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Title X TAXATION AND REVENUE

Chapter 148

previous next Effective - 28 Aug 2006bottom

  148.655.  Tax credit allowed for S corporation shareholders of associations, amount. — Subchapter S corporation shareholders of an association required to pay franchise taxes under section 148.620 may take a tax credit against such shareholder's state income tax return, as provided in section 143.471.  Such tax credit shall be the taxpayer's pro rata share of the franchise tax paid by the association as provided in this chapter.

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(L. 2006 S.B. 892)


---- end of effective   28 Aug 2006 ----

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