The director of the department of commerce and insurance or the director of revenue may, within three years after a return is filed or at any time if no return is filed, make a supplemental assessment or certification whenever it is found that any assessment or certification of premium taxes covered by this section is imperfect or incomplete in any material aspect. The provisions of this section shall apply to taxes assessed under sections 148.310 to 148.461, and sections 287.690, and 375.916.
Mo. Rev. Stat. § 374.245
Director or director of revenue may make supplemental assessment for..
Known as the Professional Bail Bondsman and Surety Recovery Agent Licensure Act
The act spans §§ 374–374 (110 sections).
Effective: 28 Aug 1989; (L. 1989 S.B. 260 § 1)
Official source: Missouri Revisor of Statutes. Reproduced from public-domain Missouri statutes; confirm against the official source for the current text. Not legal advice.