§ 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 ..
§ 148.062 Franchise tax, administered how
§ 148.064 Ordering and limit reductions for certain credits — consolidated return — ..
§ 148.065 Intangible tax fund created — maintenance and investment of fund — ..
§ 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 — ..
§ 148.097 Taxpayer in other state taxable, when — apportionment of income, manner — ..
§ 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 ..
§ 148.320 Tax on premiums of domestic stock companies — rate — credits
§ 148.330 Returns, assessment of tax, procedure — notice to company — taxes, how paid ..
§ 148.340 Tax on premiums of foreign companies
§ 148.350 Returns, assessment of tax, procedure — notice to company — taxes, how paid ..
§ 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 — ..
§ 148.380 Returns, assessment of tax, procedure — notice to company — taxes, how paid ..
§ 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 ..
§ 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 — ..
§ 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 ..
§ 148.640 Return filed when — extension of time granted when — interest due on late ..
§ 148.650 Payment of tax due when — excess payment, credit allowed — delinquent, ..
§ 148.655 Tax credit allowed for S corporation shareholders of associations, amount
§ 148.657 Tax credit allowed for S corporation shareholders of credit institutions, ..
§ 148.660 Deposit of taxes, director of revenue’s duties — funds established — ..
§ 148.670 Taxes returned to county where taxpayer has office — state collection fee — ..
§ 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 ..
§ 148.710 Violations, penalties
§ 148.720 Corporate income tax reduction, when
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Terms Used In Missouri Laws > Chapter 148 - Taxation of Financial Institutions

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Amortization: Paying off a loan by regular installments.
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Attorney-in-fact: A person who, acting as an agent, is given written authorization by another person to transact business for him (her) out of court.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • following: when used by way of reference to any section of the statutes, mean the section next preceding or next following that in which the reference is made, unless some other section is expressly designated in the reference. See Missouri Laws 1.020
  • hereafter: means the time after the statute containing it takes effect. See Missouri Laws 1.020
  • Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
  • Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • person: may extend and be applied to bodies politic and corporate, and to partnerships and other unincorporated associations. See Missouri Laws 1.020
  • Personal property: All property that is not real property.
  • Personal property: includes money, goods, chattels, things in action and evidences of debt. See Missouri Laws 1.020
  • Property: includes real and personal property. See Missouri Laws 1.020
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Service of process: The service of writs or summonses to the appropriate party.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • State: when applied to any of the United States, includes the District of Columbia and the territories, and the words "United States" includes such district and territories. See Missouri Laws 1.020
  • Trustee: A person or institution holding and administering property in trust.
  • United States: includes such district and territories. See Missouri Laws 1.020