State Codes and Statutes
Statutes > Missouri > T24 > C379 > 379_290Tax to be paid upon premiums.
379.290. Every mutual insurance company or associationadmitted to Missouri under the provisions of sections 379.205 to379.310 shall annually pay to the director of revenue a tax uponthe direct premiums received, whether in cash or in notes, inthis state, for the insurance of property or risks in this stateat the rate of two percent per annum; provided, that suchcompanies or associations shall be credited with canceled orreturn premiums actually paid during the year in this state.
(RSMo 1939 § 5968, A.L. 1941 p. 399, A.L. 1945 p. 1021)Prior revisions: 1929 § 5857; 1919 § 6267
