Effective - 28 Aug 1990
155.020. Annual statement of airline to state tax commission, contents. — On or before the first day of May of each and every year, the president or any authorized officer of every commercial airline company operating in air commerce in this state shall furnish to the state tax commission a statement, in the form as is prescribed by the state tax commission, duly subscribed and sworn to by the president or other authorized officer, before some officer authorized to administer oaths, setting forth:
(1) The total length in this state of its certificated routes;
(2) The total length of all its certificated routes;
(3) The total miles flown in this state by its commercial aircraft during the next preceding calendar year;
(4) The total miles flown by such commercial aircraft during the next preceding calendar year;
(5) The total number of all commercial aircraft owned, used or leased by such airline company on the first day of January in each year, and the actual cash value of such commercial aircraft;
(6) The other information the state tax commission requires to enable it to carry out the provisions of this chapter.
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(L. 1959 S.B. 179 § 2, A.L. 1990 H.B. 1280)
Structure Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 155 - Taxation of Aircraft
Section 155.010 - Definitions.
Section 155.020 - Annual statement of airline to state tax commission, contents.
Section 155.030 - Increase in assessment for delinquent report.
Section 155.040 - Tax commission to assess aircraft, how.
Section 155.050 - Apportionment of valuation to local taxing areas.
Section 155.060 - Levy and collection by local authorities, how effected.
Section 155.070 - Real and tangible personal property, how taxed.
Section 155.080 - Use tax on aviation fuel — amount — collection — refunds.