Source: http://www.lawserver.com/law/state/missouri/mo-laws/missouri_laws_title_x_chapter_148
Timestamp: 2013-05-25 07:08:44
Document Index: 706042626

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Missouri Laws > Title X > Chapter 148 - Taxation of Financial Institutions :: Lawserver LawServer - Laws, Legal Information and Lawyers
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Missouri Laws > Title X > Chapter 148 - Taxation of Financial Institutions Missouri Laws > Title X > Chapter 148 - Taxation of Financial InstitutionsCurrent as of: 2009Check for updates§ 148.010Title of law§ 148.020Definitions§ 148.030Banks subject to tax based on income--rate--credits§ 148.031Substitute bank franchise tax§ 148.040Definitions and computation of net and gross income§ 148.045Computation of deduction, taxpayer files consolidated return§ 148.050Returns, when filed§ 148.060Overpayment, underpayment of tax--failure to file, estimation of tax by director of revenue--notice of deficiency§ 148.062Franchise tax, administered how§ 148.064Ordering 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§ 148.065Intangible tax fund created--maintenance and investment of fund--distribution of interest income to counties§ 148.068Tax assessed, when, supplemental assessment§ 148.070Notice of deficiency, time limitations§ 148.072Interest, additions to tax, penalties, due when§ 148.074Overpayment of tax, director may credit against other tax liability, when§ 148.076Claims for refund, filed when, how--amount, limitations§ 148.080Taxes returned to counties--two percent to state--director to allocate§ 148.085Recording and depositing of tax receipts, how§ 148.090New banks, when taxed--tax, when due§ 148.095Banks operating more than one branch or office, returns, how filed--allocation of taxes, how--business outside state, effect of§ 148.097Taxpayer in other state taxable, when--apportionment of income, manner--property factor, defined--payroll factor, defined--deposits factor, defined§ 148.100Director to prescribe and publish rules and regulations--access to records§ 148.110Tax in lieu of other taxes§ 148.112Distribution of franchise tax credit for bank S corporation shareholders§ 148.120Title of law§ 148.130Definition of terms§ 148.140Credit institutions subject to annual tax--rate--credits§ 148.150Net income and gross income defined--how computed§ 148.160Returns, when filed--extension of time--interest§ 148.170Taxpayer with more than one office, returns of§ 148.180Tax due, when--credit for overpayment--penalty for nonpayment§ 148.190Notice to taxpayer of increase of tax--review of director's determination§ 148.200Director to prescribe necessary rules and regulations--access to records§ 148.210Credit institution subject to tax for year in which franchise is received§ 148.230Tax in lieu of certain other taxes§ 148.310Real and tangible personal property to be assessed and taxed under general laws§ 148.320Tax on premiums of domestic stock companies--rate--credits§ 148.330Returns, assessment of tax, procedure--notice to company--taxes, how paid--suspension of delinquents, apportionment of money--county, defined§ 148.340Tax on premiums of foreign companies§ 148.350Returns, assessment of tax, procedure--notice to company--taxes, how paid--suspension of delinquents--disposition of money§ 148.360County foreign insurance tax money distributed to school districts§ 148.370Insurance companies, tax on premiums--rate--credit§ 148.375Delinquent taxes, interest, rate§ 148.376Extended Missouri mutual insurance companies, premiums--tax--rate--payable when--delinquencies, distribution§ 148.380Returns, assessment of tax, procedure--notice to company--taxes, how paid--suspension of delinquents--disposition of money§ 148.390Deductions allowed on premium receipts§ 148.400Deductions allowed insurance companies§ 148.410Director to assess tax where no return made§ 148.420Director of revenue to collect annual tax when company withdraws from Missouri or fails to pay tax§ 148.430Director of revenue may sue for taxes when company withdraws or is suspended§ 148.440Occupation tax in certain cities§ 148.450Notices, how given§ 148.460Penalties for violations by agents§ 148.461Quarterly installments to be paid as assessed by director, when--overpayment of taxes, credit§ 148.540Association and members, levy and collection--exclusiveness of tax§ 148.541Delinquent taxes, interest§ 148.610Definitions§ 148.620Annual tax on net income, rate--credits allowed, exceptions§ 148.630Net 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§ 148.640Return filed when--extension of time granted when--interest due on late filing, rate§ 148.650Payment of tax due when--excess payment, credit allowed--delinquent, interest charged§ 148.655Tax credit allowed for S corporation shareholders of associations, amount§ 148.657Tax credit allowed for S corporation shareholders of credit institutions, amount§ 148.660Deposit of taxes, director of revenue's duties--funds established--investment of funds--distribution of interest to counties, computation§ 148.670Taxes returned to county where taxpayer has office--state collection fee--branch offices, distribution--offices outside state, exclusion§ 148.680Hearing procedure on disputed amount--appeal§ 148.690First taxable year, when, how computed§ 148.700Rules and regulations, authority to promulgate, procedure--taxpayer's reports subject to inspection, confidentiality requirement§ 148.710Violations, penalties________________________________________________________________________
Questions & Answers: Other Taxes I own a unit in a conddominium in Florida where a great number of the owners are Canadian. Many of them rent their units for time periods during the winter of 6 months or less Mo... I just received 4 violations in the mail. I am appealing these. I travel every day in the same lane. I do use my tag. It did not read my tag. How do I back up and have the reader r... My husband die leaving no will. His name is the only name on the deed he has two kids . Now one of them did a deed of transfer and my stepson has not .my lawyer send him paper work...Missouri Laws: Other TaxesMissouri Laws > Title X > Chapter 148 - Taxation of Financial InstitutionsMissouri Laws > Title X > Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and TaxesMissouri Laws > Title X > Chapter 151 - Taxation of Railroads and Street RailroadsMissouri Laws > Title X > Chapter 153 - Taxation of Bridge, Express and Public Utility CompaniesMissouri Laws > Title X > Chapter 154 - Taxation of Boats and VesselsMissouri Laws > Title X > Chapter 155 - Taxation of Aircraft