Missouri · Statutes

Chapter 148

70 sections

Mo. Rev. Stat. § 148.010148.010 Title of law.
Mo. Rev. Stat. § 148.020148.020 Definitions.
Mo. Rev. Stat. § 148.030148.030 Banks subject to tax based on income — rate — credits.
Mo. Rev. Stat. § 148.031148.031 Substitute bank franchise tax.
Mo. Rev. Stat. § 148.040148.040 Definitions and computation of net and gross income.
Mo. Rev. Stat. § 148.045148.045 Computation of deduction, taxpayer files consolidated return.
Mo. Rev. Stat. § 148.050148.050 Returns, when filed.
Mo. Rev. Stat. § 148.060148.060 Overpayment, underpayment of tax — failure to file, estimation of tax by ...
Mo. Rev. Stat. § 148.062148.062 Franchise tax, administered how.
Mo. Rev. Stat. § 148.064148.064 Ordering and limit reductions for certain credits — consolidated return — ...
Mo. Rev. Stat. § 148.065148.065 Intangible tax fund created — maintenance and investment of fund — ...
Mo. Rev. Stat. § 148.068148.068 Tax assessed, when, supplemental assessment.
Mo. Rev. Stat. § 148.070148.070 Notice of deficiency, time limitations.
Mo. Rev. Stat. § 148.072148.072 Interest, additions to tax, penalties, due when.
Mo. Rev. Stat. § 148.074148.074 Overpayment of tax, director may credit against other tax liability, when.
Mo. Rev. Stat. § 148.076148.076 Claims for refund, filed when, how — amount, limitations.
Mo. Rev. Stat. § 148.080148.080 Taxes returned to counties — two percent to state — director to allocate.
Mo. Rev. Stat. § 148.085148.085 Recording and depositing of tax receipts, how.
Mo. Rev. Stat. § 148.090148.090 New banks, when taxed — tax, when due.
Mo. Rev. Stat. § 148.095148.095 Banks operating more than one branch or office, returns, how filed — ...
Mo. Rev. Stat. § 148.097148.097 Taxpayer in other state taxable, when — apportionment of income, manner — ...
Mo. Rev. Stat. § 148.100148.100 Director to prescribe and publish rules and regulations — access to records.
Mo. Rev. Stat. § 148.110148.110 Tax in lieu of other taxes.
Mo. Rev. Stat. § 148.112148.112 Distribution of franchise tax credit for bank S corporation shareholders.
Mo. Rev. Stat. § 148.120148.120 Title of law.
Mo. Rev. Stat. § 148.130148.130 Definition of terms.
Mo. Rev. Stat. § 148.140148.140 Credit institutions subject to annual tax — rate — credits.
Mo. Rev. Stat. § 148.150148.150 Net income and gross income defined — how computed.
Mo. Rev. Stat. § 148.160148.160 Returns, when filed — extension of time — interest.
Mo. Rev. Stat. § 148.170148.170 Taxpayer with more than one office, returns of.
Mo. Rev. Stat. § 148.180148.180 Tax due, when — credit for overpayment — penalty for nonpayment.
Mo. Rev. Stat. § 148.190148.190 Notice to taxpayer of increase of tax — review of director's determination.
Mo. Rev. Stat. § 148.200148.200 Director to prescribe necessary rules and regulations — access to records.
Mo. Rev. Stat. § 148.210148.210 Credit institution subject to tax for year in which franchise is received.
Mo. Rev. Stat. § 148.230148.230 Tax in lieu of certain other taxes.
Mo. Rev. Stat. § 148.310148.310 Real and tangible personal property to be assessed and taxed under general ...
Mo. Rev. Stat. § 148.320148.320 Tax on premiums of domestic stock companies — rate — credits.
Mo. Rev. Stat. § 148.330148.330 Returns, assessment of tax, procedure — notice to company — taxes, how paid ...
Mo. Rev. Stat. § 148.340148.340 Tax on premiums of foreign companies.
Mo. Rev. Stat. § 148.350148.350 Returns, assessment of tax, procedure — notice to company — taxes, how paid ...
Mo. Rev. Stat. § 148.360148.360 County foreign insurance tax money distributed to school districts.
Mo. Rev. Stat. § 148.370148.370 Insurance companies, tax on premiums — rate — credit.
Mo. Rev. Stat. § 148.375148.375 Delinquent taxes, interest, rate.
Mo. Rev. Stat. § 148.376148.376 Extended Missouri mutual insurance companies, premiums — tax — rate — ...
Mo. Rev. Stat. § 148.380148.380 Returns, assessment of tax, procedure — notice to company — taxes, how paid ...
Mo. Rev. Stat. § 148.390148.390 Deductions allowed on premium receipts.
Mo. Rev. Stat. § 148.400148.400 Deductions allowed insurance companies.
Mo. Rev. Stat. § 148.410148.410 Director to assess tax where no return made.
Mo. Rev. Stat. § 148.420148.420 Director of revenue to collect annual tax when company withdraws from ...
Mo. Rev. Stat. § 148.430148.430 Director of revenue may sue for taxes when company withdraws or is suspended.
Mo. Rev. Stat. § 148.440148.440 Occupation tax in certain cities.
Mo. Rev. Stat. § 148.450148.450 Notices, how given.
Mo. Rev. Stat. § 148.460148.460 Penalties for violations by agents.
Mo. Rev. Stat. § 148.461148.461 Quarterly installments to be paid as assessed by director, when — ...
Mo. Rev. Stat. § 148.540148.540 Association and members, levy and collection — exclusiveness of tax.
Mo. Rev. Stat. § 148.541148.541 Delinquent taxes, interest.
Mo. Rev. Stat. § 148.610148.610 Definitions.
Mo. Rev. Stat. § 148.620148.620 Annual tax on net income, rate — credits allowed, exceptions.
Mo. Rev. Stat. § 148.630148.630 Net income and gross income defined — deductions authorized — net income ...
Mo. Rev. Stat. § 148.640148.640 Return filed when — extension of time granted when — interest due on late ...
Mo. Rev. Stat. § 148.650148.650 Payment of tax due when — excess payment, credit allowed — delinquent, ...
Mo. Rev. Stat. § 148.655148.655 Tax credit allowed for S corporation shareholders of associations, amount.
Mo. Rev. Stat. § 148.657148.657 Tax credit allowed for S corporation shareholders of credit institutions, ...
Mo. Rev. Stat. § 148.660148.660 Deposit of taxes, director of revenue's duties — funds established — ...
Mo. Rev. Stat. § 148.670148.670 Taxes returned to county where taxpayer has office — state collection fee — ...
Mo. Rev. Stat. § 148.680148.680 Hearing procedure on disputed amount — appeal.
Mo. Rev. Stat. § 148.690148.690 First taxable year, when, how computed.
Mo. Rev. Stat. § 148.700148.700 Rules and regulations, authority to promulgate, procedure — taxpayer's ...
Mo. Rev. Stat. § 148.710148.710 Violations, penalties.
Mo. Rev. Stat. § 148.720148.720 Corporate income tax reduction, when.