Effective - 28 Aug 1959
155.030. Increase in assessment for delinquent report. — In case the report from any airline company required by section 155.020 is not received by May first of the year in which it is due, the state tax commission, at its discretion, may increase by four percent the total assessed value of the flight equipment of the airline company as is determined by the commission under the provisions of section 155.040.
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(L. 1959 S.B. 179 § 3)
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.