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148.010
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Title of law. (8/28/1945) |
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148.020
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Definitions. (8/28/2002) |
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148.030
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Banks subject to tax based on income — rate — credits. (1/1/1988) |
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148.031
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Substitute bank franchise tax. (8/28/1998) |
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148.040
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Definitions and computation of net and gross income. (8/28/1993) |
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148.045
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Computation of deduction, taxpayer files consolidated return. (5/15/1986) |
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148.050
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Returns, when filed. (5/15/1986) |
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148.060
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Overpayment, underpayment of tax — failure to file, estimation of tax by ... (5/15/1986) |
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148.062
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Franchise tax, administered how. (5/15/1986) |
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148.064
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Ordering and limit reductions for certain credits — consolidated return — ... (8/28/2019) |
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148.065
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Intangible tax fund created — maintenance and investment of fund — ... (8/28/1986) |
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148.068
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Tax assessed, when, supplemental assessment. (5/15/1986) |
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148.070
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Notice of deficiency, time limitations. (5/15/1986) |
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148.072
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Interest, additions to tax, penalties, due when. (5/15/1986) |
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148.074
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Overpayment of tax, director may credit against other tax liability, when. (5/15/1986) |
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148.076
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Claims for refund, filed when, how — amount, limitations. (5/15/1986) |
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148.080
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Taxes returned to counties — two percent to state — director to allocate. (5/15/1986) |
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148.085
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Recording and depositing of tax receipts, how. (5/15/1986) |
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148.090
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New banks, when taxed — tax, when due. (8/28/1949) |
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148.095
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Banks operating more than one branch or office, returns, how filed — ... (5/15/1986) |
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148.097
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Taxpayer in other state taxable, when — apportionment of income, manner — ... (8/28/1993) |
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148.100
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Director to prescribe and publish rules and regulations — access to records. (7/6/1994) |
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148.110
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Tax in lieu of other taxes. (8/28/1972) |
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148.112
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Distribution of franchise tax credit for bank S corporation shareholders. (8/28/1999) |
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148.120
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Title of law. (8/28/1945) |
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148.130
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Definition of terms. (8/28/1945) |
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148.140
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Credit institutions subject to annual tax — rate — credits. (8/28/1949) |
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148.150
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Net income and gross income defined — how computed. (8/28/1947) |
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148.160
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Returns, when filed — extension of time — interest. (8/28/1982) |
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148.170
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Taxpayer with more than one office, returns of. (8/28/1945) |
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148.180
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Tax due, when — credit for overpayment — penalty for nonpayment. (8/28/1982) |
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148.190
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Notice to taxpayer of increase of tax — review of director's determination. (8/28/1978) |
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148.200
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Director to prescribe necessary rules and regulations — access to records. (7/6/1994) |
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148.210
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Credit institution subject to tax for year in which franchise is received. (8/28/1945) |
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148.230
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Tax in lieu of certain other taxes. (8/28/1945) |
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