Section 153.060 – Prior taxation — separate returns.
Effective – 28 Aug 1945 153.060. Prior taxation — separate returns. — In case any such bridge or the property of any telegraph, telephone, electric power and light companies, electric transmission lines, pipeline companies or express company shall have been subjected to taxation prior to the passage of this chapter, for any year for which […]
Section 154.010 – Boats and vessels, special class for taxation.
Effective – 28 Aug 1939 154.010. Boats and vessels, special class for taxation. — 1. Steamboats and other boats and vessels used in navigating the waters of this state, and all shares, stocks and interest therein, are hereby declared a special class of property for the assessment and collection of taxes. 2. All taxes on […]
Section 154.020 – Certificate issued by assessor, contents.
Effective – 28 Aug 1949 154.020. Certificate issued by assessor, contents. — 1. Upon due return being made to the assessor of the proper county or city by the owner of any steamboat or other watercraft, upon demand therefor the assessor shall issue a certificate for such boat setting forth the fact of the return, […]
Section 154.030 – Wharfage charge (cities of 5,000 and less than 50,000).
Effective – 28 Aug 1939 154.030. Wharfage charge (cities of 5,000 and less than 50,000). — Any city or corporation having a population exceeding five thousand and less than fifty thousand inhabitants, and having an improved wharf in suitable condition for receiving and discharging freight, may charge and collect two dollars for each and every […]
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 […]