{"data":{"id":"us-mo/mo.-rev.-stat.-148.320","jurisdiction":"us-mo","citation":"Mo. Rev. Stat. § 148.320","heading":"Tax on premiums of domestic stock companies — rate — credits.","body":"Every stock insurance company organized under the provisions of sections 379.010 to 379.203 shall quarterly pay a tax upon the direct premiums received during the calendar year, whether in cash or notes, in this state and on account of business done in this state at a rate of two percent per annum in lieu of all other taxes except taxes on real and tangible personal property, taxes on incomes and on franchises and license taxes; provided, that such insurance companies shall be credited with cancelled or returned premiums, actually paid during the year in this state.","path":["Title X - TAXATION AND REVENUE","Chapter 148 - Taxation of Financial Institutions"],"source_url":"https://revisor.mo.gov/main/OneSection.aspx?section=148.320","current_through":"2026 legislative session (floor)","vintage":"","retrieved_at":"2026-09-03T22:23:25Z","sha256":"5933402d8ee17f4dc7e2b870f97b1ff8968986f823a0980fc819f76e7bca0384","source_id":"us-mo","stale":false,"prev":"us-mo/mo.-rev.-stat.-148.310","next":"us-mo/mo.-rev.-stat.-148.330"},"notice":"GroundRules: Original legal text. Not legal advice."}