Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 148 - Taxation of Financial Institutions

Section 148.045 - Computation of deduction, taxpayer files consolidated return. - Effective - 15 May 1986 148.045. Computation of deduction, taxpayer...

Section 148.050 - Returns, when filed. - Effective - 15 May 1986 148.050. Returns, when filed. —...

Section 148.060 - Overpayment, underpayment of tax — failure to file, estimation of tax by director of revenue — notice of deficiency. - Effective - 15 May 1986 148.060. Overpayment, underpayment of tax...

Section 148.062 - Franchise tax, administered how. - Effective - 15 May 1986 148.062. Franchise tax, administered how....

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. - Effective - 28 Aug 2019, 2 histories 148.064. Ordering and...

Section 148.065 - Intangible tax fund created — maintenance and investment of fund — distribution of interest income to counties. - Effective - 28 Aug 1986 148.065. Intangible tax fund created...

Section 148.068 - Tax assessed, when, supplemental assessment. - Effective - 15 May 1986 148.068. Tax assessed, when, supplemental...

Section 148.070 - Notice of deficiency, time limitations. - Effective - 15 May 1986 148.070. Notice of deficiency, time...

Section 148.072 - Interest, additions to tax, penalties, due when. - Effective - 15 May 1986 148.072. Interest, additions to tax,...

Section 148.074 - Overpayment of tax, director may credit against other tax liability, when. - Effective - 15 May 1986 148.074. Overpayment of tax, director...

Section 148.076 - Claims for refund, filed when, how — amount, limitations. - Effective - 15 May 1986 148.076. Claims for refund, filed...

Section 148.080 - Taxes returned to counties — two percent to state — director to allocate. - Effective - 15 May 1986 148.080. Taxes returned to counties...

Section 148.085 - Recording and depositing of tax receipts, how. - Effective - 15 May 1986 148.085. Recording and depositing of...

Section 148.090 - New banks, when taxed — tax, when due. - Effective - 28 Aug 1949 148.090. New banks, when taxed...

Section 148.095 - Banks operating more than one branch or office, returns, how filed — allocation of taxes, how — business outside state, effect of. - Effective - 15 May 1986 148.095. Banks operating more than...

Section 148.097 - Taxpayer in other state taxable, when — apportionment of income, manner — property factor, defined — payroll factor, defined — deposits factor, defined. - Effective - 28 Aug 1993 148.097. Taxpayer in other state...

Section 148.100 - Director to prescribe and publish rules and regulations — access to records. - Effective - 06 Jul 1994 148.100. Director to prescribe and...

Section 148.110 - Tax in lieu of other taxes. - Effective - 28 Aug 1972 148.110. Tax in lieu of...

Section 148.112 - Distribution of franchise tax credit for bank S corporation shareholders. - Effective - 28 Aug 1999 148.112. Distribution of franchise tax...

Section 148.120 - Title of law. - Effective - 28 Aug 1945 148.120. Title of law. —...

Section 148.130 - Definition of terms. - Effective - 28 Aug 1945 148.130. Definition of terms. —...

Section 148.140 - Credit institutions subject to annual tax — rate — credits. - Effective - 28 Aug 1949 148.140. Credit institutions subject to...

Section 148.150 - Net income and gross income defined — how computed. - Effective - 28 Aug 1947 148.150. Net income and gross...

Section 148.160 - Returns, when filed — extension of time — interest. - Effective - 28 Aug 1982 148.160. Returns, when filed —...

Section 148.170 - Taxpayer with more than one office, returns of. - Effective - 28 Aug 1945 148.170. Taxpayer with more than...

Section 148.180 - Tax due, when — credit for overpayment — penalty for nonpayment. - Effective - 28 Aug 1982 148.180. Tax due, when —...

Section 148.190 - Notice to taxpayer of increase of tax — review of director's determination. - Effective - 28 Aug 1978 148.190. Notice to taxpayer of...

Section 148.200 - Director to prescribe necessary rules and regulations — access to records. - Effective - 06 Jul 1994 148.200. Director to prescribe necessary...

Section 148.210 - Credit institution subject to tax for year in which franchise is received. - Effective - 28 Aug 1945 148.210. Credit institution subject to...

Section 148.230 - Tax in lieu of certain other taxes. - Effective - 28 Aug 1945 148.230. Tax in lieu of...

Section 148.310 - Real and tangible personal property to be assessed and taxed under general laws. - Effective - 28 Aug 1945 148.310. Real and tangible personal...

Section 148.320 - Tax on premiums of domestic stock companies — rate — credits. - Effective - 28 Aug 1982 148.320. Tax on premiums of...

Section 148.330 - Returns, assessment of tax, procedure — notice to company — taxes, how paid — suspension of delinquents, apportionment of money — county, defined. - Effective - 28 Aug 2008 148.330. Returns, assessment of tax,...

Section 148.340 - Tax on premiums of foreign companies. - Effective - 28 Aug 1983 148.340. Tax on premiums of...

Section 148.350 - Returns, assessment of tax, procedure — notice to company — taxes, how paid — suspension of delinquents — disposition of money. - Effective - 28 Aug 1996 148.350. Returns, assessment of tax,...

Section 148.360 - County foreign insurance tax money distributed to school districts. - Effective - 01 Jul 2006 148.360. County foreign insurance tax...

Section 148.370 - Insurance companies, tax on premiums — rate — credit. - Effective - 28 Aug 2009 148.370. Insurance companies, tax on...

Section 148.375 - Delinquent taxes, interest, rate. - Effective - 28 Aug 1983 148.375. Delinquent taxes, interest, rate....

Section 148.376 - Extended Missouri mutual insurance companies, premiums — tax — rate — payable when — delinquencies, distribution. - Effective - 01 Jan 1985 148.376. Extended Missouri mutual insurance...

Section 148.380 - Returns, assessment of tax, procedure — notice to company — taxes, how paid — suspension of delinquents — disposition of money. - Effective - 28 Aug 1982 148.380. Returns, assessment of tax,...

Section 148.390 - Deductions allowed on premium receipts. - Effective - 01 Jan 1987 148.390. Deductions allowed on premium...

Section 148.400 - Deductions allowed insurance companies. - Effective - 28 Aug 2001 148.400. Deductions allowed insurance companies....

Section 148.410 - Director to assess tax where no return made. - Effective - 28 Aug 1982 148.410. Director to assess tax...

Section 148.420 - Director of revenue to collect annual tax when company withdraws from Missouri or fails to pay tax. - Effective - 28 Aug 1983 148.420. Director of revenue to...

Section 148.430 - Director of revenue may sue for taxes when company withdraws or is suspended. - Effective - 28 Aug 1945 148.430. Director of revenue may...

Section 148.440 - Occupation tax in certain cities. - Effective - 28 Aug 1939 148.440. Occupation tax in certain...

Section 148.450 - Notices, how given. - Effective - 28 Aug 1939 148.450. Notices, how given. —...

Section 148.460 - Penalties for violations by agents. - Effective - 28 Aug 1983 148.460. Penalties for violations by...

Section 148.461 - Quarterly installments to be paid as assessed by director, when — overpayment of taxes, credit. - Effective - 28 Aug 1986 148.461. Quarterly installments to be...

Section 148.540 - Association and members, levy and collection — exclusiveness of tax. - Effective - 22 Jun 1970 148.540. Association and members, levy...

Section 148.541 - Delinquent taxes, interest. - Effective - 01 Jan 1987 148.541. Delinquent taxes, interest. —...

Section 148.610 - Definitions. - Effective - 28 Aug 2002 148.610. Definitions. — For the...

Section 148.620 - Annual tax on net income, rate — credits allowed, exceptions. - Effective - 28 Aug 1993 148.620. Annual tax on net...

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... - Effective - 28 Aug 1993 148.630. Net income and gross...

Section 148.640 - Return filed when — extension of time granted when — interest due on late filing, rate. - Effective - 01 Jan 1987 148.640. Return filed when —...

Section 148.650 - Payment of tax due when — excess payment, credit allowed — delinquent, interest charged. - Effective - 01 Jan 1987 148.650. Payment of tax due...

Section 148.655 - Tax credit allowed for S corporation shareholders of associations, amount. - Effective - 28 Aug 2006 148.655. Tax credit allowed for...

Section 148.657 - Tax credit allowed for S corporation shareholders of credit institutions, amount. - Effective - 28 Aug 2006 148.657. Tax credit allowed for...

Section 148.660 - Deposit of taxes, director of revenue's duties — funds established — investment of funds — distribution of interest to counties, computation. - Effective - 25 May 1982 148.660. Deposit of taxes, director...

Section 148.670 - Taxes returned to county where taxpayer has office — state collection fee — branch offices, distribution — offices outside state, exclusion. - Effective - 25 May 1982 148.670. Taxes returned to county...

Section 148.680 - Hearing procedure on disputed amount — appeal. - Effective - 25 May 1982 148.680. Hearing procedure on disputed...

Section 148.690 - First taxable year, when, how computed. - Effective - 25 May 1982 148.690. First taxable year, when,...

Section 148.700 - Rules and regulations, authority to promulgate, procedure — taxpayer's reports subject to inspection, confidentiality requirement. - Effective - 28 Aug 1996 148.700. Rules and regulations, authority...

Section 148.710 - Violations, penalties. - Effective - 25 May 1982 148.710. Violations, penalties. — The...

Section 148.720 - Corporate income tax reduction, when. - Effective - 28 Aug 2018 148.720. Corporate income tax reduction,...

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Missouri Revised Statutes Title X - Taxation and Revenue Chapter 148 - Taxation of Financial Institutions

Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 148 - Taxation of Financial Institutions