137.340. Taxpayer to file return listing all tangible personal property. - Missouri Statutes

Taxpayer to file return listing all tangible personal property.

137.340. Every person, corporation, partnership orassociation, subject to taxation under the laws of this state,owning or controlling tangible personal property taxable by anysuch county, except merchants and manufacturers, and exceptrailroads, public utilities, pipeline companies or any otherperson or corporation subject to special statutory taxrequirements, who shall return and file their assessments onlocally assessed property no later than April first, shall filewith the assessor of the county an itemized return listing allthe tangible personal property so owned or controlled on Januaryfirst of each year, together with such additional information asrequired by the assessor to permit a determination of its value.The returns shall be delivered to the office of the assessor ofthe county between the first day of January and the first day ofMarch of each year and shall be signed and certified by thetaxpayer as being a true and complete list or statement of allthe taxable tangible personal property and the estimated truevalue thereof. The assessor shall have available at his office asupply of appropriate forms or blanks on which the return by thetaxpayer shall be made. For the convenience of taxpayers theassessor shall mail to or leave at the residence or place ofbusiness of the taxpayer a form for making the return.

(L. 1945 p. 1930 § 5, A.L. 1959 H.B. 108, A.L. 1992 S.B. 630)

Effective 7-9-92

CROSS REFERENCE:

Equalization of merchants' and manufacturers' assessments, in first class counties, RSMo 138.090, 138.100, 138.120, 138.130

(1980) Only those persons and corporations subject to special statutory provisions governing reporting and assessment under manufacturers' license tax statute are exempt from requirement in first class counties that certain returns be filed by all owners of tangible personal property subject to taxation under state law. Metal Form Corp. v. Leachman (Mo.), 599 S.W.2d 922.