| 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. |
Missouri General Assembly