Section 148.640 – Return filed when — extension of time granted when — interest due on late filing, rate.
Effective – 01 Jan 1987 148.640. Return filed when — extension of time granted when — interest due on late filing, rate. — Every taxpayer shall file a return with the director on or before the fifteenth day of April in each year. The director may grant a reasonable extension of time for filing returns […]
Section 148.650 – Payment of tax due when — excess payment, credit allowed — delinquent, interest charged.
Effective – 01 Jan 1987 148.650. Payment of tax due when — excess payment, credit allowed — delinquent, interest charged. — 1. The tax imposed by this chapter shall be due and payable upon the last day upon which a return must be filed under section 148.640. 2. Upon the filing of such return the […]
Section 148.450 – Notices, how given.
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 […]
Section 148.460 – Penalties for violations by agents.
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 […]
Section 148.370 – Insurance companies, tax on premiums — rate — credit.
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 […]
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 […]