Section 137.1003 – Definitions.
Effective – 28 Aug 1999 137.1003. Definitions. — As used in sections 137.1000 to 137.1030, the following terms mean: (1) “Commission”, the state tax commission; (2) “Director”, the director of revenue; (3) “Distributable property”, all property which is used directly in the movement of passengers and freight, including railroad cars, but not property used as […]