Effective - 28 Aug 1990
155.090. Aviation trust fund — administration. — There is hereby created in the state treasury the "Aviation Trust Fund". The use tax on aviation fuel accrued in any calendar month shall be paid on or before the last day of the next succeeding month to the director of revenue, who shall promptly deposit all such revenue in the state treasury to the credit of the aviation trust fund. The general assembly shall, by appropriation, make expenditures from the aviation trust fund.
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(L. 1990 H.B. 1280)
CROSS REFERENCE:
Aviation trust fund, use of moneys, 305.230
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.