Taxation of Financial Institutions

  1. Law
  2. Missouri Revised Statutes
  3. Taxation and Revenue
  4. Taxation of Financial Institutions

Checkout our iOS App for a better way to browser and research.

Section
148.010

Title of law.

Section
148.020

Definitions.

Section
148.030

Banks subject to tax based on income — rate — credits.

Section
148.031

Substitute bank franchise tax.

Section
148.040

Definitions and computation of net and gross income.

Section
148.045

Computation of deduction, taxpayer files consolidated return.

Section
148.050

Returns, when filed.

Section
148.060

Overpayment, underpayment of tax — failure to file, estimation of tax by director of revenue — notice of deficiency.

Section
148.062

Franchise tax, administered how.

Section
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.

Section
148.065

Intangible tax fund created — maintenance and investment of fund — distribution of interest income to counties.

Section
148.068

Tax assessed, when, supplemental assessment.

Section
148.070

Notice of deficiency, time limitations.

Section
148.072

Interest, additions to tax, penalties, due when.

Section
148.074

Overpayment of tax, director may credit against other tax liability, when.

Section
148.076

Claims for refund, filed when, how — amount, limitations.

Section
148.080

Taxes returned to counties — two percent to state — director to allocate.

Section
148.085

Recording and depositing of tax receipts, how.

Section
148.090

New banks, when taxed — tax, when due.

Section
148.095

Banks operating more than one branch or office, returns, how filed — allocation of taxes, how — business outside state, effect of.

Section
148.097

Taxpayer in other state taxable, when — apportionment of income, manner — property factor, defined — payroll factor, defined — deposits factor, defined.

Section
148.100

Director to prescribe and publish rules and regulations — access to records.

Section
148.110

Tax in lieu of other taxes.

Section
148.112

Distribution of franchise tax credit for bank S corporation shareholders.

Section
148.120

Title of law.

Section
148.130

Definition of terms.

Section
148.140

Credit institutions subject to annual tax — rate — credits.

Section
148.150

Net income and gross income defined — how computed.

Section
148.160

Returns, when filed — extension of time — interest.

Section
148.170

Taxpayer with more than one office, returns of.

Section
148.180

Tax due, when — credit for overpayment — penalty for nonpayment.

Section
148.190

Notice to taxpayer of increase of tax — review of director's determination.

Section
148.200

Director to prescribe necessary rules and regulations — access to records.

Section
148.210

Credit institution subject to tax for year in which franchise is received.

Section
148.230

Tax in lieu of certain other taxes.

Section
148.310

Real and tangible personal property to be assessed and taxed under general laws.

Section
148.320

Tax on premiums of domestic stock companies — rate — credits.

Section
148.330

Returns, assessment of tax, procedure — notice to company — taxes, how paid — suspension of delinquents, apportionment of money — county, defined.

Section
148.340

Tax on premiums of foreign companies.

Section
148.350

Returns, assessment of tax, procedure — notice to company — taxes, how paid — suspension of delinquents — disposition of money.

Section
148.360

County foreign insurance tax money distributed to school districts.

Section
148.370

Insurance companies, tax on premiums — rate — credit.

Section
148.375

Delinquent taxes, interest, rate.

Section
148.376

Extended Missouri mutual insurance companies, premiums — tax — rate — payable when — delinquencies, distribution.

Section
148.380

Returns, assessment of tax, procedure — notice to company — taxes, how paid — suspension of delinquents — disposition of money.

Section
148.390

Deductions allowed on premium receipts.

Section
148.400

Deductions allowed insurance companies.

Section
148.410

Director to assess tax where no return made.

Section
148.420

Director of revenue to collect annual tax when company withdraws from Missouri or fails to pay tax.

Section
148.430

Director of revenue may sue for taxes when company withdraws or is suspended.

Section
148.440

Occupation tax in certain cities.

Section
148.450

Notices, how given.

Section
148.460

Penalties for violations by agents.

Section
148.461

Quarterly installments to be paid as assessed by director, when — overpayment of taxes, credit.

Section
148.540

Association and members, levy and collection — exclusiveness of tax.

Section
148.541

Delinquent taxes, interest.

Section
148.610

Definitions.

Section
148.620

Annual tax on net income, rate — credits allowed, exceptions.

Section
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.

Section
148.640

Return filed when — extension of time granted when — interest due on late filing, rate.

Section
148.650

Payment of tax due when — excess payment, credit allowed — delinquent, interest charged.

Section
148.655

Tax credit allowed for S corporation shareholders of associations, amount.

Section
148.657

Tax credit allowed for S corporation shareholders of credit institutions, amount.

Section
148.660

Deposit of taxes, director of revenue's duties — funds established — investment of funds — distribution of interest to counties, computation.

Section
148.670

Taxes returned to county where taxpayer has office — state collection fee — branch offices, distribution — offices outside state, exclusion.

Section
148.680

Hearing procedure on disputed amount — appeal.

Section
148.690

First taxable year, when, how computed.

Section
148.700

Rules and regulations, authority to promulgate, procedure — taxpayer's reports subject to inspection, confidentiality requirement.

Section
148.710

Violations, penalties.

Section
148.720

Corporate income tax reduction, when.