Section 148.420 – Director of revenue to collect annual tax when company withdraws from Missouri or fails to pay tax.
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 […]
Section 148.430 – Director of revenue may sue for taxes when company withdraws or is suspended.
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 […]
Section 148.440 – Occupation tax in certain cities.
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, […]
Section 148.360 – County foreign insurance tax money distributed to school districts.
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 […]
Section 148.310 – Real and tangible personal property to be assessed and taxed under general laws.
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 […]
Section 148.320 – Tax on premiums of domestic stock companies — rate — credits.
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 […]
Section 148.330 – Returns, assessment of tax, procedure — notice to company — taxes, how paid — suspension of delinquents, apportionment of money — county, defined.
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 […]
Section 148.340 – Tax on premiums of foreign companies.
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 […]
Section 148.350 – Returns, assessment of tax, procedure — notice to company — taxes, how paid — suspension of delinquents — disposition of money.
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 […]