ROBERTSON, Judge.
This appeal presents three questions: (1) whether Missouri's bank tax, Section 148.030, RSMo 1978, is a nondiscriminatory franchise tax which falls outside the prohibition of 31 U.S.C. sec. 3124(a) (1982) against taxing federal obligations or the interest thereon; (2) whether sales and use taxes paid by banks on purchases of tangible personal property are "taxes paid to the State of Missouri or any political subdivision thereof", Section 148.030...
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