Mo. Rev. Stat. § 362.405
Current with changes from the 2024 Legislative Session
When the director of finance, pursuant to the powers conferred on him by chapter 361, levies any assessment upon any bank or trust company and notifies the bank or trust company of the amount thereof, the amount so assessed shall become a liability of and shall be paid by the bank or trust company to the state director of revenue.
§ 362.405, RSMo