Current with changes from the 2024 Legislative Session
Section 384.062 - Premium taxes collected by licensee but unpaid to department, actions authorized - taxes payable to department1. If any tax, penalty, or interest payable by a surplus lines licensee under the provisions of sections 384.011 to 384.071 is not paid within the time prescribed, the same shall be recoverable in a suit brought by the director against the surplus lines licensee.2. All taxes, penalties, and interest or delinquent taxes levied pursuant to this chapter shall be paid to the department of revenue, who shall notify the director of the sums collected from each surplus lines licensee. 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 by the director of revenue within the meaning of section 139.031.L. 1987 H.B. 700 § 18, A.L. 1989 S.B. 250, A.L. 2004S.B. 1299, A.L. 2009H.B. 577