Missouri Revised Statutes

Chapter 148
Taxation of Financial Institutions

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Rsmo Number Section Description
Chapter Cross Reference
Corporation franchise tax, Chap. 147
   
BANKING INSTITUTIONS
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.
   
CREDIT INSTITUTIONS
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.
   
INSURANCE COMPANIES
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.
   
FARMERS' COOPERATIVE CREDIT ASSOCIATIONS
148.540. Association and members, levy and collection--exclusiveness of tax.
148.541. Delinquent taxes, interest.
   
CREDIT UNIONS AND SAVINGS AND LOAN ASSOCIATIONS
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.

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