Title X — TAXATION AND REVENUE
21 chapters · 1,304 sections in this title.
§ 147.010 RSMo Annual franchise tax, rate — exceptions
9.5K chars
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
1.7K chars
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
1.4K chars
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
3.2K chars
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 …
§ 147.050 RSMo Corporations with no shares to report to director of revenue, when, content
1.0K chars
147.050. Corporations with no shares to report to director of revenue, when, content. — 1. For each taxable year beginning on or after January 1, 1980, but before January 1, 2016, every corporation organized pursuant to any laws of this state and every foreign corporation engaged…
§ 147.090 RSMo Taxes and penalties shall be first lien
0.3K chars
147.090. Taxes and penalties shall be first lien. — The taxes and penalties to be paid by the provisions of this chapter shall be a first lien on all property and assets of the corporation within this state. -------- (RSMo 1939 § 5119, A.L. 1943 p. 410 § 141) Prior revisions: 1…
§ 147.100 RSMo Director of revenue, may request information, when — administrative hearing
1.2K chars
147.100. Director of revenue, may request information, when — administrative hearing commission, review of tax levy. — If any corporation fails or refuses to make full and complete answers to the questions contained in the report required to be filed by it, or if the director of …
§ 147.120 RSMo Director of revenue to report delinquency to attorney general and secretary
6.1K chars
147.120. Director of revenue to report delinquency to attorney general and secretary of state — penalties — interest — procedure — discovery of fraud — penalty for false statement — administrative dissolution — rules and regulations, procedure. — 1. If any corporation fails or re…