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21 chapters · 1,305 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 …