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)
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)