Section 155.020 – Annual statement of airline to state tax commission, contents.
Effective – 28 Aug 1990 155.020. Annual statement of airline to state tax commission, contents. — On or before the first day of May of each and every year, the president or any authorized officer of every commercial airline company operating in air commerce in this state shall furnish to the state tax commission a […]
Section 155.030 – Increase in assessment for delinquent report.
Effective – 28 Aug 1959 155.030. Increase in assessment for delinquent report. — In case the report from any airline company required by section 155.020 is not received by May first of the year in which it is due, the state tax commission, at its discretion, may increase by four percent the total assessed value […]
Section 155.040 – Tax commission to assess aircraft, how.
Effective – 22 Mar 1994 155.040. Tax commission to assess aircraft, how. — 1. The state tax commission shall assess, adjust and equalize the valuation of all commercial aircraft operated in this state in air commerce by every airline company. The valuation apportioned to this state shall be the portion of the total valuation of […]
Section 155.050 – Apportionment of valuation to local taxing areas.
Effective – 28 Aug 1990 155.050. Apportionment of valuation to local taxing areas. — The state tax commission shall apportion the aggregate value of the commercial aircraft of an airline company, as determined under the provisions of section 155.040, to each county, municipal township, city, incorporated town, special road districts, library districts, school districts which […]
Section 151.330 – Street railroad company property subject to taxation.
Effective – 20 Jun 1986 151.330. Street railroad company property subject to taxation. — The distributable property returned to the state tax commission, as by section 151.320 required, shall be subject to taxation for state, county, municipal and other purposes to the same extent as the real and tangible personal property of private persons, and […]
Section 151.340 – Penalties imposed on certain officers.
Effective – 28 Aug 1945 151.340. Penalties imposed on certain officers. — If any commissioner or clerk of any county commission, collector or any member of the state tax commission, shall fail to discharge the duties imposed upon him under this chapter, in the manner and time required therein, he shall be liable to a […]
Section 153.010 – Express company defined.
Effective – 28 Aug 1945 153.010. Express company defined. — Any person, persons, joint stock association, company or corporation incorporated under the laws of any state, territory or country, conveying to, from or through this state, or any part thereof, money, packages, gold, silver, plate, articles, goods, merchandise or effects of any kind by express, […]
Section 153.020 – Companies to file annual statement of receipts — amount of tax, when due — penalty.
Effective – 28 Aug 1949 153.020. Companies to file annual statement of receipts — amount of tax, when due — penalty. — 1. Every such express company, on or before the first day of April in each year, shall file with the director of revenue a statement, verified by the oath of the officer or […]
Section 153.030 – Bridge and public utility companies, how taxed — annual report — microwave relay stations, apportionment — telephone company, one-time election on assessment, effect of — wind energy project property, how taxed — certain generation project property, how taxed.
Effective – 28 Aug 2021, 4 histories 153.030. Bridge and public utility companies, how taxed — annual report — microwave relay stations, apportionment — telephone company, one-time election on assessment, effect of — wind energy project property, how taxed — certain generation project property, how taxed. — 1. All bridges over streams dividing this state […]
Section 153.032 – Telephone and telegraph companies, distributable, local property, definitions.
Effective – 20 Jun 1986 153.032. Telephone and telegraph companies, distributable, local property, definitions. — 1. The term “distributable property” of a telephone and telegraph company shall include all real or tangible personal property which is used directly in transmitting messages, but not property used as a collateral facility nor property held for purposes other […]