reglab/housing_qa huggingface dataset:
MO Rev Stat § 148.095 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 148 - Taxation of Financial Institutions|Section 148.095 - Banks operating more than one branch or office, returns, how filed — allocation of taxes, how — business outside state, effect of.

Effective - 15 May 1986   148.095. Banks operating more than one branch or office, returns, how filed — allocation of taxes, how — business outside state, effect of. — If any bank operates more than one office or branch in the state of Missouri, the bank shall file one return giving the address of each such office or branch and setting forth the total dollar amounts of accounts or deposits of each such office. The political subdivisions within which the office or offices are situated shall share the portion of the tax determined under subdivision (2) of subsection 2 of section 148.030 which is collected under sections 148.010 to 148.110 upon the same basis that the dollar amount of the deposits or accounts of such office bears to the total dollar amount of the deposits or accounts of the bank, and the director of revenue shall allocate the tax collected accordingly; provided that if a bank does business outside the state of Missouri the total of the dollar amount of deposits and accounts at an office or offices outside the state of Missouri shall be excluded in determining the total deposits and accounts subject to tax hereunder. ­­-------- (L. 1983 H.B. 565 § 1, A.L. 1986 H.B. 1195)  Effective 5-15-86
MO Rev Stat § 148.100 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 148 - Taxation of Financial Institutions|Section 148.100 - Director to prescribe and publish rules and regulations — access to records.

Effective - 06 Jul 1994   148.100. Director to prescribe and publish rules and regulations — access to records. — The director shall prescribe and publish all needful rules and regulations for the enforcement of sections 148.010 to 148.110 pursuant to chapter 536 and section 148.700. Insofar as feasible, as may be determined by the director, such rules and regulations shall be consistent with the rules and regulations prescribed by the commissioner of internal revenue for the enforcement of the income tax chapter of the internal revenue code. The director of finance shall make available to the director upon his request any report filed by any banking institution subject to the tax imposed by sections 148.010 to 148.110, and said director shall be under the same obligation as to secrecy with respect thereto as is imposed upon the director of finance by law. ­­-------- (L. 1945 p. 1921 § 6, A.L. 1994 H.B. 1165)  Effective 7-6-94
MO Rev Stat § 148.110 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 148 - Taxation of Financial Institutions|Section 148.110 - Tax in lieu of other taxes.

Effective - 28 Aug 1972   148.110. Tax in lieu of other taxes. — It is the purpose and intent of the general assembly to substitute the tax provided by sections 148.010 to 148.110 for the tax on bank shares which was imposed by section 10959, RSMo 1939, and for all taxes on all tangible and intangible personal property of all banking institutions subject to the provisions of sections 148.010 to 148.110, except taxes on tangible personal property owned by the taxpayer and held for lease or rental to others and for all property taxes on the shares of such banking institutions. ­­-------- (L. 1945 p. 1921 § 11, A.L. 1972 H.B. 1054)  (1990) Bank institutions tax may be substituted for the bank share tax and for taxes on all personal property of banking institutions. Banking tax does not run afoul of the uniformity requirement of Art. X, Sec. 3. Mercantile Bank National Assn. v. Berra, 796 S.W.2d 22 (Mo. en banc.).
MO Rev Stat § 148.112 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 148 - Taxation of Financial Institutions|Section 148.112 - Distribution of franchise tax credit for bank S corporation shareholders.

Effective - 28 Aug 1999   148.112. Distribution of franchise tax credit for bank S corporation shareholders. — Subchapter S corporation shareholders of: (i) a bank; or (ii) a bank holding company of a bank permitted to file a substitute bank franchise tax pursuant to section 148.031, may take a tax credit against such shareholder's state income tax return, as provided in section 143.471. Such tax credit shall be the taxpayer's pro rata share of either the franchise tax, or the tax in lieu of the franchise tax, paid by the bank as provided in this chapter. ­­-------- (L. 1999 S.B. 386 § 1)
MO Rev Stat § 148.120 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 148 - Taxation of Financial Institutions|Section 148.120 - Title of law.

Effective - 28 Aug 1945   148.120. Title of law. — Sections 148.120 to 148.230 may be designated as the "Credit Institutions Tax Law of 1946". ­­-------- (L. 1945 p. 1937 § 1)
MO Rev Stat § 148.130 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 148 - Taxation of Financial Institutions|Section 148.130 - Definition of terms.

Effective - 28 Aug 1945   148.130. Definition of terms. — For the purposes of this law, the following terms shall have the following meanings:  (1) The term "director of finance" means the chief officer of the present state division of finance, or of such agency of the state of Missouri as may hereafter have by law the supervisory duties of the present state division of finance pertaining to credit institutions of this state.  (2) The term "credit institution" means every person, firm, partnership, or corporation engaged principally in the consumer credit or loan business in the making of loans of money, credit, goods, or things in action, or in the buying, selling, or discounting of, or investing in negotiable or nonnegotiable instruments given as security for or in payment of the purchase price of consumer goods. Without limiting the generality of the foregoing, the term "credit institution" shall include persons, firms, partnerships, and corporations, operating or licensed under the small loan laws of this state, or under the laws of this state relating to loan and investment companies, and pawnbrokers, but shall not include banks, trust companies, credit unions, insurance companies, mutual savings and loan associations, savings and loan associations, or real estate mortgage loan companies.  (3) The term "director" means the director of revenue in charge of the state department of revenue.  (4) The term "income period" means the calendar year or relevant portion thereof next preceding the taxable year.  (5) The term "taxable year" means the calendar year in which the tax is payable.  (6) The term "taxpayer" means any credit institution subject to any tax imposed by sections 148.120 to 148.230. ­­-------- (L. 1945 p. 1937 § 2)
MO Rev Stat § 148.140 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 148 - Taxation of Financial Institutions|Section 148.140 - Credit institutions subject to annual tax — rate — credits.

Effective - 28 Aug 1949   148.140. Credit institutions subject to annual tax — rate — credits. — 1. Every credit institution as herein defined shall be subject to an annual tax for the privilege of exercising its franchise within the state of Missouri, according to and measured by its net income for the preceding calendar year.  2. The rate of tax for each taxable year shall be seven percent of such net income.  3. Each taxpayer shall be entitled to credits against the tax imposed by sections 148.120 to 148.230 for all taxes paid to the state of Missouri or any political subdivision thereof during the relevant income period, other than taxes on real estate, contributions paid pursuant to the unemployment compensation tax law of Missouri and taxes imposed by said sections. ­­-------- (L. 1945 p. 1937 § 3, A. 1949 S.B. 1031)
MO Rev Stat § 148.160 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 148 - Taxation of Financial Institutions|Section 148.160 - Returns, when filed — extension of time — interest.

Effective - 28 Aug 1982   148.160. Returns, when filed — extension of time — interest. — Every taxpayer shall file a return with the director on or before the fifteenth day of April in each year. The director may grant a reasonable extension of time for filing returns under such rules and regulations as he shall prescribe. Whenever such an extension of time is granted, a taxpayer shall be required to pay as part of any tax due interest thereon at the rate determined by section 32.065 from the day when such return should have been filed if no such extension had been granted. ­­-------- (L. 1945 p. 1937 § 4, A. 1949 S.B. 1031, A.L. 1969 3d Ex. Sess. H.B. 25, A.L. 1982 H.B. 1351, et al.)
MO Rev Stat § 148.170 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 148 - Taxation of Financial Institutions|Section 148.170 - Taxpayer with more than one office, returns of.

Effective - 28 Aug 1945   148.170. Taxpayer with more than one office, returns of. — If any taxpayer shall operate more than one office in the state of Missouri the taxpayer shall file one return giving the address of each such office and allocating to each office its share of the net income of taxpayer in the ratio that the gross receipts of each office bears to the total gross receipts of taxpayer. ­­-------- (L. 1945 p. 1937 § 10)
MO Rev Stat § 148.180 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 148 - Taxation of Financial Institutions|Section 148.180 - Tax due, when — credit for overpayment — penalty for nonpayment.

Effective - 28 Aug 1982   148.180. Tax due, when — credit for overpayment — penalty for nonpayment. — The tax imposed by sections 148.120 to 148.230 shall be due and payable upon the last day upon which a return must be filed under section 148.160. Upon the filing of such return the full amount of any tax as computed by the taxpayer shall be paid to the director, who as soon as is practicable thereafter shall examine it and determine the correct amount of the tax. If the director determines that the taxpayer has paid a tax in excess of the amount lawfully due, the director shall permit a credit. If any tax due hereunder is not paid when due, the taxpayer shall be required to pay as part of such tax interest thereon at the rate determined by section 32.065 from such time. ­­-------- (L. 1945 p. 1937 § 7, A.L. 1982 H.B. 1351, et al.)
MO Rev Stat § 148.190 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 148 - Taxation of Financial Institutions|Section 148.190 - Notice to taxpayer of increase of tax — review of director's determination.

Effective - 28 Aug 1978   148.190. Notice to taxpayer of increase of tax — review of director's determination. — In the event the director of revenue determines that the correct amount of the tax is greater than that computed by the taxpayer, he shall, upon such determination, notify the taxpayer thereof by mail. The taxpayer may seek review of the determination of the director of revenue by the administrative hearing commission. ­­-------- (L. 1945 p. 1937 § 8, A.L. 1978 S.B. 661)
MO Rev Stat § 148.200 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 148 - Taxation of Financial Institutions|Section 148.200 - Director to prescribe necessary rules and regulations — access to records.

Effective - 06 Jul 1994   148.200. Director to prescribe necessary rules and regulations — access to records. — The director shall prescribe and publish all needful rules and regulations for the enforcement of sections 148.120 to 148.230 pursuant to chapter 536 and section 148.700. Insofar as feasible, as may be determined by the director, such rules and regulations shall be consistent with the rules and regulations prescribed by the commissioner of internal revenue for the enforcement of the income tax chapter of the internal revenue code. The director of finance shall make available to the director upon his request any report filed by any credit institution subject to the tax imposed by sections 148.120 to 148.230, and said director shall be under the same obligation as to secrecy with respect thereto as is imposed upon the director of finance by law. ­­-------- (L. 1945 p. 1937 § 6, A.L. 1994 H.B. 1165)  Effective 7-6-94
MO Rev Stat § 148.210 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 148 - Taxation of Financial Institutions|Section 148.210 - Credit institution subject to tax for year in which franchise is received.

Effective - 28 Aug 1945   148.210. Credit institution subject to tax for year in which franchise is received. — Each credit institution, subsequent to the effective date of sections 148.120 to 148.230 shall be subject to the tax imposed by said sections for the calendar year in which it receives its certificate or franchise authorizing it to engage in business in this state for the portion of the calendar year unelapsed and with credit against said tax for all taxes and contributions for which credit is permitted by section 148.140, which taxes or contributions are paid during the portion of the calendar year unelapsed on the date borne by its certificate or franchise. For each other taxable year, each credit institution shall be subject to all the provisions of sections 148.120 to 148.230. Any tax imposed by said sections due for the calendar year in which the taxpayer receives its certificate or franchise shall be payable by each credit institution to which this section applies to the director on or before June first of the year following the year in which it receives its certificate or franchise. ­­-------- (L. 1945 p. 1937 § 9)
MO Rev Stat § 148.230 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 148 - Taxation of Financial Institutions|Section 148.230 - Tax in lieu of certain other taxes.

Effective - 28 Aug 1945   148.230. Tax in lieu of certain other taxes. — It is the purpose of the general assembly to substitute the tax provided by sections 148.120 to 148.230 for all taxes on all tangible and intangible personal property of all credit institutions subject to the provisions of said sections and for all property taxes on the shares of such credit institution. ­­-------- (L. 1945 p. 1937 § 12)
MO Rev Stat § 148.310 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 148 - Taxation of Financial Institutions|Section 148.310 - Real and tangible personal property to be assessed and taxed under general laws.

Effective - 28 Aug 1945   148.310. Real and tangible personal property to be assessed and taxed under general laws. — The real and tangible personal property owned by insurance companies operating in this state shall be assessed and taxed as is real and tangible personal property owned by individuals, and the payment thereof and the distribution of the amounts received shall be in the manner provided by the general revenue laws of this state. ­­-------- (RSMo 1939 § 6092, A.L. 1945 p. 1024)  CROSS REFERENCE:  Director of the department of commerce and insurance or director of revenue may make supplemental assessment, when, 374.245
MO Rev Stat § 148.320 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 148 - Taxation of Financial Institutions|Section 148.320 - Tax on premiums of domestic stock companies — rate — credits.

Effective - 28 Aug 1982   148.320. Tax on premiums of domestic stock companies — rate — credits. — Every stock insurance company organized under the provisions of sections 379.010 to 379.203 shall quarterly pay a tax upon the direct premiums received during the calendar year, whether in cash or notes, in this state and on account of business done in this state at a rate of two percent per annum in lieu of all other taxes except taxes on real and tangible personal property, taxes on incomes and on franchises and license taxes; provided, that such insurance companies shall be credited with cancelled or returned premiums, actually paid during the year in this state. ­­-------- (RSMo 1939 § 6091, A.L. 1947 V. II p. 271, A.L. 1971 S.B. 171, A.L. 1982 S.B. 470)  CROSS REFERENCE: Portion of tax collected transferred to senior services growth and development program fund, 192.385
MO Rev Stat § 148.340 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 148 - Taxation of Financial Institutions|Section 148.340 - Tax on premiums of foreign companies.

Effective - 28 Aug 1983   148.340. Tax on premiums of foreign companies. — Every insurance company or association not organized under the laws of this state, shall, as provided in section 148.350, quarterly pay tax upon the direct premiums received, whether in cash or in notes, in this state or on account of business done in this state, for insurance of life, property or interest in this state at the rate of two percent per annum in lieu of all other taxes, except as in sections 148.310 to 148.461 otherwise provided, which amount of taxes shall be assessed and collected as herein provided; provided, that fire and casualty insurance companies or associations shall be credited with cancelled or return premiums actually paid during the year in this state, and that life insurance companies shall be credited with dividends actually declared to policyholders in this state, but held by the company and applied to the reduction of premiums payable by the policyholder. ­­-------- (RSMo 1939 § 6094, A.L. 1982 S.B. 470, A.L. 1983 H.B. 713 Revision)  Prior revisions: 1929 § 5979; 1919 § 6387; 1909 § 7099  CROSS REFERENCES:  Amount of tax by foreign state on Missouri companies, when in excess of Missouri tax, to be collected from insurance companies of such state, 375.916  Foreign stipulated premium plan companies, taxation of, 377.420, 377.430  (1994) Where legislature did not expressly exempt foreign insurance companies from the use tax in chapter 144, RSMo, the provisions of this section that provide for the imposition of tax on premiums received by foreign insurance companies in lieu of all other taxes do not exempt foreign insurance companies from use tax liability. Prudential Insurance Company of America v. Director of Revenue, 885 S.W.2d 337 (Mo. en banc). (2008) Direct premium tax is constitutional and applies to payments which life insurance company receives on stop-loss insurance policies sold to employers who maintain self-funded health benefit plans. American National Life Insurance Co. v. Director of Revenue, 269 S.W.3d 19 (Mo.banc).
MO Rev Stat § 148.360 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 148 - Taxation of Financial Institutions|Section 148.360 - County foreign insurance tax money distributed to school districts.

Effective - 01 Jul 2006   148.360. County foreign insurance tax money distributed to school districts. — On or before the first day of October of each year, the state treasurer shall transfer the moneys in the county foreign insurance tax fund to the state school moneys fund for distribution to the school districts under section 163.031. ­­-------- (RSMo 1939 § 6097, A.L. 1945 p. 1024, A.L. 1947 V. I p. 340, A.L. 1965 p. 95, A.L. 1977 H.B. 130, A.L. 1982 Adopted by Initiative, Proposition C, November 2, 1982, A.L. 1990 H.B. 1412, A.L. 2005 S.B. 287)  Prior revisions: 1929 § 5982; 1919 § 6390; 1909 § 7102  Effective 7-01-06
MO Rev Stat § 148.370 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 148 - Taxation of Financial Institutions|Section 148.370 - Insurance companies, tax on premiums — rate — credit.

Effective - 28 Aug 2009   148.370. Insurance companies, tax on premiums — rate — credit. — Every insurance company or association organized under the laws of the state of Missouri and doing business under the provisions of sections 376.010 to 376.670, 379.205 to 379.310, 379.650 to 379.790 and chapter 381 and every mutual fire insurance company organized under the provisions of sections 379.010 to 379.190 shall, as hereinafter provided, quarterly pay, beginning with the year 1983, a tax upon the direct premiums received by it from policyholders in this state, whether in cash or in notes, or on account of business done in this state, in lieu of the taxes imposed under the provisions of chapters 143 and 147 for insurance of life, property or interest in this state, at the rate of two percent per annum, which amount of taxes shall be assessed and collected as hereinafter provided; provided, that fire and casualty insurance companies or associations shall be credited with cancelled or returned premiums actually paid during the year in this state, and that life insurance companies shall be credited with dividends actually declared to policyholders in this state but held by the company and applied to the reduction of premiums payable by the policyholder. ­­-------- (L. 1945 p. 993 § 6098a, A.L. 1969 3d Ex. Sess. H.B. 21, A.L. 1982 S.B. 470, A.L. 2009 H.B. 577)  CROSS REFERENCE: Portion of tax collected transferred to senior services growth and development program fund, 192.385
MO Rev Stat § 148.375 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 148 - Taxation of Financial Institutions|Section 148.375 - Delinquent taxes, interest, rate.

Effective - 28 Aug 1983   148.375. Delinquent taxes, interest, rate. — If any tax due pursuant to the provisions of sections 148.310 to 148.461 is not paid when due, the insurance company shall be required to pay as part of such tax interest thereon at the rate determined by section 32.065 from such time. ­­-------- (L. 1982 H.B. 1351, et al., A.L. 1983 H.B. 713 Revision)
MO Rev Stat § 148.376 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 148 - Taxation of Financial Institutions|Section 148.376 - Extended Missouri mutual insurance companies, premiums — tax — rate — payable when — delinquencies, distribution.

Effective - 01 Jan 1985   148.376. Extended Missouri mutual insurance companies, premiums — tax — rate — payable when — delinquencies, distribution. — 1. Every company operating under the provisions of sections 380.201 to 380.591 shall quarterly pay a tax upon the direct premiums or assessments received during the calendar year, whether in cash or notes, on account of insurance business done in this state at a rate of one percent per annum for the amount of direct premiums or assessments received in excess of one million dollars. Direct premiums or assessments received by such companies in excess of five million dollars shall be taxed at the rate of two percent per annum. This taxation plan shall be in lieu of all other taxes except taxes on real and tangible personal property, taxes on franchises and license taxes, and those insurance companies shall be credited with cancelled or returned premiums, actually paid during the year in this state.  2. The taxes imposed by the provisions of this section shall be payable on an estimated quarterly basis in the same manner that domestic insurance companies pay tax under the provisions of this chapter, and shall be subject to the same provisions concerning delinquency. Calendar year 1985 will be the first year that companies operating under sections 380.201 to 380.591 are required to pay tax under this section and sections 380.011 to 380.611. The estimated quarterly tax payments for 1985 will be based on the amount of tax that the company would have paid based on their 1984 premiums or assessments. The tax collected under the provisions of this section shall be distributed and apportioned in the same manner as provided in section 148.380. ­­-------- (L. 1984 H.B. 1498 § 148.375)  Effective 1-1-85