Section: 384.0062 Premium taxes collected by licensee but unpaid to department, actions authorized--taxes payable to department. RSMO 384.062


Published: 2015

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Missouri Revised Statutes













Chapter 384

Surplus Lines Insurance

←384.061

Section 384.062.1

384.065→

August 28, 2015

Premium taxes collected by licensee but unpaid to department, actions authorized--taxes payable to department.

384.062. 1. If any tax, penalty, or interest payable by a surplus lines

licensee under the provisions of sections 384.011 to 384.071 is not paid

within the time prescribed, the same shall be recoverable in a suit brought by

the director against the surplus lines licensee.



2. All taxes, penalties, and interest or delinquent taxes levied pursuant

to this chapter shall be paid to the department of revenue, who shall notify

the director of the sums collected from each surplus lines licensee. All

checks and drafts remitted for the payment of such taxes, penalties and

interest shall be made payable to the director of revenue.



3. Taxes collected pursuant to this chapter are taxes collected by the

director of revenue within the meaning of section 139.031.



(L. 1987 H.B. 700 § 18, A.L. 1989 S.B. 250, A.L. 2004 S.B. 1299, A.L.

2009 H.B. 577)





2004

1991



2004



384.062. 1. If the tax collectible by a surplus lines licensee under

the provisions of sections 384.011 to 384.071 has been collected and is not

paid within the time prescribed, the same shall be recoverable in a suit

brought by the director against the surplus lines licensee.



2. All taxes, penalties, and interest or delinquent taxes levied

pursuant to this chapter shall be paid to the director, who shall obtain

such taxes, penalties and interest by civil action against the insured or

the surplus lines licensee, and the director shall remit such taxes when

collected to the director of revenue. All checks and drafts remitted for

the payment of such taxes, penalties and interest shall be made payable to

the director of revenue.



3. Taxes collected pursuant to this chapter are taxes collected by

the director of revenue within the meaning of section 139.031, RSMo.



1991



384.062. 1. If the tax collectible by a surplus lines

licensee under the provisions of sections 384.011 to 384.071 has

been collected and is not paid within the time prescribed, the

same shall be recoverable in a suit brought by the director

against the surplus lines licensee and the surety on the bond

filed under section 384.043.



2. All taxes, penalties, and interest or delinquent taxes

levied pursuant to this chapter shall be paid to the director,

who shall obtain such taxes, penalties and interest by civil

action against the insured or the surplus lines licensee and his

bond, and the director shall remit such taxes when collected to

the director of revenue. All checks and drafts remitted for the

payment of such taxes, penalties and interest shall be made

payable to the director of revenue.



3. Taxes collected pursuant to this chapter are taxes

collected by the director of revenue within the meaning of

section 139.031, RSMo.



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