Missouri Revised Statutes

Chapter 148
Taxation of Financial Institutions
Section 148.310

August 28, 2007


Real and tangible personal property to be assessed and taxed under general laws.

148.310. The real and tangible personal property owned by insurance companies operating in this state shall be assessed and taxed as is real and tangible personal property owned by individuals, and the payment thereof and the distribution of the amounts received shall be in the manner provided by the general revenue laws of this state.

(RSMo 1939 § 6092, A.L. 1945 p. 1024)

CROSS REFERENCE:

Director of insurance or director of revenue may make supplemental assessment, when, RSMo 374.245


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