Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 30 - State Tax Commission › Chapter 1 - General Organization › Section 12 CSR 30-1.030 - Forms

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule sets forth the forms utilized by
				  the State Tax Commission in the assessment and collection of the general
				  property tax.
(1) The forms
				prescribed by the commission to be used in an appeal to the State Tax
				Commission from the local board of equalization (12 CSR
				30-3.010 ) are: STC Form 103 (5-86) (Complaint for
				Review of Assessment-Real Property); STC Form 104 (5-86) (Complaint for Review
				of Assessment-Personal Property); and STC Form 106 (6-86) (Complaint for Review
				of Assessment-Manufacturers).
(2)
				The forms to be used in the reporting and collection of taxes on railroads and
				street railroads pursuant to Chapter 151, RSMo, include the following: Form 20A
				(10-89) (Railroad Aggregate Statement of Taxable Property); Form 20 (9-87)
				(Railroad Aggregate Statement of Taxable Property); Form 20, Schedule 1 (10-87)
				(Company Organization- General Information); Form 30, Schedule 2 (10-89)
				(Taxation by States); Form 20, Schedule 3 (10-89) (Mileage of Road and Railway
				Statistics); Form 20, Schedule 3T (10-87) (Mileage of Road and Railway
				Statistics-Terminals); Form 20, Schedule 4 (10-88) (Main Track Mileage); Form
				20, Schedule 5 (10-85) (Leased Equipment); Form 20, Schedule 6 (10-85)
				(Real/Personal Allocation); Form 20, Schedule 7 (10-85) (Comparative Balance
				Sheet); Form 20, Schedule 8 (10-85) (Comparative Income Statement); Form 30,
				Schedule 9 (10-85) (Capital Stock); Form 30, Schedule 10 (1088) (Long Term
				Debt); Form 30, Schedule 11 (10-85) (Non-Operating Property in Missouri); Form
				30, Schedule 12 (10-87) (Total of County's Locally Assessed Property); Form 30,
				Schedule 13 (11-86) (County Apportionment); Form 30, Schedule 14 (11-86) (Local
				Assessments); Form 30, Schedule 15 (9-87) (Real Estate Information); Form 30,
				Schedule 16 (11-85) (Motor Vehicle Information); Form 20, Schedule 17 (10-89)
				(Freight Line Company Mileage); Form 20, Schedule 18 (10-89) (Freight Line
				Company Credits); Form 20, Schedule 19 (999) (Previous Year's Assessment and
				Taxes); Form 50 (10-89) (Freight Line Company Aggregate Statement of Taxable
				Property); Form 50, Schedule 1 (10-89) (Company Organization-General
				Information); Form 50, Schedule 2 (9-97) (Freight Line Company Inventory of
				Rail Cars); and Form 50, Schedule 4 (9-97) (Freight Line Company
				Allocation).
(3) The forms to be
				used for the reporting and collection of the private car tax pursuant to
				Chapter 152, RSMo, include the following: Form 10 (10-87) (Freight Line Company
				Report of Car Rental); Form 20, Schedule 4 (10-88) (Main Track Mileage); and
				Form 15 (10-87) (Railroad Company Report of Car Rentals).
(4) The forms to be used for the reporting
				and collection of taxes on bridge, express and public utility companies
				pursuant to Chapter 153, RSMo, include the following:
(A) Bridge Companies. Form 13 (10-85) (Bridge
				Company Aggregate Statement of Taxable Property); and Form 13, Schedule 1
				(10-85) (Company Organization-General Information);
(B) Telephone, Telecommunication and
				Telegraph Companies. Form 30 (11-86) (Aggregate Statement of Taxable Property);
				Form 30, Schedule 1 (9-87) (Company Organization-General Information); Form 30,
				Schedule 2 (10-89) (Taxation by States); Form 30, Schedule 3 (9-87) (Allocation
				Factors); Form 30, Schedule 3T (10-89) (Supplemental Information); Form 30,
				Schedule 4 (10-85) (Mileage by Line); Form 30, Schedule 5 (10-85) (Leased
				Equipment); Form 30, Schedule 6T (10-89) (Real/Personal Allocation); Form 30,
				Schedule 7 (10-85) (Comparative Balance Sheet); Form 30, Schedule 8 (10-85)
				(Comparative Income Statement); Form 30, Schedule 9 (10-85) (Capital Stock);
				Form 30, Schedule 10 (1088) (Long Term Debt); Form 30, Schedule 11 (10-85)
				(Non-Operating Property in Missouri); Form 30, Schedule 12 (10-87) (Total of
				County's Locally Assessed Property); Form 30, Schedule 13 (11-86) (County
				Apportionment); Form 30, Schedule 14 (11-86) (Local Assessments); Form 30,
				Schedule 15 (9-87) (Real Estate Information); Form 30, Schedule 16 (11-85)
				(Motor Vehicle Information); and Form 30, Schedule 17 (10-85) (Distributable
				Real Property Owned in Fee);
(C)
				Electric Companies. Form 30 (11-86) (Aggregate Statement of Taxable Property);
				Form 30, Schedule 1 (9-87) (Company Organization-General Information); Form 30,
				Schedule 2 (10-89) (Taxation by States); Form 30, Schedule 3 (9-87) (Allocation
				Factors); Form 30, Schedule 3E (10-88) (Supplemental Information); Form 30,
				Schedule 4 (10-85) (Mileage by Line); Form 30, Schedule 5 (10-85) (Leased
				Equipment); Form 30, Schedule 6E (10-89) (Real/Personal Allocation-Page 1 of
				2); Form 30, Schedule 6E (10-89) (Real/Personal Allocation-Page 2 of 2); Form
				30, Schedule 7 (10-85) (Comparative Balance Sheet); Form 30, Schedule 8 (10-85)
				(Comparative Income Statement); Form 30, Schedule 9 (10-85) (Capital Stock);
				Form 30, Schedule 10 (1088) (Long Term Debt); Form 30, Schedule 11 (10-85)
				(Non-Operating Property in Missouri); Form 30, Schedule 12 (10-87) (Total of
				County's Locally Assessed Property); Form 30, Schedule 13 (11-86) (County
				Apportionment); Form 30, Schedule 14 (1186) (Local Assessments); Form 30,
				Schedule 15 (9-87) (Real Estate Information); Form 30, Schedule 16 (11-85)
				(Motor Vehicle Information); and Form 30, Schedule 17 (1085) (Distributable
				Real Property Owned in Fee);
(D)
				Natural Gas Pipeline Companies. Form 30, (11-86) (Aggregate Statement of
				Taxable Property); Form 30, Schedule 1 (987) (Company Organization-General
				Information); Form 30, Schedule 2 (10-89) (Taxation by States); Form 30,
				Schedule 3 (987) (Allocation Factors); Form 30, Schedule 3NG (9-87)
				(Supplemental Information); Form 30, Schedule 4 (10-85) (Mileage by Line); Form
				30, Schedule 5 (10-85) (Leased Equipment); Form 30, Schedule 6NG (10-89)
				(Real/Personal Allocation-Page 1 of 3); Form 30, Schedule 6NG (10-89)
				(Real/Personal Allocation-Page 2 of 3); Form 30, Schedule 6NG (10-89)
				(Real/Personal Allocation-Page 3 of 3); Form 30, Schedule 7 (10-85)
				(Comparative Balance Sheet); Form 30, Schedule 8 (10-85) (Comparative Income
				Statement); Form 30, Schedule 9 (10-85) (Capital Stock); Form 30, Schedule 10
				(1088) (Long Term Debt); Form 30, Schedule 11 (10-85) (Non-Operating Property
				in Missouri); Form 30, Schedule 12 (10-87) (Total of County's Locally Assessed
				Property); Form 30, Schedule 13 (11-86) (County Apportionment); Form 30,
				Schedule 14 (11-86) (Local Assessments); Form 30, Schedule 15 (9-87) (Real
				Estate Information); Form 30, Schedule 16 (11-85) (Motor Vehicle Information);
				and Form 30, Schedule 18 (10-85) (Pipe Statistics); and
(E) Fluid Pipeline Companies. Form 30 (11-86)
				(Aggregate Statement of Taxable Property); Form 30, Schedule 1 (9-87) (Company
				Organization-General Information); Form 30, Schedule 2 (10-89) (Taxation by
				States); Form 30, Schedule 3 (9-87) (Allocation Factors); Form 30, Schedule 3FP
				(9-87) (Supplemental Information); Form 30, Schedule 4 (10-85) (Mileage by
				Line); Form 30, Schedule 5 (10-85) (Leased Equipment); Form 30, Schedule 6FP
				(10-89) (Real/Personal Allocation); Form 30, Schedule 7 (1085) (Comparative
				Balance Sheet); Form 30, Schedule 8 (10-85) (Comparative Income Statement);
				Form 30, Schedule 9 (10-85) (Capital Stock); Form 30, Schedule 10 (10-88) (Long
				Term Debt); Form 30, Schedule 11 (10-85) (Non-Operating Property in Missouri);
				Form 30, Schedule 12 (10-87) (Total of County's Locally Assessed Property);
				Form 30, Schedule 13 (11-86) (County Apportionment); Form 30, Schedule 14
				(11-86) (Local Assessments); Form 30, Schedule 15 (9-87) (Real Estate
				Information); Form 30, Schedule 16 (11-85) (Motor Vehicle Information); and
				Form 30, Schedule 18 (10-85) (Pipe Statistics).