CREDIT UNIONS AND SAVINGS AND LOAN ASSOCIATIONS
- Section 148.610 - Definitions
- Section 148.620 - Annual tax on net income, rate - credits allowed, exceptions
- 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
- Section 148.640 - Return filed when - extension of time granted when - interest due on late filing, rate
- Section 148.650 - Payment of tax due when - excess payment, credit allowed - delinquent, interest charged
- Section 148.655 - Tax credit allowed for S corporation shareholders of associations, amount
- Section 148.657 - Tax credit allowed for S corporation shareholders of credit institutions, amount
- Section 148.660 - Deposit of taxes, director of revenue's duties - funds established - investment of funds - distribution of interest to counties, computation
- Section 148.670 - Taxes returned to county where taxpayer has office - state collection fee - branch offices, distribution - offices outside state, exclusion
- Section 148.680 - Hearing procedure on disputed amount - appeal
- Section 148.690 - First taxable year, when, how computed
- Section 148.700 - Rules and regulations, authority to promulgate, procedure - taxpayer's reports subject to inspection, confidentiality requirement
- Section 148.710 - Violations, penalties