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.
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(RSMo 1939 § 11296, A.L. 1945 p. 1852)
Prior revisions: 1929 § 10067; 1919 § 13057; 1909 § 11609
Structure 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 153.032 - Telephone and telegraph companies, distributable, local property, definitions.
Section 153.036 - Pipeline companies, distributable and local property, definitions.
Section 153.040 - Missouri half of bridge, how taxed.