reglab/housing_qa huggingface dataset:
MO Rev Stat § 153.020 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 153 - Taxation of Bridge, Express and Public Utility Companies|Section 153.020 - Companies to file annual statement of receipts — amount of tax, when due — penalty.

Effective - 28 Aug 1949   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 the report, showing the entire receipts for business done in this state by the company during the year ending on the preceding December thirty-first, including its proportion of gross receipts for business done by such company in connection with other companies. The statement shall include as receipts all such sums earned or charged for business done within this state during the taxable year whether actually received or not; and shall contain an abstract of the amount received in each county and the total amount received for all the counties.  2. If the company fails or refuses to make such report on or before the first day of April, then between the first day of April and the first day of May, each local agent of the company shall file with the director of revenue a similar statement of the gross receipts of his agency for the taxable period.  3. At the time of making the statement, the express company shall pay to the director of revenue the sum of two and one-half dollars on each one hundred dollars of such receipts.  4. Nothing herein contained shall release such express companies from the assessment and taxation of their tangible property in the manner that other tangible property is assessed and taxed.  5. If any company fails or refuses for more than thirty days after May the first in each year to render an accurate account of its receipts as herein required, and to pay the required tax, it shall forfeit one hundred dollars for each additional day such statement and payment is delayed which shall be recovered in any court of competent jurisdiction by an action brought by the attorney general at the relation of the director of revenue, and in addition such company shall be prohibited from carrying on its business in this state until such payment is made. ­­-------- (RSMo 1939 § 11294, A.L. 1945 p. 1852, A. 1949 S.B. 1034)  Prior revisions: 1929 § 10065; 1919 § 13055; 1909 § 11607
MO Rev Stat § 153.032 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 153 - Taxation of Bridge, Express and Public Utility Companies|Section 153.032 - Telephone and telegraph companies, distributable, local property, definitions.

Effective - 20 Jun 1986   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 property used as a collateral facility nor property held for purposes other than those of a public utility. Such distributable property includes, but is not limited to:  (1) Central office equipment;  (2) Station apparatus and station connections;  (3) Large private branch exchanges;  (4) Poles, lines, cable, wire, and conduit, and easements and rights-of-way therefor;  (5) Microwave towers and sites;  (6) All buildings used predominantly for housing distributable equipment and land associated therewith;  (7) Any other equipment directly used in the provision of telephone or telegraph service.  2. The term "local property" of a telephone and telegraph company shall include all real and tangible personal property owned, used, leased or otherwise controlled by the telephone or telegraph company, not used directly in transmitting messages, and not defined in subsection 1 of this section as distributable property. Such local property includes, but is not limited to:  (1) Motor vehicles;  (2) Construction work in progress;  (3) Materials and supplies;  (4) Office furniture, office equipment, and office fixtures;  (5) Office buildings and land;  (6) Land held for future use;  (7) Buildings used predominantly to house local property and land;  (8) Workshops, warehouses, and land;  (9) Work equipment and other general equipment. ­­-------- (L. 1986 H.B. 1022, et al.)  Effective 6-20-86
MO Rev Stat § 153.036 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 153 - Taxation of Bridge, Express and Public Utility Companies|Section 153.036 - Pipeline companies, distributable and local property, definitions.

Effective - 20 Jun 1986   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 transportation of gaseous or liquid products, but not property used as a collateral facility nor property held for purposes other than those of a pipeline. Such distributable property includes, but is not limited to:  (1) Field lines, line pipe and fittings;  (2) Compressor station equipment and buildings;  (3) Pumping equipment and buildings;  (4) Measuring and regulating equipment and housing buildings;  (5) Communications equipment used for control of transportation of gas or liquid products;  (6) Land and rights-of-way associated with other distributable property.  2. The term "local property" of a pipeline company shall include all real and tangible personal property owned, used, leased or otherwise controlled by the pipeline company, not used directly in the transportation of gaseous or liquid products, and not defined in subsection 1 of this section as distributable property. Such local property includes, but is not limited to:  (1) Motor vehicles;  (2) Construction work in progress;  (3) Materials and supplies;  (4) Office furniture, office equipment, and office fixtures;  (5) Land held for future use;  (6) Communication equipment not used for control of the movement of gaseous or liquid products;  (7) Workshops, office buildings, warehouses, storage tanks, loading and unloading facilities;  (8) Land associated with other locally assessed property. ­­-------- (L. 1986 H.B. 1022, et al.)  Effective 6-20-86
MO Rev Stat § 153.040 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 153 - Taxation of Bridge, Express and Public Utility Companies|Section 153.040 - Missouri half of bridge, how taxed.

Effective - 20 Jun 1986   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, and the parties rendering reports, and the county commissions, boards of equalization and the state tax commission, shall only be required to render reports, assess, equalize and adjust taxes on such part of such bridge as may be in this state. ­­-------- (RSMo 1939 § 11297, A.L. 1945 p. 1852, A.L. 1986 H.B. 1022, et al.)  Prior revisions: 1929 § 10068; 1919 § 13058; 1909 § 11610  Effective 6-20-86
MO Rev Stat § 153.050 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 153 - Taxation of Bridge, Express and Public Utility Companies|Section 153.050 - Procedure where return not made.

Effective - 20 Jun 1986   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 director of revenue and county clerks any of the reports required by this chapter, the county commissions, boards of equalization and the state tax commission shall proceed in the same manner to assess, equalize and adjust the taxes on such property as authorized and empowered by the law providing for the assessment, equalization and adjustment of taxes on railroad property in this state. ­­-------- (RSMo 1939 § 11298, A.L. 1945 p. 1852, A.L. 1986 H.B. 1022, et al.)  Prior revisions: 1929 § 10069; 1919 § 13059; 1909 § 11611  Effective 6-20-86
MO Rev Stat § 153.060 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 153 - Taxation of Bridge, Express and Public Utility Companies|Section 153.060 - Prior taxation — separate returns.

Effective - 28 Aug 1945   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 this chapter, for any year for which it shall not have been assessed and paid taxes, or if any such property having been assessed, and from any irregularity in the assessment, or from any cause, the taxes thereon have not been paid, then a separate return for each year for which taxes have not been paid shall be made as required by the law governing the taxation of railroad property. ­­-------- (RSMo 1939 § 11296, A.L. 1945 p. 1852)  Prior revisions: 1929 § 10067; 1919 § 13057; 1909 § 11609
MO Rev Stat § 154.010 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 154 - Taxation of Boats and Vessels|Section 154.010 - Boats and vessels, special class for taxation.

Effective - 28 Aug 1939   154.010. Boats and vessels, special class for taxation. — 1. Steamboats and other boats and vessels used in navigating the waters of this state, and all shares, stocks and interest therein, are hereby declared a special class of property for the assessment and collection of taxes.  2. All taxes on such property shall be assessed and collected in the county or city in which the owner or owners of said property may reside at the time of assessment. ­­-------- (RSMo 1939 § 11299)  Prior revisions: 1929 § 10071; 1919 § 13061; 1909 § 11613  (1995) Commercial barges owned by a nonresident are not subject to assessment and collection pursuant to this section. State ex rel. Leggett v. Sovran Leasing, 909 S.W.2d 664 (Mo.banc).
MO Rev Stat § 154.020 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 154 - Taxation of Boats and Vessels|Section 154.020 - Certificate issued by assessor, contents.

Effective - 28 Aug 1949   154.020. Certificate issued by assessor, contents. — 1. Upon due return being made to the assessor of the proper county or city by the owner of any steamboat or other watercraft, upon demand therefor the assessor shall issue a certificate for such boat setting forth the fact of the return, with the name of the owner and that of the boat and also the residence of the owner and the date of the return, stating the same to have been done in accordance with this chapter. The certificate shall be taken and held to be conclusive evidence, of the statements and facts therein made and recited, by all courts and officers in this state.  2. Such certificate shall be framed and hung up in the cabin of the boat in a conspicuous place. ­­-------- (RSMo 1939 § 11302, A. 1949 S.B. 1035)  Prior revisions: 1929 § 10074; 1919 § 13064; 1909 § 11616
MO Rev Stat § 154.030 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 154 - Taxation of Boats and Vessels|Section 154.030 - Wharfage charge (cities of 5,000 and less than 50,000).

Effective - 28 Aug 1939   154.030. Wharfage charge (cities of 5,000 and less than 50,000). — Any city or corporation having a population exceeding five thousand and less than fifty thousand inhabitants, and having an improved wharf in suitable condition for receiving and discharging freight, may charge and collect two dollars for each and every landing at said wharf; and any city or corporation having a less population than five thousand, and having an improved wharf in good condition, may charge and collect the sum of one dollar and fifty cents for each and every landing of any steamboat or other watercraft at said wharf. ­­-------- (RSMo 1939 § 11301)  Prior revisions: 1929 § 10073; 1919 § 13063; 1909 § 11615
MO Rev Stat § 154.040 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 154 - Taxation of Boats and Vessels|Section 154.040 - Wharfage tax (cities of 50,000 or more).

Effective - 28 Aug 1939   154.040. Wharfage tax (cities of 50,000 or more). — Any city or corporation of fifty thousand inhabitants or more, having an improved wharf in suitable condition for receiving and discharging freight, may, if the annual tax levied by said city or corporation for municipal purposes on the class of property above described does not exceed one mill per dollar of the assessed valuation, charge and collect, for the maintenance and extension of said wharf, in addition to the tax assessed and collected for municipal purposes, a wharfage tax not to exceed three cents per ton, hull measurement, from all boats and vessels returned and assessed for taxation in said city, for each and every landing at the wharf of said city; provided, however, that from all steamboats and vessels not owned or registered within said city, or which have not been returned and assessed for taxation within said city, a wharfage tax, not exceeding five cents per ton, hull measurement, may be collected for each and every landing, to be applied to the building, repairing and maintaining of the wharf of said city. ­­-------- (RSMo 1939 § 11300)  Prior revisions: 1929 § 10072; 1919 § 13062; 1909 § 11614  CROSS REFERENCE:  Cities may lease wharf, 237.210
MO Rev Stat § 155.010 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 155 - Taxation of Aircraft|Section 155.010 - Definitions.

Effective - 28 Aug 2008   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, receiver or assignee, and all other persons, whether or not in a representative capacity, undertaking to engage in the carriage of persons or cargo for hire by commercial aircraft pursuant to certificates of convenience and necessity issued by the federal Civil Aeronautics Board, or successor thereof, or any noncertificated air carrier authorized to engage in irregular and infrequent air transportation by the federal Civil Aeronautics Board, or successor thereof;  (3) "Aviation fuel", any fuel specifically compounded for use in reciprocating aircraft engines;  (4) "Commercial aircraft", aircraft fully equipped for flight and of more than three thousand pounds maximum certified gross take-off weight. ­­-------- (L. 1959 S.B. 179 § 1, A.L. 1990 H.B. 1280, A.L. 1994 S.B. 675, A.L. 1998 S.B. 619, A.L. 2008 S.B. 930 & 947)
MO Rev Stat § 155.020 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 155 - Taxation of Aircraft|Section 155.020 - Annual statement of airline to state tax commission, contents.

Effective - 28 Aug 1990   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 commission a statement, in the form as is prescribed by the state tax commission, duly subscribed and sworn to by the president or other authorized officer, before some officer authorized to administer oaths, setting forth:  (1) The total length in this state of its certificated routes;  (2) The total length of all its certificated routes;  (3) The total miles flown in this state by its commercial aircraft during the next preceding calendar year;  (4) The total miles flown by such commercial aircraft during the next preceding calendar year;  (5) The total number of all commercial aircraft owned, used or leased by such airline company on the first day of January in each year, and the actual cash value of such commercial aircraft;  (6) The other information the state tax commission requires to enable it to carry out the provisions of this chapter. ­­-------- (L. 1959 S.B. 179 § 2, A.L. 1990 H.B. 1280)
MO Rev Stat § 155.030 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 155 - Taxation of Aircraft|Section 155.030 - Increase in assessment for delinquent report.

Effective - 28 Aug 1959   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 assessed value of the flight equipment of the airline company as is determined by the commission under the provisions of section 155.040. ­­-------- (L. 1959 S.B. 179 § 3)
MO Rev Stat § 155.050 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 155 - Taxation of Aircraft|Section 155.050 - Apportionment of valuation to local taxing areas.

Effective - 28 Aug 1990   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, incorporated town, special road districts, library districts, school districts which levy taxes for library purposes pursuant to section 137.030, public water supply, fire protection and sewer districts or subdivisions, except other school districts, in which the airline company has arrivals and departures of its commercial aircraft. This apportionment shall be made on the ratio which the number of arrivals and departures of its commercial aircraft within the political subdivision of this state bears to the total number of arrivals and departures of its commercial aircraft within this state during the immediately preceding calendar year, except that when any municipality in this state owns and operates an airport outside its corporate limits, the valuation determined hereunder shall also be apportioned to such municipality. ­­-------- (L. 1959 S.B. 179 § 5 subsec. 1, A.L. 1990 H.B. 1280)  (1963) Provision of section 155.050 providing for apportionment of assessed valuation of aircraft of airlines to city owning and operating an airport outside its corporate limits in which airlines had arrivals and departures, and city's attempted levy of tangible personal property taxes on such apportioned valuation were invalid and void is violation of due process clauses of state and federal constitutions. American Airlines, Inc. v. City of St. Louis (Mo.), 368 S.W.2d 161.
MO Rev Stat § 155.060 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 155 - Taxation of Aircraft|Section 155.060 - Levy and collection by local authorities, how effected.

Effective - 22 Mar 1994   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 commissions and other officials shall perform the same duties and may exercise the same powers in levying and collecting the taxes on commercial aircraft as such officials are required to perform in the levy and collection of taxes on railroad property. All school taxes, except those for library purposes, and taxes for the erection of public buildings and for other purposes on commercial aircraft operated in this state in air commerce by every airline company shall be levied, apportioned and distributed to the various school districts in the manner provided by section 151.150 for the levy, apportionment and distribution of taxes on railroad property. ­­-------- (L. 1959 S.B. 179 § 5 subsec. 2, A.L. 1990 H.B. 1280, A.L. 1994 S.B. 675)  Effective 3-22-94  (1963) Where, pending determination of action for declaratory judgment and injunctive relief from county taxes levied on aircraft, airline company paid into court registry the amount of taxes due, on adverse determination of action the airline company was also liable for statutory penalties and collector's commission. American Airlines, Inc. v. City of St. Louis (Mo.), 368 S.W.2d 161.
MO Rev Stat § 155.070 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 155 - Taxation of Aircraft|Section 155.070 - Real and tangible personal property, how taxed.

Effective - 28 Aug 1990   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, incorporated towns and villages wherever the property is located, under the general revenue laws of the state and municipal laws regulating the assessments of other local property in the counties, cities, incorporated towns and villages, respectively. ­­-------- (L. 1959 S.B. 179 § 6, A.L. 1990 H.B. 1280)
MO Rev Stat § 155.080 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 155 - Taxation of Aircraft|Section 155.080 - Use tax on aviation fuel — amount — collection — refunds.

Effective - 28 Aug 2002   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 and remitted to this state or paid to this state in the same manner and method and at the same time as is prescribed by chapter 142 for the collection of the motor fuel tax imposed on each gallon of motor fuel used in propelling motor vehicles upon the public highways of Missouri.  2. All applicable provisions contained in chapter 142 governing administration, collection and enforcement of the state motor fuel tax shall apply to this section, including but not limited to reporting, penalties and interest.  3. Each commercial agricultural aircraft operator may apply for a refund of the tax it has paid for aviation fuel used in a commercial agricultural aircraft. All such applications for refunds shall be made in accordance with the procedures specified in chapter 142 for refunds of motor fuel taxes paid. If any person who is eligible to receive a refund of aviation fuel tax fails to apply for a refund as provided in chapter 142, the refund amount shall be deposited to the credit of the aviation trust fund pursuant to section 305.230. ­­-------- (L. 1990 H.B. 1280, A.L. 1992 S.B. 797, A.L. 1998 S.B. 619, A.L. 2002 H.B. 1196)
MO Rev Stat § 155.090 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 155 - Taxation of Aircraft|Section 155.090 - Aviation trust fund — administration.

Effective - 28 Aug 1990   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, who shall promptly deposit all such revenue in the state treasury to the credit of the aviation trust fund. The general assembly shall, by appropriation, make expenditures from the aviation trust fund. ­­-------- (L. 1990 H.B. 1280)  CROSS REFERENCE:  Aviation trust fund, use of moneys, 305.230