GENERAL INSTRUCTIONS — CREDIT INSTITUTION TAX RETURN
RSMo 148.120 – 148.230
This information is for guidance only and does not state the complete law.
1. FILE RETURN ON OR BEFORE APRIL 15 (tax becomes
delinquent after this date and is subject to interest). Make
check or money order payable to Financial Institution Tax.
Mail to: Missouri Department of Revenue, P.O. Box 898,
Jefferson City, Missouri 65105-0898.
An extension of time to file this return may be obtained from
the Department of Revenue upon written request. Such
request should indicate the extension period requested, the
reason for the request and must be accompanied by a
tentative return and payment for the estimated tax due. An
extension of time to file the return does not extend the time for
payment of the tax. An extension of time may not exceed 180
days from the due date (April 15) pursuant to Regulation 12
2. WHO MUST FILE?
Every person, firm, partnership, or corporation engaged
principally in the consumer credit or loan business in the
making of loans of money, credit, goods, or things in action, or
in the buying, selling or discounting of, or investing in,
negotiable or non-negotiable instruments given as security for
or in payment of the purchase price of consumer goods
exercising such franchise within the State of Missouri, but
shall not include real estate mortgage loan companies, banks,
trust companies, credit unions, insurance companies, mutual
savings and loans associations and savings and loan
3. CREDIT INSTITUTION TAX RETURN — If any taxpayer shall
operate more than one office in the State of Missouri, the
taxpayer shall file one return giving the address of each such
office and allocating to each office its share of the net income
of taxpayer in the ratio that the gross receipts of that office
bears to the total gross receipts of taxpayer.
SPECIFIC INSTRUCTIONS FOR COMPLETION OF THIS RETURN
Line1. Taxpayers that are members of an affiliated group filing a
consolidated federal income tax return shall compute