Missouri Revised Statutes
Mo. Rev. Stat. § 148.010 (2026)
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148.010. Title of law. — Sections 148.010 to 148.110 may be designated as the "Bank Tax Law of 1946".
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(L. 1945 p. 1921 § 1)
Notes of Decisions
Cited in 8
cases, 1974–2008 · leading case: Centerre Bank of Crane v. Dir. of Revenue, 744 S.W.2d 754 (Mo. 1988).
Centerre Bank of Crane v. Dir. of Revenue, 744 S.W.2d 754 (Mo. 1988). “110 which provides: It is the purpose and intent of the general assembly to substitute the tax provided by sections 148.010 to 148.110 for the tax on bank shares which was *757 imposed by section 10959, RSMo 1939, and for all taxes on all tangible and intangible personal…”
Citizens Bank & Trust Co. v. Dir. of Revenue, State of Missouri, 639 S.W.2d 833 (Mo. 1982). “This is an appeal from the decision of the Administrative Hearing Commission sustaining an assessment of additional bank tax against Citizens Bank and Trust Com *834 pany, pursuant to § 148.010, et seq. RSMo 1978. The case involves construction of a revenue law.”
Com. Bank of St. Louis Cnty. v. James, 658 S.W.2d 17 (Mo. 1983). “At an unidentified point in these proceedings, Commercial Bank deposited into the registry of the court $18,045, an amount stipulated by the Director and City as “claimed by the City to be due to it under Ordinance 1294 as the license tax for the year 1981” and “claimed by…”
Ins. Co. of PA v. Dir. of Revenue, 269 S.W.3d 32 (Mo. 2008). “1, by its plain language, is limited to refunds of overpay-ments of taxes imposed on banking institutions in sections 148.010 to 148.110. 5 The terms of this statute make clear that it is limited to a series of banking-related provisions contained in these sections, not to the…”
William A. Straub, Inc. v. City of St. Louis, 506 S.W.2d 377 (Mo. 1974). “Taxation of banks (state and federal) was covered by §§ 148.010 through 148.110. Section 148.030 established a tax of seven per cent of net income of banks, less certain enumerated credits for other taxes paid, and § 148.”
Mercantile Bank Nat'l Ass'n v. Berra, 796 S.W.2d 22 (Mo. 1990). “110, RSMo 1986, which provides that the Banking Institutions Tax shall be a substitute for the former bank shares tax and “for all taxes on all tangible and intangible personal property of all banking institutions subject to the provisions of sections 148.010 to 148.110.” The…”
Arsenal Credit Union v. Giles, 715 S.W.2d 918 (Mo. 1986). “110 for the tax on bank shares which was imposed by section 10959, RSMo 1939, and for all taxes on all tangible and intangible personal property of all banking institutions subject to the provisions of sections 148.”
Prudential Ins. Co. of Am. v. Dir. of Revenue, 885 S.W.2d 337 (Mo. 1994). “3, RSMo 1986, intended to offset use taxes against the bank tax imposed in Sections 148.010 to 148.110, RSMo 1986. At the time the Court decided Crane, Section 148.”
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