384.062. Premium taxes collected by licensee but unpaid to department, actions authorized--taxes payable to department. - Missouri Statutes

Premium taxes collected by licensee but unpaid to department, actionsauthorized--taxes payable to department.

384.062. 1. If any tax, penalty, or interest payable by a surpluslines licensee under the provisions of sections 384.011 to 384.071 is notpaid within the time prescribed, the same shall be recoverable in a suitbrought by the director against the surplus lines licensee.

2. All taxes, penalties, and interest or delinquent taxes leviedpursuant to this chapter shall be paid to the department of revenue, whoshall notify the director of the sums collected from each surplus lineslicensee. All checks and drafts remitted for the payment of such taxes,penalties and interest shall be made payable to the director of revenue.

3. Taxes collected pursuant to this chapter are taxes collected bythe director of revenue within the meaning of section 139.031, RSMo.

(L. 1987 H.B. 700 § 18, A.L. 1989 S.B. 250, A.L. 2004 S.B. 1299, A.L. 2009 H.B. 577)