Missouri § 148.130 - Definition of terms.
Full text of Missouri Revised Statutes of Missouri § 148.130 — Definition of terms., with citation guidance and answers to common questions.
§ 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.
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(L. 1945 p. 1937 § 2)
---- end of effective 28 Aug 1945 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 148.130
What does Revised Statutes of Missouri § 148.130 cover?
Section 148.130 ("Definition of terms.") 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 § 148.130?
A common citation format is "Revised Statutes of Missouri § 148.130" (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 § 148.130 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.