Missouri § 379.290 - Tax to be paid upon premiums.
Full text of Missouri Revised Statutes of Missouri § 379.290 — Tax to be paid upon premiums., with citation guidance and answers to common questions.
§ 379.290. Tax to be paid upon premiums.
Every mutual insurance company or association admitted to Missouri under the provisions of sections 379.205 to 379.310* shall annually pay to the director of revenue a tax upon the direct premiums received, whether in cash or in notes, in this state, for the insurance of property or risks in this state at the rate of two percent per annum; provided, that such companies or associations shall be credited with cancelled or return premiums actually paid during the year in this state.
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(RSMo 1939 § 5968, A.L. 1941 p. 399, A.L. 1945 p. 1021)
Prior revisions: 1929 § 5857; 1919 § 6267
*Section 379.310 was repealed by S.B. 262, 1967.
---- end of effective 28 Aug 1945 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 379.290
What does Revised Statutes of Missouri § 379.290 cover?
Section 379.290 ("Tax to be paid upon premiums.") 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 § 379.290?
A common citation format is "Revised Statutes of Missouri § 379.290" (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 § 379.290 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.