2011 Missouri Revised Statutes
TITLE X TAXATION AND REVENUE
Chapter 148 Taxation of Financial Institutions
Section 148.320. Tax on premiums of domestic stock companies--rate--credits.
Tax on premiums of domestic stock companies--rate--credits.
148.320. 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 account of business done in this state at a rate of two percent per annum in lieu of all other taxes except taxes on real and tangible personal property, taxes on incomes and on franchises and license taxes; provided, that such insurance companies shall be credited with canceled or returned premiums, actually paid during the year in this state.
(RSMo 1939 6091, A.L. 1947 V. II p. 271, A.L. 1971 S.B. 171, A.L. 1982 S.B. 470)
Annotation Copyright Missouri Joint Committee on Legislative Research
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