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2012 Missouri Revised Statutes
TITLE X TAXATION AND REVENUE
Chapter 137 Assessment and Levy of Property Taxes
Section 137.940 Reconsignment of in-transit property to final destination in state, assessed and taxed, when.


MO Rev Stat § 137.940 (2012) What's This?

Reconsignment of in-transit property to final destination in state, assessed and taxed, when.

137.940. If any in-transit property is reconsigned to a final destination in the state of Missouri, the owner or his agent shall file a monthly report with the county assessor of the county in which the warehouse is located, in the form and manner prescribed by the state tax commission. All property so reconsigned which was owned or held on the first day of January shall be assessed and taxed.

(L. 1982 S.B. 476 6)

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