Revisor Home
State of Missouri
View entire chapter

Title X TAXATION AND REVENUE

Chapter 148 Taxation of Financial Institutions ^  !
BANKING INSTITUTIONS
148.010   Title of law. (8/28/1945)
148.020   Definitions. (8/28/2002)
148.030   Banks subject to tax based on income — rate — credits. (1/1/1988)
148.031   Substitute bank franchise tax. (8/28/1998)
148.040   Definitions and computation of net and gross income. (8/28/1993)
148.045   Computation of deduction, taxpayer files consolidated return. (5/15/1986)
148.050   Returns, when filed. (5/15/1986)
148.060   Overpayment, underpayment of tax — failure to file, estimation of tax by ... (5/15/1986)
148.062   Franchise tax, administered how. (5/15/1986)
148.064   Ordering and limit reductions for certain credits — consolidated return — ... (8/28/2019)
148.065   Intangible tax fund created — maintenance and investment of fund — ... (8/28/1986)
148.068   Tax assessed, when, supplemental assessment. (5/15/1986)
148.070   Notice of deficiency, time limitations. (5/15/1986)
148.072   Interest, additions to tax, penalties, due when. (5/15/1986)
148.074   Overpayment of tax, director may credit against other tax liability, when. (5/15/1986)
148.076   Claims for refund, filed when, how — amount, limitations. (5/15/1986)
148.080   Taxes returned to counties — two percent to state — director to allocate. (5/15/1986)
148.085   Recording and depositing of tax receipts, how. (5/15/1986)
148.090   New banks, when taxed — tax, when due. (8/28/1949)
148.095   Banks operating more than one branch or office, returns, how filed — ... (5/15/1986)
148.097   Taxpayer in other state taxable, when — apportionment of income, manner — ... (8/28/1993)
148.100   Director to prescribe and publish rules and regulations — access to records. (7/6/1994)
148.110   Tax in lieu of other taxes. (8/28/1972)
148.112   Distribution of franchise tax credit for bank S corporation shareholders. (8/28/1999)
CREDIT INSTITUTIONS
148.120   Title of law. (8/28/1945)
148.130   Definition of terms. (8/28/1945)
148.140   Credit institutions subject to annual tax — rate — credits. (8/28/1949)
148.150   Net income and gross income defined — how computed. (8/28/1947)
148.160   Returns, when filed — extension of time — interest. (8/28/1982)
148.170   Taxpayer with more than one office, returns of. (8/28/1945)
148.180   Tax due, when — credit for overpayment — penalty for nonpayment. (8/28/1982)
148.190   Notice to taxpayer of increase of tax — review of director's determination. (8/28/1978)
148.200   Director to prescribe necessary rules and regulations — access to records. (7/6/1994)
148.210   Credit institution subject to tax for year in which franchise is received. (8/28/1945)
148.230   Tax in lieu of certain other taxes. (8/28/1945)
INSURANCE COMPANIES
148.310   Real and tangible personal property to be assessed and taxed under general ... (8/28/1945)
148.320   Tax on premiums of domestic stock companies — rate — credits. (8/28/1982)
148.330   Returns, assessment of tax, procedure — notice to company — taxes, how paid ... (8/28/2008)
148.340   Tax on premiums of foreign companies. (8/28/1983)
148.350   Returns, assessment of tax, procedure — notice to company — taxes, how paid ... (8/28/1996)
148.360   County foreign insurance tax money distributed to school districts. (7/1/2006)
148.370   Insurance companies, tax on premiums — rate — credit. (8/28/2009)
148.375   Delinquent taxes, interest, rate. (8/28/1983)
148.376   Extended Missouri mutual insurance companies, premiums — tax — rate — ... (1/1/1985)
148.380   Returns, assessment of tax, procedure — notice to company — taxes, how paid ... (8/28/1982)
148.390   Deductions allowed on premium receipts. (1/1/1987)
148.400   Deductions allowed insurance companies. (8/28/2001)
148.410   Director to assess tax where no return made. (8/28/1982)
148.420   Director of revenue to collect annual tax when company withdraws from ... (8/28/1983)
148.430   Director of revenue may sue for taxes when company withdraws or is suspended. (8/28/1945)
148.440   Occupation tax in certain cities. (8/28/1939)
148.450   Notices, how given. (8/28/1939)
148.460   Penalties for violations by agents. (8/28/1983)
148.461   Quarterly installments to be paid as assessed by director, when — ... (8/28/1986)
FARMERS' COOPERATIVE CREDIT ASSOCIATIONS
148.540   Association and members, levy and collection — exclusiveness of tax. (6/22/1970)
148.541   Delinquent taxes, interest. (1/1/1987)
CREDIT UNIONS AND SAVINGS AND LOAN ASSOCIATIONS
148.610   Definitions. (8/28/2002)
148.620   Annual tax on net income, rate — credits allowed, exceptions. (8/28/1993)
148.630   Net income and gross income defined — deductions authorized — net income ... (8/28/1993)
148.640   Return filed when — extension of time granted when — interest due on late ... (1/1/1987)
148.650   Payment of tax due when — excess payment, credit allowed — delinquent, ... (1/1/1987)
148.655   Tax credit allowed for S corporation shareholders of associations, amount. (8/28/2006)
148.657   Tax credit allowed for S corporation shareholders of credit institutions, ... (8/28/2006)
148.660   Deposit of taxes, director of revenue's duties — funds established — ... (5/25/1982)
148.670   Taxes returned to county where taxpayer has office — state collection fee — ... (5/25/1982)
148.680   Hearing procedure on disputed amount — appeal. (5/25/1982)
148.690   First taxable year, when, how computed. (5/25/1982)
148.700   Rules and regulations, authority to promulgate, procedure — taxpayer's ... (8/28/1996)
148.710   Violations, penalties. (5/25/1982)
REDUCTION IN RATE OF CORPORATE TAX
148.720   Corporate income tax reduction, when. (8/28/2018)
 - Cross References
Corporation franchise tax, Chap. 147

Official site for the Revised Statutes of Missouri

>> 2019 Supplement Available <<

Session begins: 8 Jan 2020

8 Dec 2019 05:28


In accordance with Section 3.090, the language of statutory sections enacted during a legislative session are updated and available on this website on the effective date of such enacted statutory section. Revisor Home    

Other Links
Oversight Library MO WebMasters
Other Information
 Recent Sections Editorials May Be Cited As Tables & Forms Multiple Enact
Repeal & Transfer Definitions

Site changes Contact
Senate
Missouri Senate
State of Missouri
MO.gov
House
Missouri House
 © Missouri Legislature, all rights reserved.   Site errors / suggestions - webmaster@LR.mo.gov 

Marie Elizabeth Oliver
Our flag's story

google bing

 

Over 41M page views.

 277