Missouri Revised Statutes
Chapter 153 - Taxation of Bridge, Express and Public Utility Companies
Section 153.010 - Express company defined.

Effective - 28 Aug 1945
153.010. Express company defined. — Any person, persons, joint stock association, company or corporation incorporated under the laws of any state, territory or country, conveying to, from or through this state, or any part thereof, money, packages, gold, silver, plate, articles, goods, merchandise or effects of any kind by express, on contract with any railroad or steamboat company, or the managers, lessees, agents or receiver thereof, not including railroad companies or steamboats engaged in the ordinary transportation of merchandise and property in this state, shall be deemed to be an "express company".
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(RSMo 1939 § 11293, A.L. 1945 p. 1852)
Prior revisions: 1929 § 10064; 1919 § 13054; 1909 § 11606

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Structure Missouri Revised Statutes

Missouri Revised Statutes

Title X - Taxation and Revenue

Chapter 153 - Taxation of Bridge, Express and Public Utility Companies

Section 153.010 - Express company defined.

Section 153.020 - Companies to file annual statement of receipts — amount of tax, when due — penalty.

Section 153.030 - Bridge and public utility companies, how taxed — annual report — microwave relay stations, apportionment — telephone company, one-time election on assessment, effect of — wind energy project property, how taxed — certain generation...

Section 153.032 - Telephone and telegraph companies, distributable, local property, definitions.

Section 153.034 - Electric companies, distributable and local property, definitions — wind energy projects property, how taxed — generation projects property, how taxed.

Section 153.036 - Pipeline companies, distributable and local property, definitions.

Section 153.040 - Missouri half of bridge, how taxed.

Section 153.050 - Procedure where return not made.

Section 153.060 - Prior taxation — separate returns.