Title X — TAXATION AND REVENUE
21 chapters · 1,304 sections in this title.
§ 155.010 RSMo Definitions
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155.010. Definitions. — As used in this chapter, the following terms mean: (1) "Aircraft", any contrivance now known, or hereafter invented, used or designed for navigation of, or flight in, the air; (2) "Airline company", any person, firm, partnership, corporation, trustee, rece…
§ 155.020 RSMo Annual statement of airline to state tax commission, contents
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155.020. Annual statement of airline to state tax commission, contents. — On or before the first day of May of each and every year, the president or any authorized officer of every commercial airline company operating in air commerce in this state shall furnish to the state tax c…
§ 155.030 RSMo Increase in assessment for delinquent report
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155.030. Increase in assessment for delinquent report. — In case the report from any airline company required by section 155.020 is not received by May first of the year in which it is due, the state tax commission, at its discretion, may increase by four percent the total assess…
§ 155.040 RSMo Tax commission to assess aircraft, how
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155.040. Tax commission to assess aircraft, how. — 1. The state tax commission shall assess, adjust and equalize the valuation of all commercial aircraft operated in this state in air commerce by every airline company. The valuation apportioned to this state shall be the portion …
§ 155.050 RSMo Apportionment of valuation to local taxing areas
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155.050. Apportionment of valuation to local taxing areas. — The state tax commission shall apportion the aggregate value of the commercial aircraft of an airline company, as determined under the provisions of section 155.040, to each county, municipal township, city, incorporate…
§ 155.060 RSMo Levy and collection by local authorities, how effected
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155.060. Levy and collection by local authorities, how effected. — Taxes levied on all commercial aircraft operated in this state in air commerce by every airline company shall be levied and collected in the manner provided for the taxation of railroad property, and the county co…
§ 155.070 RSMo Real and tangible personal property, how taxed
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155.070. Real and tangible personal property, how taxed. — All real property, or tangible personal property of whatever kind, of an airline company, with the exception of its commercial aircraft, shall be assessed by the proper assessors in the several counties, cities, incorpora…
§ 155.080 RSMo Use tax on aviation fuel — amount — collection — refunds
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155.080. Use tax on aviation fuel — amount — collection — refunds. — 1. There is hereby imposed a use tax on each gallon of aviation fuel used in propelling aircraft with reciprocating engines. The tax is imposed at the rate of nine cents per gallon. Such tax is to be collected a…
§ 155.090 RSMo Aviation trust fund — administration
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155.090. Aviation trust fund — administration. — There is hereby created in the state treasury the "Aviation Trust Fund". The use tax on aviation fuel accrued in any calendar month shall be paid on or before the last day of the next succeeding month to the director of revenue, wh…