Section 153.034 – Electric companies, distributable and local property, definitions — wind energy projects property, how taxed — generation projects property, how taxed.
Effective – 28 Aug 2021, 3 histories 153.034. Electric companies, distributable and local property, definitions — wind energy projects property, how taxed — generation projects property, how taxed. — 1. The term “distributable property” of an electric company shall include all the real or tangible personal property which is used directly in the generation and […]
Section 153.036 – Pipeline companies, distributable and local property, definitions.
Effective – 20 Jun 1986 153.036. Pipeline companies, distributable and local property, definitions. — 1. The term “distributable property” of a pipeline company shall include all the real and tangible personal property owned, used, leased, or otherwise controlled which is used directly for transportation of gaseous or liquid products, but not property used as a […]
Section 153.040 – Missouri half of bridge, how taxed.
Effective – 20 Jun 1986 153.040. Missouri half of bridge, how taxed. — In all cases where a part of any such bridge, as set forth in section 153.030, is in this state and part in another state, such part of such bridge as is in this state only shall be subject to assessment and […]
Section 153.050 – Procedure where return not made.
Effective – 20 Jun 1986 153.050. Procedure where return not made. — Should an authorized officer of any such bridge, telegraph, telephone, electric power and light companies, electric transmission lines, pipeline companies or express company fail to make and return to the state tax commission, the director of revenue and county clerks any of the […]
Section 151.140 – County commission to levy taxes on railroad property.
Effective – 12 Jul 1994 151.140. County commission to levy taxes on railroad property. — The county commission, upon the receipt from the state tax commission of the returns of the county assessor and the certificate of cities, towns, villages, special road districts, library districts, school districts which levy taxes for library purposes pursuant to […]
Section 151.300 – Companies may recover taxes paid on leased cars.
Effective – 28 Aug 1945 151.300. Companies may recover taxes paid on leased cars. — All railroad companies in this state which shall hereafter pay any taxes on any sleeping, palace, passenger or other cars, hired, leased, run or used on the roads of said companies in this state, shall have a right of action […]
Section 151.150 – Apportionment by county commission of schools by railroads.
Effective – 28 Aug 1996 151.150. Apportionment by county commission of schools by railroads. — 1. For the purpose of levying school taxes, including taxes for school purposes, as defined in section 163.011 for capital projects purposes, as authorized under section 165.011, “and for other purposes”, as defined in section 151.160, in the several counties […]
Section 151.310 – Obligation of contracts not impaired.
Effective – 28 Aug 1945 151.310. Obligation of contracts not impaired. — Nothing in this chapter shall be so construed as to avoid or impair the obligation of any contract relating to the payment of such taxes heretofore entered into or made between any such company, its agents or persons owning such cars, and any […]
Section 151.160 – The words “for other purposes” construed.
Effective – 12 Jul 1994, 2 histories 151.160. The words “for other purposes” construed. — Whenever and wherever the words “for other purposes” occur in this chapter they shall be held to mean taxes or taxation for other purposes, and shall be construed to include all taxes, estimates for which shall have been made or […]
Section 151.320 – Street railroad company to make statement to commission.
Effective – 20 Jun 1986 151.320. Street railroad company to make statement to commission. — On or before the fifteenth day of April in each year, the president or other authorized officer of every street railroad company in every city of this state whose line is now or shall hereafter become so far completed and […]