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