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Sales Tax/Bank Tax Credit (Rescinded July 30, 2018)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Statute of Limitations for Bank Tax (Rescinded March 30, 2024)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Multiple Assessments of Banking Institutions for a Single Year (Rescinded December 30, 2023)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Income Period (Rescinded December 30, 2023)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Federal Income Tax Deduction (Rescinded July 30, 2024)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Interest, Additions to Tax and Penalty (Rescinded September 30, 2024)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Neighborhood Assistance Credit (NAC) (Rescinded March 30, 2024)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Personal Property Tax Credits—Definition, Calculation and Refund Agreement (Rescinded March 30, 2024)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Interest Earned by Banking Institutions From the Resolution Funding Corporation and the Financial Corporation (Rescinded March 30, 2024)