Section 3 Franchise Tax Reports

• Library: Business Transitions 2009 Supp

Delete the text of the original section and replace it with the following:

Section 147.030, RSMo 2000, requires Missouri corporations to pay an annual franchise tax on or before the 15^th day of the
4^th month of the corporation’s taxable year unless the corporation obtains a filing extension from the Director of the Missouri Department of Revenue (MoDOR) under the procedures set forth in § 143.551, RSMo 2000. If the corporation fails to pay its franchise taxes or penalties imposed under Chapter 351, RSMo...