Missouri § 148.410 Director to assess tax where no return made.

Missouri Statutes

§ 148.410 — Director to assess tax where no return made.

Missouri § 148.410

Title XTAXATION AND REVENUE

Ch. 148Taxation of Financial Institutions

This text of Missouri § 148.410 (Director to assess tax where no return made.) 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. § 148.410 (2026).

Text

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 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.

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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 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.