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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