Section 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.
Effective – 28 Aug 1993 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 income” shall include all gains, profits, earnings and […]
Section 148.640 – Return filed when — extension of time granted when — interest due on late filing, rate.
Effective – 01 Jan 1987 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 […]
Section 148.650 – Payment of tax due when — excess payment, credit allowed — delinquent, interest charged.
Effective – 01 Jan 1987 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 […]