Title X — TAXATION AND REVENUE
21 chapters · 1,304 sections in this title.
§ 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…