Collections
Missouri Code of State Regulations

Chapter 10

Mo. Code Regs. Ann. tit. 12, ch. 10-10

Financial Institutions

Director of Revenue

12 CSR 10-10.010Sales Tax/Bank Tax Credit (Rescinded July 30, 2018)12 CSR 10-10.020Allocation of Bank Tax 12 CSR 10-10.030Statute of Limitations for Bank Tax (Rescinded March 30, 2024)12 CSR 10-10.040Statute of Limitations for Credit Union and Savings and Loan Association Tax 12 CSR 10-10.050Statute of Limitations for Credit Institutions Tax 12 CSR 10-10.060Multiple Assessments of Credit Unions and Savings and Loan Associations for a Single Year 12 CSR 10-10.070Extension of Time to File Credit Unions and Savings and Loan Associations Tax Returns 12 CSR 10-10.080Multiple Assessments of Credit Institutions for a Single Year 12 CSR 10-10.090Extension of Time to File Credit Institutions Tax Returns 12 CSR 10-10.100Multiple Assessments of Banking Institutions for a Single Year (Rescinded December 30, 2023)12 CSR 10-10.110Extension of Time to File Bank Tax Returns 12 CSR 10-10.120Delinquent Interest Rate for Insurance Premium and Retaliatory Taxes 12 CSR 10-10.125Income Period (Rescinded December 30, 2023)12 CSR 10-10.130Bank Franchise Tax 12 CSR 10-10.135Federal Income Tax Deduction (Rescinded July 30, 2024)12 CSR 10-10.140Interest, Additions to Tax and Penalty (Rescinded September 30, 2024)12 CSR 10-10.145Refund of Overpayment of Bank Tax— Refund From Other County 12 CSR 10-10.150Tax Credits on Bank Tax Return 12 CSR 10-10.155Bank Tax/Sales Tax Credit 12 CSR 10-10.160Neighborhood Assistance Credit (NAC) (Rescinded March 30, 2024)12 CSR 10-10.165Method of Computing Federal Income Tax Deduction for Credit Institutions 12 CSR 10-10.170Method of Computing Federal Income Tax Deduction for Credit Unions and Savings and Loan Associations 12 CSR 10-10.175Personal Property Tax Credits—Definition, Calculation and Refund Agreement (Rescinded March 30, 2024)12 CSR 10-10.180Interest Earned by Banking Institutions From the Resolution Funding Corporation and the Financial Corporation (Rescinded March 30, 2024)