Title X — TAXATION AND REVENUE
21 chapters · 1,304 sections in this title.
§ 148.440 RSMo Occupation tax in certain cities
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148.440. Occupation tax in certain cities. — 1. The agent or agents of any such insurance company doing insurance business in any city in this state, having a population of more than five hundred thousand inhabitants, in addition to the tax on premiums as above provided for again…
§ 148.450 RSMo Notices, how given
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148.450. Notices, how given. — Whenever by this law an officer is required to give any notice to a company, the same may be given by mailing the same, postage prepaid, addressed to the company at its home office, or to the secretary, general agent or chief officer thereof in the …
§ 148.460 RSMo Penalties for violations by agents
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148.460. Penalties for violations by agents. — Any person or persons who shall in this state act or assume to act as agent for any company whose authority to do business in this state has been suspended or revoked under sections 148.310 to 148.461, while such suspension or revoca…
§ 148.461 RSMo Quarterly installments to be paid as assessed by director, when —
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148.461. Quarterly installments to be paid as assessed by director, when — overpayment of taxes, credit. — In any legal contest concerning the amount of tax under sections 148.320, 148.340, and 148.370 for a calendar year, the quarterly installments for the following year shall c…
§ 148.540 RSMo Association and members, levy and collection — exclusiveness of tax
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148.540. Association and members, levy and collection — exclusiveness of tax. — Farmers' cooperative credit associations, organized under an Act of Congress known as the Farm Credit Act of 1933 (12 U.S.C.A. § 1131 et seq.), for the extension of agricultural credit to their member…
§ 148.541 RSMo Delinquent taxes, interest
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148.541. Delinquent taxes, interest. — If any tax due pursuant to section 148.540 is not paid when due, the association shall be required to pay as part of such tax interest thereon at the rate determined by section 32.065 from and after such date until paid. -------- (L. 1986 …
§ 148.610 RSMo Definitions
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148.610. Definitions. — For the purposes of sections 148.610 to 148.700, providing for the taxation of credit unions and savings and loan associations, the following terms mean: (1) "Association", a savings and loan association or building and loan association organized under the…
§ 148.620 RSMo Annual tax on net income, rate — credits allowed, exceptions
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148.620. Annual tax on net income, rate — credits allowed, exceptions. — 1. Every taxpayer shall be subject to an annual tax for the privilege of exercising its corporate franchises within the state according to and measured by its net income for the preceding year. 2. The rate o…
§ 148.630 RSMo Net income and gross income defined — deductions authorized — net income
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148.630. Net income and gross income defined — deductions authorized — net income computation — business activity taxable in another state, apportionment, manner — property factor defined — payroll factor defined — receivables factor defined — deposits factor defined. — 1. "Gross…
§ 148.640 RSMo Return filed when — extension of time granted when — interest due on late
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148.640. Return filed when — extension of time granted when — interest due on late filing, rate. — Every taxpayer shall file a return with the director on or before the fifteenth day of April in each year. The director may grant a reasonable extension of time for filing returns u…
§ 148.650 RSMo Payment of tax due when — excess payment, credit allowed — delinquent,
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148.650. Payment of tax due when — excess payment, credit allowed — delinquent, interest charged. — 1. The tax imposed by this chapter shall be due and payable upon the last day upon which a return must be filed under section 148.640. 2. Upon the filing of such return the full am…
§ 148.655 RSMo Tax credit allowed for S corporation shareholders of associations, amount
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148.655. Tax credit allowed for S corporation shareholders of associations, amount. — Subchapter S corporation shareholders of an association required to pay franchise taxes under section 148.620 may take a tax credit against such shareholder's state income tax return, as provide…
§ 148.657 RSMo Tax credit allowed for S corporation shareholders of credit institutions,
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148.657. Tax credit allowed for S corporation shareholders of credit institutions, amount. — Subchapter S corporation shareholders of a credit institution required to pay franchise taxes under section 148.140 may take a tax credit against such shareholder's state income tax retur…
§ 148.660 RSMo Deposit of taxes, director of revenue's duties — funds established —
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148.660. Deposit of taxes, director of revenue's duties — funds established — investment of funds — distribution of interest to counties, computation. — The director of revenue shall deposit promptly all funds received by him in payment of the tax imposed by sections 148.610 to 1…
§ 148.670 RSMo Taxes returned to county where taxpayer has office — state collection fee —
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148.670. Taxes returned to county where taxpayer has office — state collection fee — branch offices, distribution — offices outside state, exclusion. — The director of revenue shall annually, on or before the fifteenth day of December, return all savings association and credit un…
§ 148.680 RSMo Hearing procedure on disputed amount — appeal
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148.680. Hearing procedure on disputed amount — appeal. — In the event the tax due by the taxpayer shall not fairly represent the extent of the taxpayer's business in this state, the taxpayer may petition for or the director of revenue may require, in respect to any part of the t…
§ 148.690 RSMo First taxable year, when, how computed
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148.690. First taxable year, when, how computed. — Each association and credit union organized under the laws of this state and each association organized under the laws of the United States to be located in Missouri, with the date of its certificate of incorporation, or the date…
§ 148.700 RSMo Rules and regulations, authority to promulgate, procedure — taxpayer's
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148.700. Rules and regulations, authority to promulgate, procedure — taxpayer's reports subject to inspection, confidentiality requirement. — The director shall prescribe and publish all needed rules and regulations necessary for the enforcement of sections 148.610 to 148.700. In…
§ 148.710 RSMo Violations, penalties
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148.710. Violations, penalties. — The same penalties shall be assessed against delinquent taxpayers under the provisions of sections 148.610 to 148.700 as are provided by sections 143.911, 143.921, and 143.931 relating to income taxes. -------- (L. 1982 H.B. 949 & 1350) Effecti…
§ 148.720 RSMo Corporate income tax reduction, when
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148.720. Corporate income tax reduction, when. — 1. For all tax years beginning in a calendar year in which there is a reduction in the rate of tax imposed under section 143.071, there shall be a corresponding and proportional reduction in the rate of tax imposed under sections 1…