Section 148.375 – Delinquent taxes, interest, rate.
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. ——– […]
Section 148.376 – Extended Missouri mutual insurance companies, premiums — tax — rate — payable when — delinquencies, distribution.
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 […]
Section 148.380 – Returns, assessment of tax, procedure — notice to company — taxes, how paid — suspension of delinquents — disposition of money.
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 […]
Section 148.390 – Deductions allowed on premium receipts.
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 […]
Section 148.400 – Deductions allowed insurance companies.
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 […]
Section 148.410 – Director to assess tax where no return made.
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 […]
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 148.350 – 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 […]