☰ Revisor of Missouri


Chapter 148

< > Effective - 28 Aug 1999    bottom

  148.112.  Distribution of franchise tax credit for bank S corporation shareholders. — Subchapter S corporation shareholders of:  (i) a bank; or (ii) a bank holding company of a bank permitted to file a substitute bank franchise tax pursuant to section 148.031, 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 either the franchise tax, or the tax in lieu of the franchise tax, paid by the bank as provided in this chapter.


(L. 1999 S.B. 386 § 1)

---- end of effective  28 Aug 1999 ----

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