View entire chapter

	BANKING INSTITUTIONS
148.010	Title of law. (8/28/1945)
148.020	Definitions. (8/28/2002)
148.030	Banks subject to tax based on income — rate — credits. (1/1/1988)
148.031	Substitute bank franchise tax. (8/28/1998)
148.040	Definitions and computation of net and gross income. (8/28/1993)
148.045	Computation of deduction, taxpayer files consolidated return. (5/15/1986)
148.050	Returns, when filed. (5/15/1986)
148.060	Overpayment, underpayment of tax — failure to file, estimation of tax by ... (5/15/1986)
148.062	Franchise tax, administered how. (5/15/1986)
148.064	Ordering and limit reductions for certain credits — consolidated return — ... (8/28/2019)
148.065	Intangible tax fund created — maintenance and investment of fund — ... (8/28/1986)
148.068	Tax assessed, when, supplemental assessment. (5/15/1986)
148.070	Notice of deficiency, time limitations. (5/15/1986)
148.072	Interest, additions to tax, penalties, due when. (5/15/1986)
148.074	Overpayment of tax, director may credit against other tax liability, when. (5/15/1986)
148.076	Claims for refund, filed when, how — amount, limitations. (5/15/1986)
148.080	Taxes returned to counties — two percent to state — director to allocate. (5/15/1986)
148.085	Recording and depositing of tax receipts, how. (5/15/1986)
148.090	New banks, when taxed — tax, when due. (8/28/1949)
148.095	Banks operating more than one branch or office, returns, how filed — ... (5/15/1986)
148.097	Taxpayer in other state taxable, when — apportionment of income, manner — ... (8/28/1993)
148.100	Director to prescribe and publish rules and regulations — access to records. (7/6/1994)
148.110	Tax in lieu of other taxes. (8/28/1972)
148.112	Distribution of franchise tax credit for bank S corporation shareholders. (8/28/1999)
	CREDIT INSTITUTIONS
148.120	Title of law. (8/28/1945)
148.130	Definition of terms. (8/28/1945)
148.140	Credit institutions subject to annual tax — rate — credits. (8/28/1949)
148.150	Net income and gross income defined — how computed. (8/28/1947)
148.160	Returns, when filed — extension of time — interest. (8/28/1982)
148.170	Taxpayer with more than one office, returns of. (8/28/1945)
148.180	Tax due, when — credit for overpayment — penalty for nonpayment. (8/28/1982)
148.190	Notice to taxpayer of increase of tax — review of director's determination. (8/28/1978)
148.200	Director to prescribe necessary rules and regulations — access to records. (7/6/1994)
148.210	Credit institution subject to tax for year in which franchise is received. (8/28/1945)
148.230	Tax in lieu of certain other taxes. (8/28/1945)
	INSURANCE COMPANIES
148.310	Real and tangible personal property to be assessed and taxed under general ... (8/28/1945)
148.320	Tax on premiums of domestic stock companies — rate — credits. (8/28/1982)
148.330	Returns, assessment of tax, procedure — notice to company — taxes, how paid ... (8/28/2008)
148.340	Tax on premiums of foreign companies. (8/28/1983)
148.350	Returns, assessment of tax, procedure — notice to company — taxes, how paid ... (8/28/1996)
148.360	County foreign insurance tax money distributed to school districts. (7/1/2006)
148.370	Insurance companies, tax on premiums — rate — credit. (8/28/2009)
148.375	Delinquent taxes, interest, rate. (8/28/1983)
148.376	Extended Missouri mutual insurance companies, premiums — tax — rate — ... (1/1/1985)
148.380	Returns, assessment of tax, procedure — notice to company — taxes, how paid ... (8/28/1982)
148.390	Deductions allowed on premium receipts. (1/1/1987)
148.400	Deductions allowed insurance companies. (8/28/2001)
148.410	Director to assess tax where no return made. (8/28/1982)
148.420	Director of revenue to collect annual tax when company withdraws from ... (8/28/1983)
148.430	Director of revenue may sue for taxes when company withdraws or is suspended. (8/28/1945)
148.440	Occupation tax in certain cities. (8/28/1939)
148.450	Notices, how given. (8/28/1939)
148.460	Penalties for violations by agents. (8/28/1983)
148.461	Quarterly installments to be paid as assessed by director, when — ... (8/28/1986)
	FARMERS' COOPERATIVE CREDIT ASSOCIATIONS
148.540	Association and members, levy and collection — exclusiveness of tax. (6/22/1970)
148.541	Delinquent taxes, interest. (1/1/1987)
	CREDIT UNIONS AND SAVINGS AND LOAN ASSOCIATIONS
148.610	Definitions. (8/28/2002)
148.620	Annual tax on net income, rate — credits allowed, exceptions. (8/28/1993)
148.630	Net income and gross income defined — deductions authorized — net income ... (8/28/1993)
148.640	Return filed when — extension of time granted when — interest due on late ... (1/1/1987)
148.650	Payment of tax due when — excess payment, credit allowed — delinquent, ... (1/1/1987)
148.655	Tax credit allowed for S corporation shareholders of associations, amount. (8/28/2006)
148.657	Tax credit allowed for S corporation shareholders of credit institutions, ... (8/28/2006)
148.660	Deposit of taxes, director of revenue's duties — funds established — ... (5/25/1982)
148.670	Taxes returned to county where taxpayer has office — state collection fee — ... (5/25/1982)
148.680	Hearing procedure on disputed amount — appeal. (5/25/1982)
148.690	First taxable year, when, how computed. (5/25/1982)
148.700	Rules and regulations, authority to promulgate, procedure — taxpayer's ... (8/28/1996)
148.710	Violations, penalties. (5/25/1982)
	REDUCTION IN RATE OF CORPORATE TAX
148.720	Corporate income tax reduction, when. (8/28/2018)

- Cross References
	Corporation franchise tax, Chap. 147