☰ Revisor of Missouri

Title X TAXATION AND REVENUE

Chapter 148

Effective - 28 Aug 2006 bottom

  148.657.  Tax credit allowed for S corporation shareholders of credit institutions, amount. — Subchapter S corporation shareholders of a credit institution required to pay franchise taxes under section 148.140 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 credit institution as provided in this chapter.

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(L. 2006 S.B. 892)


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

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