Effective – 28 Aug 1982 137.900. Definitions. — As used in sections 137.900 to 137.960: (1) “Private warehouse” is any enclosed area where personal property is received and stored by a warehouseman who, in the normal course of business, receives and stores his own personal property; (2) “Public warehouse” is any enclosed area in which […]
Effective – 28 Aug 1982 137.910. Personal property in transit through state or consigned in transit to warehouse, exempt from taxes, exceptions. — 1. Personal property in transit through this state is personal property: (1) Which is moving in interstate commerce through or over the territory of the state of Missouri; or (2) Which, for […]
Effective – 28 Aug 1982 137.920. Warehouse duty to keep records of in-transit property, in-transit defined. — 1. All property claimed to have acquired no situs for any purpose of taxation under the provisions of sections 137.900 to 137.960 shall be designated as being “in-transit” upon the books and records of the warehouse wherein the […]
Effective – 28 Aug 1982 137.930. Forms for no-situs, tax exemptions, procedure. — Any person, partnership, association, or corporation making claim to no-situs status on any property under sections 137.900 to 137.960 shall do so in the form and manner prescribed by the state tax commission. All such claims shall be accompanied by a certification […]
Effective – 28 Aug 1982 137.940. Reconsignment of in-transit property to final destination in state, assessed and taxed, when. — If any in-transit property is reconsigned to a final destination in the state of Missouri, the owner or his agent shall file a monthly report with the county assessor of the county in which the […]
Effective – 28 Aug 1982 137.950. Evasion of taxes — civil action to recover taxes, costs and attorney’s fee. — If any owner, shipper or agent thereof shall by misrepresentation, concealment, or violation of the provisions of sections 137.900 to 137.960 evade the assessment or the levy of taxes not defined in section 137.910 to […]
Effective – 28 Aug 1982 137.960. False statements to assessors — penalty. — If any person shall willfully deliver any statement to the officer charged with assessment of property for tax purposes in his county containing a false statement of a material fact, whether it be an owner, shipper, his agent, or a storageman or […]
