Home > For Everyone > Government > [More Government Topics] > Government Finances > Tax Law > Other Taxes > Missouri Laws > Title X > Chapter 148 - Taxation of Financial Institutions

Other Taxes

For this topic:

Go back to the topic homeTopic Home
Join the forum for this topicForum
Sign up for Email related to this topicEmail
RSS feed for this topicRSS
FeedbackFeedback

Search the Missouri Revised Statutes

Missouri Laws > Title X > Chapter 148 - Taxation of Financial Institutions

^{Current as of: 2009}

^{Check for updates}


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

________________________________________________________________________

Questions & Answers: Other Taxes

I own a unit in a conddominium in Florida where a great number of the owners are Canadian. Many of them rent their units for time periods during the winter of 6 months or less Mo...

I just received 4 violations in the mail. I am appealing these. I travel every day in the same lane. I do use my tag. It did not read my tag. How do I back up and have the reader r...

My husband die leaving no will. His name is the only name on the deed he has two kids . Now one of them did a deed of transfer and my stepson has not .my lawyer send him paper work...

Missouri Laws: Other Taxes

Missouri Laws > Title X > Chapter 148 - Taxation of Financial Institutions

Missouri Laws > Title X > Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes

Missouri Laws > Title X > Chapter 151 - Taxation of Railroads and Street Railroads

Missouri Laws > Title X > Chapter 153 - Taxation of Bridge, Express and Public Utility Companies

Missouri Laws > Title X > Chapter 154 - Taxation of Boats and Vessels

Missouri Laws > Title X > Chapter 155 - Taxation of Aircraft

Bookmark

Comments (0) add comment