420 Director of revenue to collect annual tax when company withdraws from Missouri or fails to pay tax. (8/28/1983)
- Section 148.430 Director of revenue may sue for taxes when company withdraws or is suspended. (8/28/1945)
- Section 148.440 Occupation tax in certain cities. (8/28/1939)
- Section 148.450 Notices, how given. (8/28/1939)
- Section 148.460 Penalties for violations by agents. (8/28/1983)
- Section 148.461 Quarterly installments to be paid as assessed by director, when — overpayment of taxes, credit. (8/28/1986)
- Section 148.540 Association and members, levy and collection — exclusiveness of tax. (6/22/1970)
- Section 148.541 Delinquent taxes, interest. (1/1/1987)
- Section 148.610 Definitions. (8/28/2002)
- Section 148.620 Annual tax on net income, rate — credits allowed, exceptions. (8/28/1993)
- Section 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. (8/28/1993)
- Section 148.640 Return filed when — extension of time granted when — interest due on late filing, rate. (1/1/1987)
- Section 148.650 Payment of tax due when — excess payment, credit allowed — delinquent, interest charged. (1/1/1987)
- Section 148.655 Tax credit allowed for S corporation shareholders of associations, amount. (8/28/2006)
- Section 148.657 Tax credit allowed for S corporation shareholders of credit institutions, amount. (8/28/2006)
- Section 148.660 Deposit of taxes, director of revenue's duties — funds established — investment of funds — distribution of interest to counties, computation. (5/25/1982)
- Section 148.670 Taxes returned to county where taxpayer has office — state collection fee — branch offices, distribution — offices outside state, exclusion. (5/25/1982)
- Section 148.680 Hearing procedure on disputed amount — appeal. (5/25/1982)
- Section 148.690 First taxable year, when, how computed. (5/25/1982)
- Section 148.700 Rules and regulations, authority to promulgate, procedure — taxpayer's reports subject to inspection, confidentiality requirement. (8/28/1996)
- Section 148.710 Violations, penalties. (5/25/1982)
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