Section 148.100 – Director to prescribe and publish rules and regulations — access to records.
Effective – 06 Jul 1994 148.100. Director to prescribe and publish rules and regulations — access to records. — The director shall prescribe and publish all needful rules and regulations for the enforcement of sections 148.010 to 148.110 pursuant to chapter 536 and section 148.700. Insofar as feasible, as may be determined by the director, […]
Section 148.110 – Tax in lieu of other taxes.
Effective – 28 Aug 1972 148.110. Tax in lieu of other taxes. — It is the purpose and intent of the general assembly to substitute the tax provided by sections 148.010 to 148.110 for the tax on bank shares which was imposed by section 10959, RSMo 1939, and for all taxes on all tangible and […]
Section 148.112 – Distribution of franchise tax credit for bank S corporation shareholders.
Effective – 28 Aug 1999 148.112. Distribution of franchise tax credit for bank S corporation shareholders. — Subchapter S corporation shareholders of: (i) a bank; or (ii) a bank holding company of a bank permitted to file a substitute bank franchise tax pursuant to section 148.031, may take a tax credit against such shareholder’s state […]
Section 148.097 – Taxpayer in other state taxable, when — apportionment of income, manner — property factor, defined — payroll factor, defined — deposits factor, defined.
Effective – 28 Aug 1993 148.097. Taxpayer in other state taxable, when — apportionment of income, manner — property factor, defined — payroll factor, defined — deposits factor, defined. — 1. A taxpayer is taxable in another state if, by reason of business activity in another state, it is subject to and did pay one […]
Section 148.068 – Tax assessed, when, supplemental assessment.
Effective – 15 May 1986 148.068. Tax assessed, when, supplemental assessment. — 1. The amount of tax which is shown to be due on the return, including revisions for mathematical errors, shall be deemed to be assessed on the date of filing of the return including any amended returns showing an increase of tax. In […]
Section 148.070 – Notice of deficiency, time limitations.
Effective – 15 May 1986 148.070. Notice of deficiency, time limitations. — 1. Except in the case of any erroneous refund and except as otherwise provided in this section, a notice of deficiency shall be mailed to the taxpayer within three years after the return was filed. No deficiency shall be assessed or collected with […]
Section 148.072 – Interest, additions to tax, penalties, due when.
Effective – 15 May 1986 148.072. Interest, additions to tax, penalties, due when. — The interest, additions to tax, and penalties provided by sections 148.010 to 148.110 shall be paid upon notice and demand and shall be assessed, collected, paid, and distributed pursuant to sections 148.080, 148.085, and 148.095 in the same manner as taxes. […]
Section 148.074 – Overpayment of tax, director may credit against other tax liability, when.
Effective – 15 May 1986 148.074. Overpayment of tax, director may credit against other tax liability, when. — 1. The director within the applicable period of limitations may credit an overpayment of the tax imposed by sections 148.010 to 148.110, and interest on such overpayment, against any liability in respect of any tax imposed by […]
Section 148.076 – Claims for refund, filed when, how — amount, limitations.
Effective – 15 May 1986 148.076. Claims for refund, filed when, how — amount, limitations. — 1. A claim for credit or refund of an overpayment of any tax imposed by sections 148.010 to 148.110 shall be filed by the taxpayer within three years from the time the return was filed or two years from […]
Section 148.080 – Taxes returned to counties — two percent to state — director to allocate.
Effective – 15 May 1986 148.080. Taxes returned to counties — two percent to state — director to allocate. — The portion of the tax determined under subdivision (2) of subsection 2 of section 148.030 which is collected by the director under the provisions of sections 148.010 to 148.110, and all taxes collected by the […]