Missouri Revised Statutes













Chapter 148

Taxation of Financial Institutions

←148.200

Section 148.210.1

148.230→

August 28, 2015

Credit institution subject to tax for year in which franchise is received.

148.210. 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 it to engage in business in this state for the portion

of the calendar year unelapsed and with credit against said tax for all taxes

and contributions for which credit is permitted by section 148.140, which

taxes or contributions are paid during the portion of the calendar year

unelapsed on the date borne by its certificate or franchise. For each other

taxable year, each credit institution shall be subject to all the provisions

of sections 148.120 to 148.230. Any tax imposed by said sections due for the

calendar year in which the taxpayer receives its certificate or franchise

shall be payable by each credit institution to which this section applies to

the director on or before June first of the year following the year in which

it receives its certificate or franchise.



(L. 1945 p. 1937 § 9)







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