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2020 Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 148 - Taxation of Financial Institutions
Section 148.655 Tax credit allowed for S corporation shareholders of associations, amount.
Universal Citation: MO Rev Stat § 148.655 (2020)
Effective - 28 Aug 2006
148.655. Tax credit allowed for S corporation shareholders of associations, amount. — Subchapter S corporation shareholders of an association required to pay franchise taxes under section 148.620 may take a tax credit against such shareholder's state income tax return, as provided in section 143.471. Such tax credit shall be the taxpayer's pro rata share of the franchise tax paid by the association as provided in this chapter.
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(L. 2006 S.B. 892)
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