Missouri § 148.410 - Director to assess tax where no return made.
Full text of Missouri Revised Statutes of Missouri § 148.410 — Director to assess tax where no return made., with citation guidance and answers to common questions.
§ 148.410. Director to assess tax where no return made.
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.
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(RSMo 1939 § 6096, A.L. 1982 S.B. 470)
Prior revisions: 1929 § 5981; 1919 § 6389; 1909 § 7101
---- end of effective 28 Aug 1982 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 148.410
What does Revised Statutes of Missouri § 148.410 cover?
Section 148.410 ("Director to assess tax where no return made.") is part of the Revised Statutes of Missouri, the codified statutory law of Missouri. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Missouri § 148.410?
A common citation format is "Revised Statutes of Missouri § 148.410" (Missouri). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Missouri law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Missouri official source linked on this page or consult a licensed Missouri attorney.
How does Missouri § 148.410 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Missouri can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Missouri.