Section 148.541 – Delinquent taxes, interest.
Effective – 01 Jan 1987 148.541. Delinquent taxes, interest. — If any tax due pursuant to section 148.540 is not paid when due, the association shall be required to pay as part of such tax interest thereon at the rate determined by section 32.065 from and after such date until paid. ——– (L. 1986 S.B. […]
Section 148.610 – Definitions.
Effective – 28 Aug 2002 148.610. Definitions. — For the purposes of sections 148.610 to 148.700, providing for the taxation of credit unions and savings and loan associations, the following terms mean: (1) “Association”, a savings and loan association or building and loan association organized under the laws of this state, any other state, or […]
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 […]
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 […]
Section 148.450 – Notices, how given.
Effective – 28 Aug 1939 148.450. Notices, how given. — Whenever by this law an officer is required to give any notice to a company, the same may be given by mailing the same, postage prepaid, addressed to the company at its home office, or to the secretary, general agent or chief officer thereof in […]
Section 148.460 – Penalties for violations by agents.
Effective – 28 Aug 1983 148.460. Penalties for violations by agents. — Any person or persons who shall in this state act or assume to act as agent for any company whose authority to do business in this state has been suspended or revoked under sections 148.310 to 148.461, while such suspension or revocation remains […]
Section 148.461 – Quarterly installments to be paid as assessed by director, when — overpayment of taxes, credit.
Effective – 28 Aug 1986 148.461. Quarterly installments to be paid as assessed by director, when — overpayment of taxes, credit. — In any legal contest concerning the amount of tax under sections 148.320, 148.340, and 148.370 for a calendar year, the quarterly installments for the following year shall continue to be made based upon […]
Section 148.370 – Insurance companies, tax on premiums — rate — credit.
Effective – 28 Aug 2009 148.370. Insurance companies, tax on premiums — rate — credit. — Every insurance company or association organized under the laws of the state of Missouri and doing business under the provisions of sections 376.010 to 376.670, 379.205 to 379.310, 379.650 to 379.790 and chapter 381 and every mutual fire insurance […]