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.
Mo. Rev. Stat. § 148.410
Director to assess tax where no return made
Known as the Bank Tax Law
The act spans §§ 148–148 (70 sections).
Effective: 28 Aug 1982; (RSMo 1939 § 6096, A.L. 1982 S.B. 470); Prior revisions: 1929 § 5981; 1919 § 6389; 1909 § 7101
Official source: Missouri Revisor of Statutes. Reproduced from public-domain Missouri statutes; confirm against the official source for the current text. Not legal advice.