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 Title X TAXATION AND REVENUE

 Chapter 148 Taxation of Financial Institutions ^  !
BANKING INSTITUTIONS
148.010   Title of law. (8/28/1945)
148.020   Definitions. (8/28/2002)
148.030   Banks subject to tax based on income — rate — credits. (1/1/1988)
148.031   Substitute bank franchise tax. (8/28/1998)
148.040   Definitions and computation of net and gross income. (8/28/1993)
148.045   Computation of deduction, taxpayer files consolidated return. (5/15/1986)
148.050   Returns, when filed. (5/15/1986)
148.060   Overpayment, underpayment of tax — failure to file, estimation of tax by ... (5/15/1986)
148.062   Franchise tax, administered how. (5/15/1986)
148.064   Ordering and limit reductions for certain credits — consolidated return — ... (8/28/2019)
148.065   Intangible tax fund created — maintenance and investment of fund — ... (8/28/1986)
148.068   Tax assessed, when, supplemental assessment. (5/15/1986)
148.070   Notice of deficiency, time limitations. (5/15/1986)
148.072   Interest, additions to tax, penalties, due when. (5/15/1986)
148.074   Overpayment of tax, director may credit against other tax liability, when. (5/15/1986)
148.076   Claims for refund, filed when, how — amount, limitations. (5/15/1986)
148.080   Taxes returned to counties — two percent to state — director to allocate. (5/15/1986)
148.085   Recording and depositing of tax receipts, how. (5/15/1986)
148.090   New banks, when taxed — tax, when due. (8/28/1949)
148.095   Banks operating more than one branch or office, returns, how filed — ... (5/15/1986)
148.097   Taxpayer in other state taxable, when — apportionment of income, manner — ... (8/28/1993)
148.100   Director to prescribe and publish rules and regulations — access to records. (7/6/1994)
148.110   Tax in lieu of other taxes. (8/28/1972)
148.112   Distribution of franchise tax credit for bank S corporation shareholders. (8/28/1999)
CREDIT INSTITUTIONS
148.120   Title of law. (8/28/1945)
148.130   Definition of terms. (8/28/1945)
148.140   Credit institutions subject to annual tax — rate — credits. (8/28/1949)
148.150   Net income and gross income defined — how computed. (8/28/1947)
148.160   Returns, when filed — extension of time — interest. (8/28/1982)
148.170   Taxpayer with more than one office, returns of. (8/28/1945)
148.180   Tax due, when — credit for overpayment — penalty for nonpayment. (8/28/1982)
148.190   Notice to taxpayer of increase of tax — review of director's determination. (8/28/1978)
148.200   Director to prescribe necessary rules and regulations — access to records. (7/6/1994)
148.210   Credit institution subject to tax for year in which franchise is received. (8/28/1945)
148.230   Tax in lieu of certain other taxes. (8/28/1945)
INSURANCE COMPANIES
148.310   Real and tangible personal property to be assessed and taxed under general ... (8/28/1945)
148.320   Tax on premiums of domestic stock companies — rate — credits. (8/28/1982)
148.330   Returns, assessment of tax, procedure — notice to company — taxes, how paid ... (8/28/2008)
148.340   Tax on premiums of foreign companies. (8/28/1983)
148.350   Returns, assessment of tax, procedure — notice to company — taxes, how paid ... (8/28/1996)
148.360   County foreign insurance tax money distributed to school districts. (7/1/2006)
148.370   Insurance companies, tax on premiums — rate — credit. (8/28/2009)
148.375   Delinquent taxes, interest, rate. (8/28/1983)
148.376   Extended Missouri mutual insurance companies, premiums — tax — rate — ... (1/1/1985)
148.380   Returns, assessment of tax, procedure — notice to company — taxes, how paid ... (8/28/1982)
148.390   Deductions allowed on premium receipts. (1/1/1987)
148.400   Deductions allowed insurance companies. (8/28/2001)
148.410   Director to assess tax where no return made. (8/28/1982)
148.420   Director of revenue to collect annual tax when company withdraws from ... (8/28/1983)
148.430   Director of revenue may sue for taxes when company withdraws or is suspended. (8/28/1945)
148.440   Occupation tax in certain cities. (8/28/1939)
148.450   Notices, how given. (8/28/1939)
148.460   Penalties for violations by agents. (8/28/1983)
148.461   Quarterly installments to be paid as assessed by director, when — ... (8/28/1986)
FARMERS' COOPERATIVE CREDIT ASSOCIATIONS
148.540   Association and members, levy and collection — exclusiveness of tax. (6/22/1970)
148.541   Delinquent taxes, interest. (1/1/1987)
CREDIT UNIONS AND SAVINGS AND LOAN ASSOCIATIONS
148.610   Definitions. (8/28/2002)
148.620   Annual tax on net income, rate — credits allowed, exceptions. (8/28/1993)
148.630   Net income and gross income defined — deductions authorized — net income ... (8/28/1993)
148.640   Return filed when — extension of time granted when — interest due on late ... (1/1/1987)
148.650   Payment of tax due when — excess payment, credit allowed — delinquent, ... (1/1/1987)
148.655   Tax credit allowed for S corporation shareholders of associations, amount. (8/28/2006)
148.657   Tax credit allowed for S corporation shareholders of credit institutions, ... (8/28/2006)
148.660   Deposit of taxes, director of revenue's duties — funds established — ... (5/25/1982)
148.670   Taxes returned to county where taxpayer has office — state collection fee — ... (5/25/1982)
148.680   Hearing procedure on disputed amount — appeal. (5/25/1982)
148.690   First taxable year, when, how computed. (5/25/1982)
148.700   Rules and regulations, authority to promulgate, procedure — taxpayer's ... (8/28/1996)
148.710   Violations, penalties. (5/25/1982)
REDUCTION IN RATE OF CORPORATE TAX
148.720   Corporate income tax reduction, when. (8/28/2018)
 - Cross References
Corporation franchise tax, Chap. 147

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25 Sep 2020 18:29


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