21 chapters · 1,305 sections in this title.
§ 147.010 RSMo Annual franchise tax, rate — exceptions
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147.010. Annual franchise tax, rate — exceptions. — 1. For the transitional year defined in subsection 4 of this section and each taxable year beginning on or after January 1, 1980, but before January 1, 2000, every corporation organized pursuant to or subject to chapter 351 or p…
§ 147.020 RSMo Corporation to make report to director of revenue — content — extensions
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147.020. Corporation to make report to director of revenue — content — extensions. — 1. For each taxable year beginning on or after January 1, 1980, but before January 1, 2016, every corporation liable for the tax prescribed in section 147.010 shall make a report in writing showi…
§ 147.030 RSMo Payment of tax, when
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147.030. Payment of tax, when. — 1. For each taxable year beginning on or after January 1, 1980, the franchise tax provided for in this chapter shall be paid on or before the due date of the corporation's state income tax return pursuant to chapter 143. 2. For each taxable year b…
§ 147.040 RSMo Director of revenue to determine amount — protest procedure — certificate forfeited for failure to report or remit
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147.040. Director of revenue to determine amount — protest procedure — certificate forfeited for failure to report or remit. — 1. As soon as practical after a corporation's franchise tax report is filed, the director of revenue shall examine it to determine the correct amount of …