Companies withdrawing from state liable for taxes imposed
If an insurance company leaves Missouri before paying its workers' compensation taxes, or simply does not pay those taxes, the state department of revenue steps in to collect the money owed. The department can take the company to court anywhere in the state to get that money, and the company may also have to pay the legal fees. Any money collected goes into the state fund that supports Missouri's workers' compensation program.
287.720. Companies withdrawing from state for taxes imposed — empowered to collect. — If any such shall withdraw from business in this state before the tax shall fall due according to the of this chapter, or shall fail or to pay the tax imposed herein, the department of revenue shall at once proceed to collect the same, and it is hereby empowered and to employ such as may be necessary for that purpose and when so collected it* shall pay the same into the as a part of the for the support of the Missouri . The suit may be brought by the department of revenue, in any court of this state having , reasonable may be therein, and may to any county of the state, and may be as in or in cases of , partnerships, or other plans or scheme upon the of the .
(RSMo 1939 § 3758, A.L. 1945 p. 1996, A.L. 1980 H.B. 1396)
Prior revision: 1929 § 3368
*Word "he" appears in original rolls.
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Legal information, not legal advice. Always confirm with the official source at revisor.mo.gov.