171 opinions issued in 1972.
Opinion No. 80-72 — LEGISLATURE.; LEGISLATORS.; CONSTITUTIONAL LAW.; ELECTIONS.
Jan 1, 1972
In order for a person to be eligible to file as a candidate for the office of state senator in a district in which such office will be filled at the November 7, 1972 general election, he must have been a resident of such district for one year prior to the November 7, 1972 election date.
Opinion No. 57-72
Jan 1, 1972
Opinion letter to the Honorable Donald L. Manford
Opinion No. 53-72 — TAXATION (INTANGIBLE).; CORPORATIONS.
Jan 1, 1972
An account receivable held by a parent corporation evidencing an obligation of a subsidiary corporation, is intangible personal property as defined by Section 146.010, RSMo 1969. The proceeds received by the parent corporation constitute "yield" as that term is used in Section 146.010. Therefore, such parent corporation holding the legal or equitable title or beneficial interest in intangible personal property is subject to the property tax imposed by Chapter 146, RSMo.