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 148.100 – 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 […]