☰ Revisor of Missouri

Title X TAXATION AND REVENUE

Chapter 148

Effective - 28 Aug 1972 bottom

  148.110.  Tax in lieu of other taxes. — It is the purpose and intent of the general assembly to substitute the tax provided by sections 148.010 to 148.110 for the tax on bank shares which was imposed by section 10959, RSMo 1939, and for all taxes on all tangible and intangible personal property of all banking institutions subject to the provisions of sections 148.010 to 148.110, except taxes on tangible personal property owned by the taxpayer and held for lease or rental to others and for all property taxes on the shares of such banking institutions.

­­--------

(L. 1945 p. 1921 § 11, A.L. 1972 H.B. 1054)

(1990) Bank institutions tax may be substituted for the bank share tax and for taxes on all personal property of banking institutions.  Banking tax does not run afoul of the uniformity requirement of Art.  X, Sec. 3. Mercantile Bank National Assn. v. Berra, 796 S.W.2d 22 (Mo. en banc.).


---- end of effective   28 Aug 1972 ----

use this link to bookmark section  148.110


In accordance with Section 3.090, the language of statutory sections enacted during a legislative session are updated and available on this website on the effective date of such enacted statutory section. Revisor Home    

Other Information
 Recent Sections Editorials May Be Cited As Tables & Forms Multiple Enact
Repeal & Transfer Definitions

Site changes Pictures Contact

Other Links
Oversight MOLIS Library MO WebMasters
Senate
Missouri Senate
State of Missouri
MO.gov
House
Missouri House

@12:39:59.3 12 :)