Chapter

Taxation of Financial Institutions

Mo. Rev. Stat. § 148.010— Title of law
Mo. Rev. Stat. § 148.020— Definitions
Mo. Rev. Stat. § 148.030— Banks subject to tax based on income — rate — credits
Mo. Rev. Stat. § 148.031— Substitute bank franchise tax
Mo. Rev. Stat. § 148.040— Definitions and computation of net and gross income
Mo. Rev. Stat. § 148.045— Computation of deduction, taxpayer files consolidated return
Mo. Rev. Stat. § 148.050— Returns, when filed
Mo. Rev. Stat. § 148.060— Overpayment, underpayment of tax — failure to file, estimation of tax by..
Mo. Rev. Stat. § 148.062— Franchise tax, administered how
Mo. Rev. Stat. § 148.064— Ordering and limit reductions for certain credits — consolidated return —..
Mo. Rev. Stat. § 148.065— Intangible tax fund created — maintenance and investment of fund —..
Mo. Rev. Stat. § 148.068— Tax assessed, when, supplemental assessment
Mo. Rev. Stat. § 148.070— Notice of deficiency, time limitations
Mo. Rev. Stat. § 148.072— Interest, additions to tax, penalties, due when
Mo. Rev. Stat. § 148.074— Overpayment of tax, director may credit against other tax liability, when
Mo. Rev. Stat. § 148.076— Claims for refund, filed when, how — amount, limitations
Mo. Rev. Stat. § 148.080— Taxes returned to counties — two percent to state — director to allocate
Mo. Rev. Stat. § 148.085— Recording and depositing of tax receipts, how
Mo. Rev. Stat. § 148.090— New banks, when taxed — tax, when due
Mo. Rev. Stat. § 148.095— Banks operating more than one branch or office, returns, how filed —..
Mo. Rev. Stat. § 148.097— Taxpayer in other state taxable, when — apportionment of income, manner —..
Mo. Rev. Stat. § 148.100— Director to prescribe and publish rules and regulations — access to records
Mo. Rev. Stat. § 148.110— Tax in lieu of other taxes
Mo. Rev. Stat. § 148.112— Distribution of franchise tax credit for bank S corporation shareholders
Mo. Rev. Stat. § 148.120— Title of law
Mo. Rev. Stat. § 148.130— Definition of terms
Mo. Rev. Stat. § 148.140— Credit institutions subject to annual tax — rate — credits
Mo. Rev. Stat. § 148.150— Net income and gross income defined — how computed
Mo. Rev. Stat. § 148.160— Returns, when filed — extension of time — interest
Mo. Rev. Stat. § 148.170— Taxpayer with more than one office, returns of
Mo. Rev. Stat. § 148.180— Tax due, when — credit for overpayment — penalty for nonpayment
Mo. Rev. Stat. § 148.190— Notice to taxpayer of increase of tax — review of director's determination
Mo. Rev. Stat. § 148.200— Director to prescribe necessary rules and regulations — access to records
Mo. Rev. Stat. § 148.210— Credit institution subject to tax for year in which franchise is received
Mo. Rev. Stat. § 148.230— Tax in lieu of certain other taxes
Mo. Rev. Stat. § 148.310— Real and tangible personal property to be assessed and taxed under general..
Mo. Rev. Stat. § 148.320— Tax on premiums of domestic stock companies — rate — credits
Mo. Rev. Stat. § 148.330— Returns, assessment of tax, procedure — notice to company — taxes, how paid..
Mo. Rev. Stat. § 148.340— Tax on premiums of foreign companies
Mo. Rev. Stat. § 148.350— Returns, assessment of tax, procedure — notice to company — taxes, how paid..
Mo. Rev. Stat. § 148.360— County foreign insurance tax money distributed to school districts
Mo. Rev. Stat. § 148.370— Insurance companies, tax on premiums — rate — credit
Mo. Rev. Stat. § 148.375— Delinquent taxes, interest, rate
Mo. Rev. Stat. § 148.376— Extended Missouri mutual insurance companies, premiums — tax — rate —..
Mo. Rev. Stat. § 148.380— Returns, assessment of tax, procedure — notice to company — taxes, how paid..
Mo. Rev. Stat. § 148.390— Deductions allowed on premium receipts
Mo. Rev. Stat. § 148.400— Deductions allowed insurance companies
Mo. Rev. Stat. § 148.410— Director to assess tax where no return made
Mo. Rev. Stat. § 148.420— Director of revenue to collect annual tax when company withdraws from..
Mo. Rev. Stat. § 148.430— Director of revenue may sue for taxes when company withdraws or is suspended
Mo. Rev. Stat. § 148.440— Occupation tax in certain cities
Mo. Rev. Stat. § 148.450— Notices, how given
Mo. Rev. Stat. § 148.460— Penalties for violations by agents
Mo. Rev. Stat. § 148.461— Quarterly installments to be paid as assessed by director, when —..
Mo. Rev. Stat. § 148.540— Association and members, levy and collection — exclusiveness of tax
Mo. Rev. Stat. § 148.541— Delinquent taxes, interest
Mo. Rev. Stat. § 148.610— Definitions
Mo. Rev. Stat. § 148.620— Annual tax on net income, rate — credits allowed, exceptions
Mo. Rev. Stat. § 148.630— Net income and gross income defined — deductions authorized — net income..
Mo. Rev. Stat. § 148.640— Return filed when — extension of time granted when — interest due on late..
Mo. Rev. Stat. § 148.650— Payment of tax due when — excess payment, credit allowed — delinquent,..
Mo. Rev. Stat. § 148.655— Tax credit allowed for S corporation shareholders of associations, amount
Mo. Rev. Stat. § 148.657— Tax credit allowed for S corporation shareholders of credit institutions,..
Mo. Rev. Stat. § 148.660— Deposit of taxes, director of revenue's duties — funds established —..
Mo. Rev. Stat. § 148.670— Taxes returned to county where taxpayer has office — state collection fee —..
Mo. Rev. Stat. § 148.680— Hearing procedure on disputed amount — appeal
Mo. Rev. Stat. § 148.690— First taxable year, when, how computed
Mo. Rev. Stat. § 148.700— Rules and regulations, authority to promulgate, procedure — taxpayer's..
Mo. Rev. Stat. § 148.710— Violations, penalties
Mo. Rev. Stat. § 148.720— Corporate income tax reduction, when