Missouri · Statutes

Chapter 148

70 sections

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