Effective – 28 Aug 1945 148.310. Real and tangible personal property to be assessed and taxed under general laws. — The real and tangible personal property owned by insurance companies operating in this state shall be assessed and taxed as is real and tangible personal property owned by individuals, and the payment thereof and the […]
Effective – 28 Aug 1982 148.320. Tax on premiums of domestic stock companies — rate — credits. — Every stock insurance company organized under the provisions of sections 379.010 to 379.203 shall quarterly pay a tax upon the direct premiums received during the calendar year, whether in cash or notes, in this state and on […]
Effective – 28 Aug 2008 148.330. Returns, assessment of tax, procedure — notice to company — taxes, how paid — suspension of delinquents, apportionment of money — county, defined. — 1. Every such company shall, on or before the first day of March in each year, make a return, verified by the affidavit of its […]
Effective – 28 Aug 1983 148.340. Tax on premiums of foreign companies. — Every insurance company or association not organized under the laws of this state, shall, as provided in section 148.350, quarterly pay tax upon the direct premiums received, whether in cash or in notes, in this state or on account of business done […]
Effective – 28 Aug 1996 148.350. Returns, assessment of tax, procedure — notice to company — taxes, how paid — suspension of delinquents — disposition of money. — 1. Every such company or association shall, on or before the first day of March in each year, make a return, verified by the affidavit of its […]
Effective – 01 Jul 2006 148.360. County foreign insurance tax money distributed to school districts. — On or before the first day of October of each year, the state treasurer shall transfer the moneys in the county foreign insurance tax fund to the state school moneys fund for distribution to the school districts under section […]
Effective – 28 Aug 2009 148.370. Insurance companies, tax on premiums — rate — credit. — Every insurance company or association organized under the laws of the state of Missouri and doing business under the provisions of sections 376.010 to 376.670, 379.205 to 379.310, 379.650 to 379.790 and chapter 381 and every mutual fire insurance […]
Effective – 28 Aug 1983 148.375. Delinquent taxes, interest, rate. — If any tax due pursuant to the provisions of sections 148.310 to 148.461 is not paid when due, the insurance company shall be required to pay as part of such tax interest thereon at the rate determined by section 32.065 from such time. ——– […]
Effective – 01 Jan 1985 148.376. Extended Missouri mutual insurance companies, premiums — tax — rate — payable when — delinquencies, distribution. — 1. Every company operating under the provisions of sections 380.201 to 380.591 shall quarterly pay a tax upon the direct premiums or assessments received during the calendar year, whether in cash or […]
Effective – 28 Aug 1982 148.380. Returns, assessment of tax, procedure — notice to company — taxes, how paid — suspension of delinquents — disposition of money. — 1. Every such company, on or before the first day of March in each year, shall make a return verified by the affidavit of its president and […]
Effective – 01 Jan 1987 148.390. Deductions allowed on premium receipts. — 1. Every insurer, in computing the premium tax, shall exclude from the gross amount of premiums all premiums received from policies or contracts, issued in connection with the funding of a pension, profit-sharing plan or individual retirement annuity, qualified or exempt under sections […]
Effective – 28 Aug 2001 148.400. Deductions allowed insurance companies. — All insurance companies or associations organized in or admitted to this state may deduct from premium taxes payable to this state, in addition to all other credits allowed by law, income taxes, franchise taxes, personal property taxes, valuation fees, registration fees and examination fees […]
Effective – 28 Aug 1982 148.410. Director to assess tax where no return made. — If any company or association shall fail or refuse to make the return required by sections 148.330, 148.350, and 148.380, the director of the department of commerce and insurance shall certify the amount of tax to the director of revenue […]
Effective – 28 Aug 1983 148.420. Director of revenue to collect annual tax when company withdraws from Missouri or fails to pay tax. — If any insurance company, organized under the laws of any other state or government, doing business in this state, shall withdraw from business in this state before the annual tax shall […]
Effective – 28 Aug 1945 148.430. Director of revenue may sue for taxes when company withdraws or is suspended. — In any case where the authority of any insurance company to do business in this state has been or shall be suspended, revoked or withheld for nonpayment of taxes, or for any other cause, or […]
Effective – 28 Aug 1939 148.440. Occupation tax in certain cities. — 1. The agent or agents of any such insurance company doing insurance business in any city in this state, having a population of more than five hundred thousand inhabitants, in addition to the tax on premiums as above provided for against such companies, […]
Effective – 28 Aug 1939 148.450. Notices, how given. — Whenever by this law an officer is required to give any notice to a company, the same may be given by mailing the same, postage prepaid, addressed to the company at its home office, or to the secretary, general agent or chief officer thereof in […]
Effective – 28 Aug 1983 148.460. Penalties for violations by agents. — Any person or persons who shall in this state act or assume to act as agent for any company whose authority to do business in this state has been suspended or revoked under sections 148.310 to 148.461, while such suspension or revocation remains […]
Effective – 28 Aug 1986 148.461. Quarterly installments to be paid as assessed by director, when — overpayment of taxes, credit. — In any legal contest concerning the amount of tax under sections 148.320, 148.340, and 148.370 for a calendar year, the quarterly installments for the following year shall continue to be made based upon […]
