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U.S. State Codes
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Missouri
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Title X - Taxation and Revenue
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Chapter 148 - Taxation of Financial Institutions
Chapter 148 - Taxation of Financial Institutions
Section 148.010 Title of law.
Section 148.020 Definitions.
Section 148.030 Banks subject to tax based on income — rate — credits.
Section 148.031 Substitute bank franchise tax.
Section 148.040 Definitions and computation of net and gross income.
Section 148.045 Computation of deduction, taxpayer files consolidated return.
Section 148.050 Returns, when filed.
Section 148.060 Overpayment, underpayment of tax — failure to file, estimation of tax by director of revenue — notice of deficiency.
Section 148.062 Franchise tax, administered how.
Section 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.
Section 148.065 Intangible tax fund created — maintenance and investment of fund — distribution of interest income to counties.
Section 148.068 Tax assessed, when, supplemental assessment.
Section 148.070 Notice of deficiency, time limitations.
Section 148.072 Interest, additions to tax, penalties, due when.
Section 148.074 Overpayment of tax, director may credit against other tax liability, when.
Section 148.076 Claims for refund, filed when, how — amount, limitations.
Section 148.080 Taxes returned to counties — two percent to state — director to allocate.
Section 148.085 Recording and depositing of tax receipts, how.
Section 148.090 New banks, when taxed — tax, when due.
Section 148.095 Banks operating more than one branch or office, returns, how filed — allocation of taxes, how — business outside state, effect of.
Section 148.097 Taxpayer in other state taxable, when — apportionment of income, manner — property factor, defined — payroll factor, defined — deposits factor, defined.
Section 148.100 Director to prescribe and publish rules and regulations — access to records.
Section 148.110 Tax in lieu of other taxes.
Section 148.112 Distribution of franchise tax credit for bank S corporation shareholders.
Section 148.120 Title of law.
Section 148.130 Definition of terms.
Section 148.140 Credit institutions subject to annual tax — rate — credits.
Section 148.150 Net income and gross income defined — how computed.
Section 148.160 Returns, when filed — extension of time — interest.
Section 148.170 Taxpayer with more than one office, returns of.
Section 148.180 Tax due, when — credit for overpayment — penalty for nonpayment.
Section 148.190 Notice to taxpayer of increase of tax — review of director's determination.
Section 148.200 Director to prescribe necessary rules and regulations — access to records.
Section 148.210 Credit institution subject to tax for year in which franchise is received.
Section 148.230 Tax in lieu of certain other taxes.
Section 148.310 Real and tangible personal property to be assessed and taxed under general laws.
Section 148.320 Tax on premiums of domestic stock companies — rate — credits.
Section 148.330 Returns, assessment of tax, procedure — notice to company — taxes, how paid — suspension of delinquents, apportionment of money — county, defined.
Section 148.340 Tax on premiums of foreign companies.
Section 148.350 Returns, assessment of tax, procedure — notice to company — taxes, how paid — suspension of delinquents — disposition of money.
Section 148.360 County foreign insurance tax money distributed to school districts.
Section 148.370 Insurance companies, tax on premiums — rate — credit.
Section 148.375 Delinquent taxes, interest, rate.
Section 148.376 Extended Missouri mutual insurance companies, premiums — tax — rate — payable when — delinquencies, distribution.
Section 148.380 Returns, assessment of tax, procedure — notice to company — taxes, how paid — suspension of delinquents — disposition of money.
Section 148.390 Deductions allowed on premium receipts.
Section 148.400 Deductions allowed insurance companies.
Section 148.410 Director to assess tax where no return made.
Section 148.420 Director of revenue to collect annual tax when company withdraws from Missouri or fails to pay tax.
Section 148.430 Director of revenue may sue for taxes when company withdraws or is suspended.
Section 148.440 Occupation tax in certain cities.
Section 148.450 Notices, how given.
Section 148.460 Penalties for violations by agents.
Section 148.461 Quarterly installments to be paid as assessed by director, when — overpayment of taxes, credit.
Section 148.540 Association and members, levy and collection — exclusiveness of tax.
Section 148.541 Delinquent taxes, interest.
Section 148.610 Definitions.
Section 148.620 Annual tax on net income, rate — credits allowed, exceptions.
Section 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.
Section 148.640 Return filed when — extension of time granted when — interest due on late filing, rate.
Section 148.650 Payment of tax due when — excess payment, credit allowed — delinquent, interest charged.
Section 148.655 Tax credit allowed for S corporation shareholders of associations, amount.
Section 148.657 Tax credit allowed for S corporation shareholders of credit institutions, amount.
Section 148.660 Deposit of taxes, director of revenue's duties — funds established — investment of funds — distribution of interest to counties, computation.
Section 148.670 Taxes returned to county where taxpayer has office — state collection fee — branch offices, distribution — offices outside state, exclusion.
Section 148.680 Hearing procedure on disputed amount — appeal.
Section 148.690 First taxable year, when, how computed.
Section 148.700 Rules and regulations, authority to promulgate, procedure — taxpayer's reports subject to inspection, confidentiality requirement.
Section 148.710 Violations, penalties.
Section 148.720 Corporate income tax reduction, when.