Missouri Code — 148
Browse 70 sections in division 148 of the Missouri code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 148.010. Title of law.
- § 148.020. Definitions.
- § 148.030. Banks subject to tax based on income — rate — credits.
- § 148.031. Substitute bank franchise tax.
- § 148.040. Definitions and computation of net and gross income.
- § 148.045. Computation of deduction, taxpayer files consolidated return.
- § 148.050. Returns, when filed.
- § 148.060. Overpayment, underpayment of tax — failure to file, estimation of tax by director of revenue — notice of deficiency.
- § 148.062. Franchise tax, administered how.
- § 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.
- § 148.065. Intangible tax fund created — maintenance and investment of fund — distribution of interest income to counties.
- § 148.068. Tax assessed, when, supplemental assessment.
- § 148.070. Notice of deficiency, time limitations.
- § 148.072. Interest, additions to tax, penalties, due when.
- § 148.074. Overpayment of tax, director may credit against other tax liability, when.
- § 148.076. Claims for refund, filed when, how — amount, limitations.
- § 148.080. Taxes returned to counties — two percent to state — director to allocate.
- § 148.085. Recording and depositing of tax receipts, how.
- § 148.090. New banks, when taxed — tax, when due.
- § 148.095. Banks operating more than one branch or office, returns, how filed — allocation of taxes, how — business outside state, effect of.
- § 148.097. Taxpayer in other state taxable, when — apportionment of income, manner — property factor, defined — payroll factor, defined — deposits factor, defined.
- § 148.100. Director to prescribe and publish rules and regulations — access to records.
- § 148.110. Tax in lieu of other taxes.
- § 148.112. Distribution of franchise tax credit for bank S corporation shareholders.
- § 148.120. Title of law.
- § 148.130. Definition of terms.
- § 148.140. Credit institutions subject to annual tax — rate — credits.
- § 148.150. Net income and gross income defined — how computed.
- § 148.160. Returns, when filed — extension of time — interest.
- § 148.170. Taxpayer with more than one office, returns of.
- § 148.180. Tax due, when — credit for overpayment — penalty for nonpayment.
- § 148.190. Notice to taxpayer of increase of tax — review of director's determination.
- § 148.200. Director to prescribe necessary rules and regulations — access to records.
- § 148.210. Credit institution subject to tax for year in which franchise is received.
- § 148.230. Tax in lieu of certain other taxes.
- § 148.310. Real and tangible personal property to be assessed and taxed under general laws.
- § 148.320. Tax on premiums of domestic stock companies — rate — credits.
- § 148.330. Returns, assessment of tax, procedure — notice to company — taxes, how paid — suspension of delinquents, apportionment of money — county, defined.
- § 148.340. Tax on premiums of foreign companies.
- § 148.350. Returns, assessment of tax, procedure — notice to company — taxes, how paid — suspension of delinquents — disposition of money.
- § 148.360. County foreign insurance tax money distributed to school districts.
- § 148.370. Insurance companies, tax on premiums — rate — credit.
- § 148.375. Delinquent taxes, interest, rate.
- § 148.376. Extended Missouri mutual insurance companies, premiums — tax — rate — payable when — delinquencies, distribution.
- § 148.380. Returns, assessment of tax, procedure — notice to company — taxes, how paid — suspension of delinquents — disposition of money.
- § 148.390. Deductions allowed on premium receipts.
- § 148.400. Deductions allowed insurance companies.
- § 148.410. Director to assess tax where no return made.
- § 148.420. Director of revenue to collect annual tax when company withdraws from Missouri or fails to pay tax.
- § 148.430. Director of revenue may sue for taxes when company withdraws or is suspended.
- § 148.440. Occupation tax in certain cities.
- § 148.450. Notices, how given.
- § 148.460. Penalties for violations by agents.
- § 148.461. Quarterly installments to be paid as assessed by director, when — overpayment of taxes, credit.
- § 148.540. Association and members, levy and collection — exclusiveness of tax.
- § 148.541. Delinquent taxes, interest.
- § 148.610. Definitions.
- § 148.620. Annual tax on net income, rate — credits allowed, exceptions.
- § 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.
- § 148.640. Return filed when — extension of time granted when — interest due on late filing, rate.
- § 148.650. Payment of tax due when — excess payment, credit allowed — delinquent, interest charged.
- § 148.655. Tax credit allowed for S corporation shareholders of associations, amount.
- § 148.657. Tax credit allowed for S corporation shareholders of credit institutions, amount.
- § 148.660. Deposit of taxes, director of revenue's duties — funds established — investment of funds — distribution of interest to counties, computation.
- § 148.670. Taxes returned to county where taxpayer has office — state collection fee — branch offices, distribution — offices outside state, exclusion.
- § 148.680. Hearing procedure on disputed amount — appeal.
- § 148.690. First taxable year, when, how computed.
- § 148.700. Rules and regulations, authority to promulgate, procedure — taxpayer's reports subject to inspection, confidentiality requirement.
- § 148.710. Violations, penalties.
- § 148.720. Corporate income tax reduction, when.