Section 148.620 – Annual tax on net income, rate — credits allowed, exceptions.
Effective – 28 Aug 1993 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 of tax […]
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 […]