Missouri Revised Statutes













Chapter 147

Corporation Franchise Tax

←147.010

Section 147.020.1

147.030→

August 28, 2015

Corporation to make report to director of revenue--content--extensions.

147.020. 1. For each taxable year beginning on or after January 1,

1980, every corporation liable for* the tax prescribed in section 147.010

shall make a report in writing showing the financial condition of the

corporation at the beginning of business on the first day of its taxable year

to the director of revenue annually on or before the due date of the

corporation's state income tax return pursuant to chapter 143 in such form as

the director of revenue may prescribe. The report shall be signed by an

officer of the corporation.



2. For each taxable year beginning on or after January 1, 1980, if a

corporation obtains an extension of time for filing its annual Missouri

income tax return pursuant to section 143.551, such corporation shall also be

granted a corresponding extension of time for filing the report required

pursuant to sections 147.010 to 147.120 for its taxable year immediately

succeeding the taxable year for which the income tax extension is granted.



3. Every corporation having a transitional year liable for the tax

prescribed in section 147.010 shall make a report in writing, showing the

financial condition of the corporation at the beginning of business on the

first day of its transitional year, on or before April 15, 1980, in such form

as the director may prescribe. The report shall be signed by an officer of

the corporation.



(RSMo 1939 § 5114, A.L. 1943 p. 410 § 136, A.L. 1945 p. 711, A.L.

1947 V. II p. 221, A.L. 1969 p. 257, A.L. 1979 H.B. 773, A.L. 1987

H.B. 349, A.L. 1999 H.B. 516)



Prior revisions: 1929 § 4642; 1919 § 9837



Effective 1-1-00



*Word "to" appears in original rolls.







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