Missouri § 148.095 - Banks operating more than one branch or office, returns, how filed — allocation of taxes, how — business outside state, effect of.
Full text of Missouri Revised Statutes of Missouri § 148.095 — Banks operating more than one branch or office, returns, how filed — allocation of taxes, how — business outside state, effect of., with citation guidance and answers to common questions.
§ 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.
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(L. 1983 H.B. 565 § 1, A.L. 1986 H.B. 1195)
Effective 5-15-86
---- end of effective 15 May 1986 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 148.095
What does Revised Statutes of Missouri § 148.095 cover?
Section 148.095 ("Banks operating more than one branch or office, returns, how filed — allocation of taxes, how — business outside state, effect of.") 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 § 148.095?
A common citation format is "Revised Statutes of Missouri § 148.095" (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 § 148.095 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.