BANKING INSTITUTIONS

Section 148.010 - Title of law
Section 148.020 - Definitions
Section 148.030 - Banks subject to tax based on income - rate - credits
Section 148.031 - Substitute bank franchise tax
Section 148.040 - Definitions and computation of net and gross income
Section 148.045 - Computation of deduction, taxpayer files consolidated return
Section 148.050 - Returns, when filed
Section 148.060 - Overpayment, underpayment of tax - failure to file, estimation of tax by director of revenue - notice of deficiency
Section 148.062 - Franchise tax, administered how
Section 148.064 - Ordering and limit reductions for certain credits - consolidated return - transfers of credits - effect of repeal of corporation franchise tax - pass through of tax credits by S corporation bank
Section 148.065 - Intangible tax fund created - maintenance and investment of fund - distribution of interest income to counties
Section 148.068 - Tax assessed, when, supplemental assessment
Section 148.070 - Notice of deficiency, time limitations
Section 148.072 - Interest, additions to tax, penalties, due when
Section 148.074 - Overpayment of tax, director may credit against other tax liability, when
Section 148.076 - Claims for refund, filed when, how - amount, limitations
Section 148.080 - Taxes returned to counties - two percent to state - director to allocate
Section 148.085 - Recording and depositing of tax receipts, how
Section 148.090 - New banks, when taxed - tax, when due
Section 148.095 - Banks operating more than one branch or office, returns, how filed - allocation of taxes, how - business outside state, effect of
Section 148.097 - Taxpayer in other state taxable, when - apportionment of income, manner - property factor, defined - payroll factor, defined - deposits factor, defined
Section 148.100 - Director to prescribe and publish rules and regulations - access to records
Section 148.110 - Tax in lieu of other taxes
Section 148.112 - Distribution of franchise tax credit for bank S corporation shareholders