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 […]
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 148.190 – Notice to taxpayer of increase of tax — review of director’s determination.
Effective – 28 Aug 1978 148.190. Notice to taxpayer of increase of tax — review of director’s determination. — In the event the director of revenue determines that the correct amount of the tax is greater than that computed by the taxpayer, he shall, upon such determination, notify the taxpayer thereof by mail. The taxpayer […]
Section 148.200 – Director to prescribe necessary rules and regulations — access to records.
Effective – 06 Jul 1994 148.200. Director to prescribe necessary rules and regulations — access to records. — The director shall prescribe and publish all needful rules and regulations for the enforcement of sections 148.120 to 148.230 pursuant to chapter 536 and section 148.700. Insofar as feasible, as may be determined by the director, such […]
Section 148.210 – Credit institution subject to tax for year in which franchise is received.
Effective – 28 Aug 1945 148.210. Credit institution subject to tax for year in which franchise is received. — Each credit institution, subsequent to the effective date of sections 148.120 to 148.230 shall be subject to the tax imposed by said sections for the calendar year in which it receives its certificate or franchise authorizing […]
Section 148.230 – Tax in lieu of certain other taxes.
Effective – 28 Aug 1945 148.230. Tax in lieu of certain other taxes. — It is the purpose of the general assembly to substitute the tax provided by sections 148.120 to 148.230 for all taxes on all tangible and intangible personal property of all credit institutions subject to the provisions of said sections and for […]
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 148.100 – Director to prescribe and publish rules and regulations — access to records.
Effective – 06 Jul 1994 148.100. Director to prescribe and publish rules and regulations — access to records. — The director shall prescribe and publish all needful rules and regulations for the enforcement of sections 148.010 to 148.110 pursuant to chapter 536 and section 148.700. Insofar as feasible, as may be determined by the director, […]