Missouri § 384.051 - Insured to file report on surplus lines insurance not obtained through a broker — contents, when due — tax imposed, procedure to collect tax.
Full text of Missouri Revised Statutes of Missouri § 384.051 — Insured to file report on surplus lines insurance not obtained through a broker — contents, when due — tax imposed, procedure to collect tax., with citation guidance and answers to common questions.
§ 384.051. Insured to file report on surplus lines insurance not obtained through a broker — contents, when due — tax imposed, procedure to collect tax.
1. Every insured whose home state is this state who procures or causes to be procured or continues or renews insurance in any surplus lines insurer, or any self-insurer whose home state is this state who so procures or continues with, any surplus lines insurer, excess of loss, catastrophe or other insurance, other than insurance procured through a surplus lines broker pursuant to sections 384.011 to 384.071, shall before March second of the year next succeeding the year in which the insurance was so procured, continued or renewed, file a written report of the same with the director on forms prescribed by the director and furnished to such an insured upon request. The report shall show:
(1) The name and address of the insured or insureds;
(2) The name and address of the insurer or insurers;
(3) The subject of the insurance;
(4) A general description of the coverage;
(5) The amount of premium currently charged therefor;
(6) Such additional pertinent information as may be reasonably requested by the director.
2. For the general support of the government of this state there is levied upon the insured or self-insurer who procures insurance pursuant to subsection 1 of this section a tax at the rate of five percent of the gross amount of the premium. Before April sixteenth of the year next succeeding the year in which the insurance was so procured, continued or renewed, the insured shall remit to the department of revenue the amount of the tax. The department of revenue shall notify the director of the sums collected from each insured or self-insurer.
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(L. 1987 H.B. 700 § 16 subsecs. 1 to 5, A.L. 1989 S.B. 250, A.L. 2009 H.B. 577, A.L. 2011 S.B. 132)
Effective 7-07-11
---- end of effective 07 Jul 2011 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 384.051
What does Revised Statutes of Missouri § 384.051 cover?
Section 384.051 ("Insured to file report on surplus lines insurance not obtained through a broker — contents, when due — tax imposed, procedure to collect tax.") 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 § 384.051?
A common citation format is "Revised Statutes of Missouri § 384.051" (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 § 384.051 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.