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- Mo. Rev. Stat. § 148.120 · Title of law.
- Mo. Rev. Stat. § 148.130 · Definition of terms.
- Mo. Rev. Stat. § 148.140 · Credit institutions subject to annual tax — rate — credits.
- Mo. Rev. Stat. § 148.150 · Net income and gross income defined — how computed.
- Mo. Rev. Stat. § 148.160 · Returns, when filed — extension of time — interest.
- Mo. Rev. Stat. § 148.170 · Taxpayer with more than one office, returns of.
- Mo. Rev. Stat. § 148.180 · Tax due, when — credit for overpayment — penalty for nonpayment.
- Mo. Rev. Stat. § 148.190 · Notice to taxpayer of increase of tax — review of director's determination.
- Mo. Rev. Stat. § 148.200 · Director to prescribe necessary rules and regulations — access to records.
- Mo. Rev. Stat. § 148.210 · Credit institution subject to tax for year in which franchise is received.
- Mo. Rev. Stat. § 148.230 · Tax in lieu of certain other taxes.
- Mo. Rev. Stat. § 148.310 · Real and tangible personal property to be assessed and taxed under general laws.
- Mo. Rev. Stat. § 148.320 · Tax on premiums of domestic stock companies — rate — credits.
- Mo. Rev. Stat. § 148.330 · Returns, assessment of tax, procedure — notice to company — taxes, how paid — suspension of delinquents, apportionment of money — county, defined.
- Mo. Rev. Stat. § 148.340 · Tax on premiums of foreign companies.
- Mo. Rev. Stat. § 148.350 · Returns, assessment of tax, procedure — notice to company — taxes, how paid — suspension of delinquents — disposition of money.
- Mo. Rev. Stat. § 148.360 · County foreign insurance tax money distributed to school districts.
- Mo. Rev. Stat. § 148.370 · Insurance companies, tax on premiums — rate — credit.
- Mo. Rev. Stat. § 148.375 · Delinquent taxes, interest, rate.
- Mo. Rev. Stat. § 148.376 · Extended Missouri mutual insurance companies, premiums — tax — rate — payable when — delinquencies, distribution.
- Mo. Rev. Stat. § 148.380 · Returns, assessment of tax, procedure — notice to company — taxes, how paid — suspension of delinquents — disposition of money.
- Mo. Rev. Stat. § 148.390 · Deductions allowed on premium receipts.
- Mo. Rev. Stat. § 148.400 · Deductions allowed insurance companies.
- Mo. Rev. Stat. § 148.410 · Director to assess tax where no return made.
- Mo. Rev. Stat. § 148.420 · Director of revenue to collect annual tax when company withdraws from Missouri or fails to pay tax.
- Mo. Rev. Stat. § 148.430 · Director of revenue may sue for taxes when company withdraws or is suspended.
- Mo. Rev. Stat. § 148.440 · Occupation tax in certain cities.
- Mo. Rev. Stat. § 148.450 · Notices, how given.
- Mo. Rev. Stat. § 148.460 · Penalties for violations by agents.
- Mo. Rev. Stat. § 148.461 · Quarterly installments to be paid as assessed by director, when — overpayment of taxes, credit.
- Mo. Rev. Stat. § 148.540 · Association and members, levy and collection — exclusiveness of tax.
- Mo. Rev. Stat. § 148.541 · Delinquent taxes, interest.
- Mo. Rev. Stat. § 148.610 · Definitions.
- Mo. Rev. Stat. § 148.620 · Annual tax on net income, rate — credits allowed, exceptions.
- Mo. Rev. Stat. § 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.
- Mo. Rev. Stat. § 148.640 · Return filed when — extension of time granted when — interest due on late filing, rate.
- Mo. Rev. Stat. § 148.650 · Payment of tax due when — excess payment, credit allowed — delinquent, interest charged.
- Mo. Rev. Stat. § 148.655 · Tax credit allowed for S corporation shareholders of associations, amount.
- Mo. Rev. Stat. § 148.657 · Tax credit allowed for S corporation shareholders of credit institutions, amount.
- Mo. Rev. Stat. § 148.660 · Deposit of taxes, director of revenue's duties — funds established — investment of funds — distribution of interest to counties, computation.
- Mo. Rev. Stat. § 148.670 · Taxes returned to county where taxpayer has office — state collection fee — branch offices, distribution — offices outside state, exclusion.
- Mo. Rev. Stat. § 148.680 · Hearing procedure on disputed amount — appeal.
- Mo. Rev. Stat. § 148.690 · First taxable year, when, how computed.
- Mo. Rev. Stat. § 148.700 · Rules and regulations, authority to promulgate, procedure — taxpayer's reports subject to inspection, confidentiality requirement.
- Mo. Rev. Stat. § 148.710 · Violations, penalties.
- Mo. Rev. Stat. § 148.720 · Corporate income tax reduction, when.
- Mo. Rev. Stat. § 149.011 · Definitions.
- Mo. Rev. Stat. § 149.015 · Rate of tax — how stamped — samples, how taxed — tax impact to be on consumer — fair share school fund, distribution.
- Mo. Rev. Stat. § 149.021 · Compensation to wholesaler for affixing stamps — metering machines authorized.
- Mo. Rev. Stat. § 149.025 · Bond required for deferred payment on stamps — release from requirement, when — cash bond, deposit and refund — license revoked for delinquencies.
- Mo. Rev. Stat. § 149.031 · Refunds or exchange for stamps, when made.
- Mo. Rev. Stat. § 149.035 · Wholesaler's license required, fee — first sale of tobacco products, application required — revocation, suspension or refusal to issue, when — review.
- Mo. Rev. Stat. § 149.041 · Records to be kept — reports to be filed by wholesaler.
- Mo. Rev. Stat. § 149.045 · Common carriers and warehousemen, duties of — damaged cigarettes, how handled.
- Mo. Rev. Stat. § 149.051 · Failure to affix stamps, penalty — presumption that unstamped cigarettes are intended for sale.
- Mo. Rev. Stat. § 149.055 · Unstamped cigarettes seized, when — personal property used incident to such attempt to avoid tax to be forfeited, procedure.
- Mo. Rev. Stat. § 149.061 · Sales on military reservations taxable, exceptions — federal government exempt, when.
- Mo. Rev. Stat. § 149.065 · Revenue to fair share fund, health initiatives fund, and school moneys fund.
- Mo. Rev. Stat. § 149.071 · Fraudulent activity relative to tax stamps a felony — penalty.
- Mo. Rev. Stat. § 149.076 · Failure to make or falsification of required return or refusal to permit inspection of records prohibited — false report or application a felony, penalty.
- Mo. Rev. Stat. § 149.081 · Violation not otherwise specified a misdemeanor, penalty.
- Mo. Rev. Stat. § 149.082 · Additional tax — rate — collection — deposit — if federal excise tax reimposed, effect.
- Mo. Rev. Stat. § 149.160 · Tax upon first sale, rate, payment, credit — deposit of funds into health initiatives fund — contingent expiration.
- Mo. Rev. Stat. § 149.170 · Filing of return, remittance of amounts, required, when — rules — maintenance of records.
- Mo. Rev. Stat. § 149.180 · Rules and regulations, procedure.
- Mo. Rev. Stat. § 149.190 · Assessment by director, method — estimate by director, notice — failure to pay, penalty — purchase from wholesaler without license, penalty — sales to unlicensed retailers, penalty.
- Mo. Rev. Stat. § 149.192 · Preemption.
- Mo. Rev. Stat. § 149.200 · Illegal activities related to cigarettes and cigarette labeling — penalty.
- Mo. Rev. Stat. § 149.203 · Revocation or suspension of a wholesaler's license, when — civil penalty, when — cigarettes deemed contraband, when.
- Mo. Rev. Stat. § 149.206 · Violation deemed unlawful trade practice.
- Mo. Rev. Stat. § 149.212 · Director to enforce provisions of sections 149.200 to 149.215 — attorney general's concurrent power — injunctive relief available, when.
- Mo. Rev. Stat. § 149.215 · Severability clause.
- Mo. Rev. Stat. § 150.010 · Merchant defined.
- Mo. Rev. Stat. § 150.013 · Motor vehicle terms defined.
- Mo. Rev. Stat. § 150.015 · Revocation or suspension of dealer's license, when.
- Mo. Rev. Stat. § 150.020 · Term merchant construed.
- Mo. Rev. Stat. § 150.030 · Farmer not merchant.
- Mo. Rev. Stat. § 150.035 · New motor vehicle defined.
- Mo. Rev. Stat. § 150.040 · Tax, computed how — exemptions.
- Mo. Rev. Stat. § 150.050 · Annual statement — merchants' tax book — township organization counties.
- Mo. Rev. Stat. § 150.055 · Assessor to inspect merchants' establishments and report.
- Mo. Rev. Stat. § 150.060 · Equalization of valuations by board — notice of raise.
- Mo. Rev. Stat. § 150.070 · Clerk to extend tax book and deliver to collector — compensation for such duty, state to pay one-half.
- Mo. Rev. Stat. § 150.080 · Report to state tax commission (cities of 100,000 or more).
- Mo. Rev. Stat. § 150.090 · Merchant taxation and collection in St. Louis City.
- Mo. Rev. Stat. § 150.100 · License necessary — information to be given in application for license — penalty.
- Mo. Rev. Stat. § 150.110 · Collector to call on merchants — report violations to grand jury or prosecuting attorney.
- Mo. Rev. Stat. § 150.120 · Limitations of license.
- Mo. Rev. Stat. § 150.130 · Blank licenses, form, issuance.
- Mo. Rev. Stat. § 150.140 · Blanks to collector.
- Mo. Rev. Stat. § 150.150 · Collection of fees.
- Mo. Rev. Stat. § 150.190 · Collector, annual report to county commission, contents.
- Mo. Rev. Stat. § 150.200 · Settlement of collector's accounts by commission — credits allowed collector.
- Mo. Rev. Stat. § 150.210 · Erroneous return by collector — penalty.
- Mo. Rev. Stat. § 150.220 · Certify to director of revenue amount charged to county collector.
- Mo. Rev. Stat. § 150.230 · Failure to pay tax, forfeiture of license.
- Mo. Rev. Stat. § 150.235 · Tax delinquent, when — penalties.
- Mo. Rev. Stat. § 150.260 · False statement forfeits license.
- Mo. Rev. Stat. § 150.290 · Failure to perform duty — penalty (cities of 100,000 or more).
- Mo. Rev. Stat. § 150.300 · Manufacturer defined.