Missouri Revised Statutes
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.
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(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

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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.