Missouri Statutes

§ 148.230 — Tax in lieu of certain other taxes.

Missouri § 148.230

JurisdictionMissouri

Title XTAXATION AND REVENUE

Ch. 148Taxation of Financial Institutions

This text of Missouri § 148.230 (Tax in lieu of certain other taxes.) is published on Counsel Stack Legal Research, covering Missouri primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mo. Rev. Stat. § 148.230 (2026).

Text

It is the purpose of the general assembly to substitute the tax provided by sections 148.120 to 148.230 for all taxes on all tangible and intangible personal property of all credit institutions subject to the provisions of said sections and for all property taxes on the shares of such credit institution.

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Legislative History

(L. 1945 p. 1937 § 12)

Nearby Sections

15

§ 148.010

§ 148.020

§ 148.030

Banks subject to tax based on income — rate — credits.

§ 148.031

Substitute bank franchise tax.

§ 148.040

Definitions and computation of net and gross income.

§ 148.045

Computation of deduction, taxpayer files consolidated return.

§ 148.050

Returns, when filed.

§ 148.060

Overpayment, underpayment of tax — failure to file, estimation of tax by director of revenue — notice of deficiency.

§ 148.062

Franchise tax, administered how.

§ 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.

§ 148.065

Intangible tax fund created — maintenance and investment of fund — distribution of interest income to counties.

§ 148.068

Tax assessed, when, supplemental assessment.

§ 148.070

Notice of deficiency, time limitations.

§ 148.072

Interest, additions to tax, penalties, due when.

§ 148.074

Overpayment of tax, director may credit against other tax liability, when.

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Bluebook (online)

Missouri § 148.230, Counsel Stack Legal Research, https://law.counselstack.com/statute/mo/148/148.230.