# Mo. Rev. Stat. § 147.030: 147.030 Payment of tax, when

> Missouri · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MO_C147_S147.030

## Section

- **Citation:** Mo. Rev. Stat. § 147.030
- **Heading:** 147.030 Payment of tax, when
- **Jurisdiction:** Missouri
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** MO Code / Chapter 147 / Section 147.030

## Text

147.030. Payment of tax, when. — 1. For each taxable year beginning on or after January 1, 1980, the franchise tax provided for in this chapter shall be paid on or before the due date of the corporation's state income tax return pursuant to chapter 143 .

2. For each taxable year beginning on or after January 1, 1980, if a corporation shall obtain an extension of time for paying its annual Missouri income tax pursuant to section 143.551 such corporation will also be granted a corresponding extension of time for paying the franchise tax due pursuant to this chapter for its taxable year immediately succeeding the taxable year for which the income tax extension is granted.

3. If the time for filing the franchise tax report is extended pursuant to section 147.020 , but the time for payment of the franchise tax is not extended pursuant to this section, the corporation shall pay, on or before the due date of such corporation's state income tax return pursuant to chapter 143 , the amount properly estimated as its franchise tax for the taxable year.

4. Every corporation having a transitional year shall pay the franchise tax provided for in this chapter on or before the fifteenth day of April, 1980.

(RSMo 1939 § 5115, A.L. 1943 p. 410 § 137, A.L. 1945 p. 711, A.L. 1969 p. 257, A.L. 1979 H.B. 773, A.L. 1999 H.B. 516) Prior revisions: 1929 § 4643; 1919 § 9838 Effective 1-1-00

## Nearby sections

- [Mo. Rev. Stat. § 147.010 147.010 Annual franchise tax, rate — exceptions.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C147_S147.010.md)
- [Mo. Rev. Stat. § 147.020 147.020 Corporation to make report to director of revenue — content — extensions.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C147_S147.020.md)
- [Mo. Rev. Stat. § 147.030 147.030 Payment of tax, when.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C147_S147.030.md)
- [Mo. Rev. Stat. § 147.040 147.040 Director of revenue to determine amount — protest procedure — certificate ...](https://www.frixlaw.com/law-library/statutes/STATE_MO_C147_S147.040.md)
- [Mo. Rev. Stat. § 147.050 147.050 Corporations with no shares to report to director of revenue, when, content.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C147_S147.050.md)
- [Mo. Rev. Stat. § 147.090 147.090 Taxes and penalties shall be first lien.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C147_S147.090.md)
- [Mo. Rev. Stat. § 147.100 147.100 Director of revenue, may request information, when — administrative hearing ...](https://www.frixlaw.com/law-library/statutes/STATE_MO_C147_S147.100.md)
- [Mo. Rev. Stat. § 147.120 147.120 Director of revenue to report delinquency to attorney general and secretary ...](https://www.frixlaw.com/law-library/statutes/STATE_MO_C147_S147.120.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MO_C147_S147.030. Check the current official text before relying on it. Not legal advice.