Section 148.120 – Title of law.
Effective – 28 Aug 1945 148.120. Title of law. — Sections 148.120 to 148.230 may be designated as the “Credit Institutions Tax Law of 1946”. ——– (L. 1945 p. 1937 § 1)
Section 148.130 – Definition of terms.
Effective – 28 Aug 1945 148.130. Definition of terms. — For the purposes of this law, the following terms shall have the following meanings: (1) The term “director of finance” means the chief officer of the present state division of finance, or of such agency of the state of Missouri as may hereafter have by […]
Section 148.140 – Credit institutions subject to annual tax — rate — credits.
Effective – 28 Aug 1949 148.140. Credit institutions subject to annual tax — rate — credits. — 1. Every credit institution as herein defined shall be subject to an annual tax for the privilege of exercising its franchise within the state of Missouri, according to and measured by its net income for the preceding calendar […]
Section 148.150 – Net income and gross income defined — how computed.
Effective – 28 Aug 1947 148.150. Net income and gross income defined — how computed. — 1. “Net income” means gross income as defined in subsection 2 of this section minus the deductions allowed in subsection 3 of this section. 2. “Gross income” includes all gains, profits, earnings and other income of the taxpayer derived […]
Section 148.160 – Returns, when filed — extension of time — interest.
Effective – 28 Aug 1982 148.160. Returns, when filed — extension of time — interest. — 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 under such rules and regulations as he […]
Section 148.170 – Taxpayer with more than one office, returns of.
Effective – 28 Aug 1945 148.170. Taxpayer with more than one office, returns of. — If any taxpayer shall operate more than one office in the state of Missouri the taxpayer shall file one return giving the address of each such office and allocating to each office its share of the net income of taxpayer […]
Section 148.180 – Tax due, when — credit for overpayment — penalty for nonpayment.
Effective – 28 Aug 1982 148.180. Tax due, when — credit for overpayment — penalty for nonpayment. — The tax imposed by sections 148.120 to 148.230 shall be due and payable upon the last day upon which a return must be filed under section 148.160. Upon the filing of such return the full amount of […]
Section 148.190 – Notice to taxpayer of increase of tax — review of director’s determination.
Effective – 28 Aug 1978 148.190. Notice to taxpayer of increase of tax — review of director’s determination. — In the event the director of revenue determines that the correct amount of the tax is greater than that computed by the taxpayer, he shall, upon such determination, notify the taxpayer thereof by mail. The taxpayer […]
Section 148.200 – Director to prescribe necessary rules and regulations — access to records.
Effective – 06 Jul 1994 148.200. Director to prescribe necessary rules and regulations — access to records. — The director shall prescribe and publish all needful rules and regulations for the enforcement of sections 148.120 to 148.230 pursuant to chapter 536 and section 148.700. Insofar as feasible, as may be determined by the director, such […]
Section 148.210 – Credit institution subject to tax for year in which franchise is received.
Effective – 28 Aug 1945 148.210. Credit institution subject to tax for year in which franchise is received. — Each credit institution, subsequent to the effective date of sections 148.120 to 148.230 shall be subject to the tax imposed by said sections for the calendar year in which it receives its certificate or franchise authorizing […]
Section 148.230 – Tax in lieu of certain other taxes.
Effective – 28 Aug 1945 148.230. Tax in lieu of certain other taxes. — It is the purpose of the general assembly to substitute the tax provided by sections 148.120 to 148.230 for all taxes on all tangible and intangible personal property of all credit institutions subject to the provisions of said sections and for […]