☰ Revisor of Missouri


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.


(L. 2006 S.B. 892)

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

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