374.245. Director or director of revenue may make supplemental assessment for certain premium taxes, when. - Missouri Statutes

Director or director of revenue may make supplemental assessment forcertain premium taxes, when.

374.245. The director of the department of insurance, financialinstitutions and professional registration or the director of revenue may,within three years after a return is filed or at any time if no return isfiled, make a supplemental assessment or certification whenever it is foundthat any assessment or certification of premium taxes covered by this sectionis imperfect or incomplete in any material aspect. The provisions of thissection shall apply to taxes assessed under sections 148.310 to 148.461, RSMo,and sections 287.690, RSMo, and 375.916, RSMo.

(L. 1989 S.B. 260 § 1)