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

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

137.940. If any in-transit property is reconsigned to afinal destination in the state of Missouri, the owner or hisagent shall file a monthly report with the county assessor of thecounty in which the warehouse is located, in the form and mannerprescribed by the state tax commission. All property soreconsigned which was owned or held on the first day of Januaryshall be assessed and taxed.

(L. 1982 S.B. 476 § 6)