136 opinions issued in 1977.
Opinion No. 120-77 — ASSESSMENTS.; MOTOR VEHICLES.
May 4, 1977
Under the provisions of subsection 2 of Section 150.040, RSMo Supp. 1976, the gross amount received by the merchant for new motor vehicles is to be computed on the basis of the entire amount received from the sale of “new” motor vehicles as provided in Section 150.040(2), including the value of any trade-ins.
Opinion No. 34-77
Mar 30, 1977
Opinion letter to Mr. Edwin M. Bode
Opinion No. 64-77 — TAXATION.; ASSESSMENT.; NEW MOTOR VEHICLES.
Mar 17, 1977
The assessed valuation of new motor vehicles held for sale in the ordinary course of business is to be determined pursuant to Section 150.040(2), and that this amount is not to be further reduced by virtue of Section 137.115, RSMo Supp. 1975.
Opinion No. 6-77 — STATE EMPLOYEES.; HIGHWAY PATROL.; RETIREMENT.; PENSIONS.
Mar 17, 1977
An employee of the state of Missouri who was employed by the Missouri State Highway Patrol from January 19, 1946 until February 24, 1946, and who then resigned to reenlist in the United States Army, and who subsequently served continuously in the United States Army until May of 1965, and who went to work for the state of Missouri in August of 1965, and has continuously been employed by the state since that time, is not entitled to receive prior state or military service credit with the Missouri State Employees' Retirement System from January, 1946 until August, 1965.