Missouri Statutes
§ 148.320 — Tax on premiums of domestic stock companies — rate — credits.
Missouri § 148.320
This text of Missouri § 148.320 (Tax on premiums of domestic stock companies — rate — credits.) is published on Counsel Stack Legal Research, covering Missouri primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Mo. Rev. Stat. § 148.320 (2026).
Text
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 cancelled or returned premiums, actually paid during the year in this state.
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Legislative History
(RSMo 1939 § 6091, A.L. 1947 V. II p. 271, A.L. 1971 S.B. 171, A.L. 1982 S.B. 470)
Portion of tax collected transferred to senior services growth and development program fund, 192.385
Nearby Sections
15
§ 148.010
Title of law.§ 148.020
Definitions.§ 148.031
Substitute bank franchise tax.§ 148.050
Returns, when filed.§ 148.062
Franchise tax, administered how.Cite This Page — Counsel Stack
Bluebook (online)
Missouri § 148.320, Counsel Stack Legal Research, https://law.counselstack.com/statute/mo/148/148.320.