Missouri § 148.020 - Definitions.
Full text of Missouri Revised Statutes of Missouri § 148.020 — Definitions., with citation guidance and answers to common questions.
§ 148.020. Definitions.
For the purposes of this law the following terms shall have the following meanings:
(1) The term "banking institution" means every bank and every trust company organized under any general or special law of this state and every national banking association located in this state and any branch or office physically located in this state of any commercial bank or trust company;
(2) The term "director" means the director of revenue in charge of the state department of revenue;
(3) 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 banks and trust companies incorporated under the laws of this state;
(4) The term "income period" means the calendar year or relevant portion thereof next preceding the taxable year;
(5) The term "lease or rental of tangible personal property" means the lease or rental of tangible personal property under the exclusive control of the lessee and neither attached to nor functionally a part of a taxpayer's building or buildings or any part thereof;
(6) The term "taxable year" means the calendar year in which the tax is payable;
(7) The term "taxpayer" means any banking institution subject to any tax imposed by this law.
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(L. 1945 p. 1921 § 2, A.L. 1993 H.B. 105 & 480, A.L. 2002 S.B. 895)
---- end of effective 28 Aug 2002 ----
Frequently Asked Questions About Missouri § 148.020
What does Revised Statutes of Missouri § 148.020 cover?
Section 148.020 ("Definitions.") is part of the Revised Statutes of Missouri, the codified statutory law of Missouri. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Missouri § 148.020?
A common citation format is "Revised Statutes of Missouri § 148.020" (Missouri). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Missouri law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Missouri official source linked on this page or consult a licensed Missouri attorney.
How does Missouri § 148.020 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Missouri can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Missouri.