Section 148.720 – Corporate income tax reduction, when.
Effective – 28 Aug 2018 148.720. Corporate income tax reduction, when. — 1. For all tax years beginning in a calendar year in which there is a reduction in the rate of tax imposed under section 143.071, there shall be a corresponding and proportional reduction in the rate of tax imposed under sections 148.030, 148.140, […]
Section 149.011 – Definitions.
Effective – 01 Oct 1994 149.011. Definitions. — As used in this chapter, unless the context requires otherwise, the following terms mean: (1) “Cigar”, any roll for smoking, except cigarettes, made chiefly of tobacco or any substitute therefor; (2) “Cigarette”, an item manufactured of tobacco or any substitute therefor, wrapped in paper or any substitute […]
Section 148.655 – Tax credit allowed for S corporation shareholders of associations, amount.
Effective – 28 Aug 2006 148.655. Tax credit allowed for S corporation shareholders of associations, amount. — Subchapter S corporation shareholders of an association required to pay franchise taxes under section 148.620 may take a tax credit against such shareholder’s state income tax return, as provided in section 143.471. Such tax credit shall be the […]
Section 148.657 – Tax credit allowed for S corporation shareholders of credit institutions, amount.
Effective – 28 Aug 2006 148.657. Tax credit allowed for S corporation shareholders of credit institutions, amount. — Subchapter S corporation shareholders of a credit institution required to pay franchise taxes under section 148.140 may take a tax credit against such shareholder’s state income tax return, as provided in section 143.471. Such tax credit shall […]
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 148.540 – Association and members, levy and collection — exclusiveness of tax.
Effective – 22 Jun 1970 148.540. Association and members, levy and collection — exclusiveness of tax. — Farmers’ cooperative credit associations, organized under an Act of Congress known as the Farm Credit Act of 1933 (12 U.S.C.A. § 1131 et seq.), for the extension of agricultural credit to their members only, and operating without profit […]
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 […]