If any taxpayer shall operate more than one office in the state of Missouri the taxpayer shall file one return giving the address of each such office and allocating to each office its share of the net income of taxpayer in the ratio that the gross receipts of each office bears to the total gross receipts of taxpayer.
Mo. Rev. Stat. § 148.170
Taxpayer with more than one office, returns of
Known as the Bank Tax Law
The act spans §§ 148–148 (70 sections).
Effective: 28 Aug 1945; (L. 1945 p. 1937 § 10)
Official source: Missouri Revisor of Statutes. Reproduced from public-domain Missouri statutes; confirm against the official source for the current text. Not legal advice.