Title X — TAXATION AND REVENUE
21 chapters · 1,304 sections in this title.
§ 153.010 RSMo Express company defined
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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, …
§ 153.020 RSMo Companies to file annual statement of receipts — amount of tax, when due —
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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 agent making…
§ 153.030 RSMo Bridge and public utility companies, how taxed — annual report — microwave
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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 b…
§ 153.032 RSMo Telephone and telegraph companies, distributable, local property, definitions
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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 proper…
§ 153.034 RSMo Electric companies, distributable and local property, definitions — wind
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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 …
§ 153.036 RSMo Pipeline companies, distributable and local property, definitions
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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 transportatio…
§ 153.040 RSMo Missouri half of bridge, how taxed
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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 taxation in this state, a…
§ 153.050 RSMo Procedure where return not made
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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 direc…
§ 153.060 RSMo Prior taxation — separate returns
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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 …