Missouri Statutes

§ 148.375 — Delinquent taxes, interest, rate.

Missouri § 148.375

JurisdictionMissouri

Title XTAXATION AND REVENUE

Ch. 148Taxation of Financial Institutions

This text of Missouri § 148.375 (Delinquent taxes, interest, rate.) 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. § 148.375 (2026).

Text

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.

Free access — add to your briefcase to read the full text and ask questions with AI

Legislative History

(L. 1982 H.B. 1351, et al., A.L. 1983 H.B. 713 Revision)

Nearby Sections

15

§ 148.010

§ 148.020

§ 148.030

Banks subject to tax based on income — rate — credits.

§ 148.031

Substitute bank franchise tax.

§ 148.040

Definitions and computation of net and gross income.

§ 148.045

Computation of deduction, taxpayer files consolidated return.

§ 148.050

Returns, when filed.

§ 148.060

Overpayment, underpayment of tax — failure to file, estimation of tax by director of revenue — notice of deficiency.

§ 148.062

Franchise tax, administered how.

§ 148.064

Ordering and limit reductions for certain credits — consolidated return — transfers of credits — effect of repeal of corporation franchise tax — pass through of tax credits by S corporation bank.

§ 148.065

Intangible tax fund created — maintenance and investment of fund — distribution of interest income to counties.

§ 148.068

Tax assessed, when, supplemental assessment.

§ 148.070

Notice of deficiency, time limitations.

§ 148.072

Interest, additions to tax, penalties, due when.

§ 148.074

Overpayment of tax, director may credit against other tax liability, when.

View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)

Missouri § 148.375, Counsel Stack Legal Research, https://law.counselstack.com/statute/mo/148/148.375.