☰ Revisor of Missouri

 Title X TAXATION AND REVENUE

 Chapter 148 Taxation of Financial 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 ... (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)

2020 Cumulative Supplement Available

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18 Jan 2021 22:48


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