|
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 director of revenue — notice of deficiency. (5/15/1986) |
|
|
148.062
|
Franchise tax, administered how. (5/15/1986) |
|
|
148.064
|
Ordering and limit reductions for certain credits — consolidated return — transfers of credits — effect of repeal of corporation franchise tax — pass through of tax credits by S corporation bank. (8/28/2019) |
|
|
148.065
|
Intangible tax fund created — maintenance and investment of fund — distribution of interest income to counties. (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 — allocation of taxes, how — business outside state, effect of. (5/15/1986) |
|
|
148.097
|
Taxpayer in other state taxable, when — apportionment of income, manner — property factor, defined — payroll factor, defined — deposits factor, defined. (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 laws. (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 — suspension of delinquents, apportionment of money — county, defined. (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 — suspension of delinquents — disposition of money. (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 — payable when — delinquencies, distribution. (1/1/1985) |
|
|
148.380
|
Returns, assessment of tax, procedure — notice to company — taxes, how paid — suspension of delinquents — disposition of money. (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 Missouri or fails to pay tax. (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 — overpayment of taxes, credit. (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 computation — business activity taxable in another state, apportionment, manner — property factor defined — payroll factor defined — receivables factor defined — deposits factor defined. (8/28/1993) |
|
|
148.640
|
Return filed when — extension of time granted when — interest due on late filing, rate. (1/1/1987) |
|
|
148.650
|
Payment of tax due when — excess payment, credit allowed — delinquent, interest charged. (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, amount. (8/28/2006) |
|
|
148.660
|
Deposit of taxes, director of revenue's duties — funds established — investment of funds — distribution of interest to counties, computation. (5/25/1982) |
|
|
148.670
|
Taxes returned to county where taxpayer has office — state collection fee — branch offices, distribution — offices outside state, exclusion. (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 reports subject to inspection, confidentiality requirement. (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) |
|
|