2017 Missouri Revised Statutes
Title X TAXATION AND REVENUE
Chapter 148 Taxation of Financial Institutions
Section 148.410 Director to assess tax where no return made.
Effective 28 Aug 1982
Title X TAXATION AND REVENUE
Chapter 148148.410. 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 insurance, financial institutions and professional registration shall certify the amount of tax to the director of revenue and the director of revenue shall notify and shall assess the tax against such company at the rate provided for in sections 148.320, 148.340, and 148.380 on such amount of premiums as he shall deem just, and the proceedings thereon shall be the same as if the return had been made.
(RSMo 1939 § 6096, A.L. 1982 S.B. 470)
Prior revisions: 1929 § 5981; 1919 § 6389; 1909 § 7101
