Missouri Revised Statutes

Mo. Rev. Stat. § 148.310 (2026)

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

✓ current as of May 2026

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

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(RSMo 1939 § 6092, A.L. 1945 p. 1024)

CROSS REFERENCE:

Director of the department of commerce and insurance or director of revenue may make supplemental assessment, when, 374.245

Notes of Decisions

Cited in 3 cases, 1952–2008 · leading case: Gen. Am. Life Ins. v. Bates, 249 S.W.2d 458 (Mo. 1952).

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Gen. Am. Life Ins. v. Bates, 249 S.W.2d 458 (Mo. 1952). · cites it 2× “, the 2% premium tax and the intangible tax; that they and foreign life insurance companies are now taxed on their real estate and tangible personal property (§ 148.310, R. S. 1949), and a premium tax of 2% in lieu of the intangible property tax (§ 148.”

Am. Nat'l Life Ins. Co. of Texas v. Dir. of Revenue, 269 S.W.3d 19 (Mo. 2008). “350, quarterly pay tax upon the direct premiums received, whether in cash or in notes, in this state or on account of business done in this state, for insurance of life, property or interest in this state at the rate of two percent per annum in lieu of all other taxes, except as…”

Prudential Ins. Co. of Am. v. Dir. of Revenue, 885 S.W.2d 337 (Mo. 1994). “340 provides in relevant part: Every insurance company or association not organized under the laws of this state, shall ... pay tax upon the direct premiums received, whether in cash or notes .”

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