Missouri Revised Statutes
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.
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(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

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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.