HB 2100 -- Corporation Franchise Tax

Sponsor:  Hohulin

This bill makes changes to the administration and collection of
the corporation franchise tax.  The bill:

(1)  Lowers the minimum threshold on assessments or claims for a
refund from $10 to $1;

(2)  Removes certain penalties for failure to timely pay the
corporation franchise tax; and

(3)  Allows interest to be assessed from the end of an allowable
extension of time to file corporation franchise tax instead of
from the original due date.

Missouri House of Representatives
Last Updated October 11, 2002 at 9:03 am