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 148.230 – 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 148.320 – 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 […]