Effective - 15 May 1986
148.095. Banks operating more than one branch or office, returns, how filed — allocation of taxes, how — business outside state, effect of. — If any bank operates more than one office or branch in the state of Missouri, the bank shall file one return giving the address of each such office or branch and setting forth the total dollar amounts of accounts or deposits of each such office. The political subdivisions within which the office or offices are situated shall share the portion of the tax determined under subdivision (2) of subsection 2 of section 148.030 which is collected under sections 148.010 to 148.110 upon the same basis that the dollar amount of the deposits or accounts of such office bears to the total dollar amount of the deposits or accounts of the bank, and the director of revenue shall allocate the tax collected accordingly; provided that if a bank does business outside the state of Missouri the total of the dollar amount of deposits and accounts at an office or offices outside the state of Missouri shall be excluded in determining the total deposits and accounts subject to tax hereunder.
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(L. 1983 H.B. 565 § 1, A.L. 1986 H.B. 1195)
Effective 5-15-86
Structure Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 148 - Taxation of Financial Institutions
Section 148.010 - Title of law.
Section 148.020 - Definitions.
Section 148.030 - Banks subject to tax based on income — rate — credits.
Section 148.031 - Substitute bank franchise tax.
Section 148.040 - Definitions and computation of net and gross income.
Section 148.045 - Computation of deduction, taxpayer files consolidated return.
Section 148.050 - Returns, when filed.
Section 148.062 - Franchise tax, administered how.
Section 148.068 - Tax assessed, when, supplemental assessment.
Section 148.070 - Notice of deficiency, time limitations.
Section 148.072 - Interest, additions to tax, penalties, due when.
Section 148.074 - Overpayment of tax, director may credit against other tax liability, when.
Section 148.076 - Claims for refund, filed when, how — amount, limitations.
Section 148.080 - Taxes returned to counties — two percent to state — director to allocate.
Section 148.085 - Recording and depositing of tax receipts, how.
Section 148.090 - New banks, when taxed — tax, when due.
Section 148.100 - Director to prescribe and publish rules and regulations — access to records.
Section 148.110 - Tax in lieu of other taxes.
Section 148.112 - Distribution of franchise tax credit for bank S corporation shareholders.
Section 148.120 - Title of law.
Section 148.130 - Definition of terms.
Section 148.140 - Credit institutions subject to annual tax — rate — credits.
Section 148.150 - Net income and gross income defined — how computed.
Section 148.160 - Returns, when filed — extension of time — interest.
Section 148.170 - Taxpayer with more than one office, returns of.
Section 148.180 - Tax due, when — credit for overpayment — penalty for nonpayment.
Section 148.190 - Notice to taxpayer of increase of tax — review of director's determination.
Section 148.200 - Director to prescribe necessary rules and regulations — access to records.
Section 148.210 - Credit institution subject to tax for year in which franchise is received.
Section 148.230 - Tax in lieu of certain other taxes.
Section 148.310 - Real and tangible personal property to be assessed and taxed under general laws.
Section 148.320 - Tax on premiums of domestic stock companies — rate — credits.
Section 148.340 - Tax on premiums of foreign companies.
Section 148.360 - County foreign insurance tax money distributed to school districts.
Section 148.370 - Insurance companies, tax on premiums — rate — credit.
Section 148.375 - Delinquent taxes, interest, rate.
Section 148.390 - Deductions allowed on premium receipts.
Section 148.400 - Deductions allowed insurance companies.
Section 148.410 - Director to assess tax where no return made.
Section 148.430 - Director of revenue may sue for taxes when company withdraws or is suspended.
Section 148.440 - Occupation tax in certain cities.
Section 148.450 - Notices, how given.
Section 148.460 - Penalties for violations by agents.
Section 148.540 - Association and members, levy and collection — exclusiveness of tax.
Section 148.541 - Delinquent taxes, interest.
Section 148.610 - Definitions.
Section 148.620 - Annual tax on net income, rate — credits allowed, exceptions.
Section 148.655 - Tax credit allowed for S corporation shareholders of associations, amount.
Section 148.657 - Tax credit allowed for S corporation shareholders of credit institutions, amount.
Section 148.680 - Hearing procedure on disputed amount — appeal.
Section 148.690 - First taxable year, when, how computed.